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Walder Wyss Ltd | Switzerland | 14 Jan 2022

Swiss Federal Administrative Court ruling: welcome relief for distressed Swiss companies

In times when many companies are economically and financially distressed, dealing with restructurings and its tax consequences take on central significance. In its latest recent ruling, the Swiss Federal Administrative Court has adopted a welcome change to the long-standing practice of the Swiss Federal Tax Administration whereupon distressed Swiss companies have to choose between making use......
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Pestalozzi Attorneys at Law | Switzerland | 15 Dec 2021

Swiss Share Issuance Stamp Tax: what do you know about the Swiss “stamp duty” on capital contributions?

The Swiss share issuance stamp tax is levied on qualifying contributions to the equity of capital companies or cooperatives based in Switzerland…
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Pestalozzi Attorneys at Law | Switzerland | 15 Dec 2021

Emissionsabgabe: Was wissen Sie über die Schweizer "Stempelsteuer" auf Kapitaleinlagen?

Die Schweizer Emissionsabgabe wird erhoben auf qualifizierenden Einlagen in das Eigenkapital von Kapitalgesellschaften oder Genossenschaf…
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Moores | Australia | 7 Dec 2021

Special Disability Trusts - Part 5: State Duty Concessions or Exemptions

Welcome to the fifth article in our series on Special Disability Trusts (SDTs), where we hope to demystify particular aspects of these trusts, and…
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Kalus Kenny Intelex | Australia | 7 Nov 2021

How much more taxing can our precious property industry withstand?

“I have never been one to increase a tax simply for the thrill of it”. These are the words of Tim Pallas. Yet, I recently felt intrigued to spend…
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RHTLaw Asia LLP | Singapore | 19 Oct 2021

A Guide for Investing in Residential Real Estate in Singapore

Singapore is the top overseas real estate investment Destination in the first half of 2021 according to the Asia-Pacific Capital Trends Q2 report…
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Moores | Australia | 12 Oct 2021

Property transfers between spouses and domestic partners - when is stamp duty payable?

It is not unusual for couples to re-consider the ownership of real property they own, whether as part of their estate planning arrangements or in…
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Colin Biggers & Paisley Lawyers | Australia | 30 Sep 2021

Land development may trigger unexpected stamp duty in Victoria

Victorian State Revenue Office issues Ruling DA-064, which considers the meaning of land development for the purposes of the Duties Act 2000 The…
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Ferbrache & Farrell LLP | United Kingdom | 27 Sep 2021

Residential Property in England - Stamp Duty Land Tax changes from 1 October 2021

From the 1st October 2021 stamp duty rates are due to return to the levels which were in place prior to 8th July 2020. You can check the rates using…
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Mori Hamada & Matsumoto | Thailand | 27 Sep 2021

More Types of Instruments Available for E-Stamp Duty

On 31 August 2021, the Revenue Department ("RD") announced Notification no. 63 to revise Notification no. 58 regarding e-stamp duty payment on…
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