Switzerland Tax News

Federal Council considers reform of corporate taxation

23 January 2009

Treaty between Chile and Switzerland – details

4 November 2008

OECD released 2008 Model Tax Convention

7 October 2008

Protocol to treaty between UK and Switzerland – signed and details

7 October 2008

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

Treaty between Mexico and Switzerland – first round of negotiations

11 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Treaty between France and Switzerland – French Supreme Administrative Court holds Swiss resident taxable in France on payments for services performed in France but paid via UK company

11 August 2008

Treaty between Switzerland and Colombia submitted for approval

27 July 2008

Treaty between Switzerland and South Africa – details

27 July 2008

Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008

Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)

21 June 2008

Treaty between Switzerland and Turkey signed

21 June 2008

Corporate Tax Reform II approved

16 March 2008

UK-Switzerland income tax treaty: memoranda of understanding

16 March 2008

OECD released discussion draft on transactional profit methods

8 February 2008

Protocol to treaty between UK and Switzerland ratified

16 January 2008

Lowest corporate tax rates available in canton of Appenzell Ausserrhoden

3 December 2007

Treaty between Switzerland and Colombia signed

3 December 2007

Protocol to treaty between Switzerland and Argentina – details

3 December 2007

Treaty between Mexico and Switzerland – negotiations

4 November 2007

Federal Parliament considers tax cut for corporations

4 November 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007

Protocol to treaty between UK and Switzerland signed

29 July 2007

Corporate Tax Reform II – recent developments

29 July 2007

Supreme Court held cantonal tax rates breach Federal Constitution

2 July 2007

ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law

2 July 2007

ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details

2 July 2007

Italian tax authorities interpret application of Art. 15 of EU-Swiss Agreement

18 June 2007

Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007