Internationale Steuerplanung, Eine Einführung in die Steuerplanung für internationale Unternehmen mit Bezug zur Schweiz

Published: 10 May 1996

684 pages, ISBN 3-258-05229-8

  • 22 Jul 2024

    Indirekte Teilliquidation - 15 Jahre Praxis zur gesetzlichen Regelung der indirekten Teilliquidation, v.a. unter dem Gesichtspunkt der Darlehensgewährung durch die Zielgesellschaft, ("15 years practice under the legal provision of indirect partial liquida

    in: Panoptikum des Steuerrechts, Festschrift für Madeleine Simonek, Bern 2024, S. 27 ff

  • 21 May 2024

    Vertrauensschutz im Schweizer Steuerrecht - Steuerruling als effiziente Vertrauensgrundlage ("Principle of trust in Swiss tax law – Swiss tax ruling practice as an efficent basis for trust")

    in: Finanzrundschau (Köln) 11/2024, S.514ff.

Insights

Insights 22.05.2024

OECD Pillar II: Canton of Zug publishes proposal for a cantonal law on economic promotion

OECD Pillar II: Canton of Zug publishes proposal for a cantonal law on…

The Canton of Zug as one of the first Swiss Cantons is set to introduce a new legislative framework aimed at promoting economic development in response to the OECD/G20 project on a global minimum tax. The proposed law on economic promotion (Gesetz über Standortentwicklung) (“Draft LEP”) seeks to leverage the additional tax revenues generated by the global minimum tax to sustain Zug's attractiveness as a business location. This newsflash provides an overview of the proposed law, highlighting its key aspects, the types of activities to be promoted, and the calculation of the benefits.

Insights 20.02.2024

Changes in the practice regarding tax exemption of charitable foundations in the Cantons of Zurich and Vaud

Changes in the practice regarding tax exemption of charitable foundations…

As of February 1, 2024, the Canton of Zurich has relaxed its practice on the tax exemption for charitable institutions, making Zurich a more attractive jurisdiction in particular for foundations. Reasonable remuneration, activities abroad and entrepreneurial support models (impact investments) are now explicitly permitted. On January 29, 2024, the Vaud Tax Administration published guidelines specifying its practice with regard to the remuneration of members of the governing bodies of tax-exempt charitable institutions. The changes generally apply to the tax exemption of all charitable institutions. In the following, the focus is placed on charitable foundations, whereby possible actions for existing foundations are highlighted.

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