Orbitax

Switzerland Tax News

UK-Switzerland income tax treaty: memoranda of understanding

16 March 2008

Corporate Tax Reform II approved

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

Treaty between Switzerland and Colombia signed

3 December 2007

Lowest corporate tax rates available in canton of Appenzell Ausserrhoden

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

Treaty between Netherlands and Switzerland – negotiations

28 May 2007

Protocol to treaty between Switzerland and Spain enters into force - details

28 May 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

Memorandum of understanding concluded between Denmark and Switzerland

28 May 2007

Treaty between the United Kingdom and Switzerland – UK Court of Appeal decides on non-discrimination relief

28 April 2007

Protocol to treaty between Switzerland and Austria enters into force

24 March 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement

24 March 2007

Treaty between France and Switzerland – exchange of notes on dividends (Swiss-EU Agreement)

24 March 2007

Report on Attribution of Profits to PEs released

24 February 2007

Treaty between France and Switzerland – exchange of notes on pension income published

15 January 2007

Protocol to treaty between Finland and Switzerland enters into force

15 January 2007

Protocol to treaty between Austria and Switzerland ratified

12 September 2006

« 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 »