Marcus Desax
Dr. iur., M.C.L., Attorney at Law

Marcus Desax Marcus Desax Marcus Desax Marcus Desax


Marcus Desax is a counsel in the Tax Team. He practices in the areas of national and international taxation, specializing in tax litigation and advising private clients, and is active as an arbitrator and party-representative in international commercial arbitration. After having served as President of the International Fiscal Association (IFA) from 2005 to 2009, he was appointed Honorary President of IFA in 2009. From1998 through 2001 he was President of the Swiss Tax Law Association.

Born in 1948, Marcus Desax was educated at the Universities of Fribourg (lic. iur. 1973, Dr. iur. 1977, both summa cum laude) and Alabama, USA (M.C.L. 1977). From 1977 to 1984, he was in-house counsel of the DuPont Company in Wilmington, Delaware, USA, and at its European headquarters in Geneva, Switzerland.

Marcus Desax speaks German, English and French. He is registered with the Zurich Bar Registry and admitted to practice in all Switzerland.

Contact
Marcus Desax
Direct phone: +41 58 658 55 05


Walder Wyss Ltd.
Seefeldstrasse 123
P.O. Box
8034 Zurich
Switzerland
Phone +41 58 658 58 58
Fax +41 58 658 59 59
vCard


Practice Areas

Marcus Desax Marcus Desax Marcus Desax Marcus Desax

Marcus Desax
Dr. iur., M.C.L., Attorney at Law

Marcus Desax is a counsel in the Tax Team. He practices in the areas of national and international taxation, specializing in tax litigation and advising private clients, and is active as an arbitrator and party-representative in international commercial arbitration. After having served as President of the International Fiscal Association (IFA) from 2005 to 2009, he was appointed Honorary President of IFA in 2009. From1998 through 2001 he was President of the Swiss Tax Law Association.

Born in 1948, Marcus Desax was educated at the Universities of Fribourg (lic. iur. 1973, Dr. iur. 1977, both summa cum laude) and Alabama, USA (M.C.L. 1977). From 1977 to 1984, he was in-house counsel of the DuPont Company in Wilmington, Delaware, USA, and at its European headquarters in Geneva, Switzerland.

Marcus Desax speaks German, English and French. He is registered with the Zurich Bar Registry and admitted to practice in all Switzerland.

Marcus Desax
Direct phone: +41 58 658 55 05

Walder Wyss Ltd.
Seefeldstrasse 123
P.O. Box
8034 Zurich
Switzerland
Phone +41 58 658 58 58
Fax +41 58 658 59 59


vCard

Practice Areas Publications

Gross Source Withholding v/s Net Residence Credit

Speakers: Marcus Desax
Panel discussion, International Taxation Conference
Mumbai 5 December 2013



Will we see the end of the arm’s length principle?

Speaker: Marcus Desax
Panel discussion at “aHead of Tax”, Ernst & Young’s Tax Conference 2013
Zurich 16 May 2013


Vorsorgeauftrag und grenzüberschreitende Erbfälle zwischen der EU und der Schweiz(Living wills and cross-border succesions between the EU and Switzerland)

Speakers: Kinga M. Weiss, Stephan Neidhardt and Marcus Desax
Private Clients Breakfast
Widder Hotel, Zürich 7 February 2013

















Switzerland's New Information Exchange Policy and New Protocol to the Indian-Swiss Double Taxation Avoidance Agreement

Speaker: Marcus Desax
Western Region Chapter of International Fiscal Association - India Branch
Mumbai 30 November 2010


International Tax, Tax Treaties and India's Standpoint

Speaker: Marcus Desax
Roundtable on Indian Tax Policy and Administration, International Chamber of Commerce, India Chapter
New Delhi 29 October 2010



Government Roundtable

Speaker: Marcus Desax
Co-chair panel discussion, Tax Planning Strategies U.S and Europe
Copenhagen 4 June 2010 (American Bar Association, Section on Taxation)



The Swiss Perspective of Information Exchange

Speaker: Marcus Desax
U.S.-Latin American Tax Planning Strategies
Miami 21 May 2010 (American Bar Association, Section on Taxation)


Tax Enforcement Initiatives and Their Impact on Planning for Private Clients

Speaker: Marcus Desax
Co-chair panel discussion, U.S.-Latin American Tax Planning Strategies
Miami 19 May 2010 (American Bar Association, Section on Taxation)




Allocation of Taxing Rights under Model Treaties – Are they Equitable?

Speaker: Marcus Desax
Chair panel discussion, International Taxation Conference
Mumbai 4 December 2009



Neue Schweizer DBA-Praxis aus der Sicht der rechtsstaatlichen Verfahrensgarantien(New Swiss Tax Treaty Practice from the Viewpoint of Taxpayers' Rights)

Speaker: Marcus Desax
Zurich Chamber of Commerce - Zürcher Handelskammer
Zürich November 2009


Neue Schweizer DBA-Praxis aus der Sicht der rechtsstaatlichen Verfahrensgarantien(New Swiss Tax Treaty Practice from the Viewpoint of Taxpayers' Rights)

Speaker: Marcus Desax
Basel Chamber of Commerce - Handelskammer beider Basel
Basel October 2009


Address to Luncheon of Governments' Representatives, IFA Congress, Vancouver

Speaker: Marcus Desax
Vancouver August 2009 (Congress International Fiscal Association)


Address at General Assembly of Intra-European Organization of Tax Administrations (IOTA), Stockholm

Speaker: Marcus Desax
Stockholm July 2009


Address at Russian Branch of the International Fiscal Association (IFA)

Speaker: Marcus Desax
Russian Branch of the International Fiscal Association (IFA)
Moscow June 2009


Welcome Address at International Seminar for Tax Judges

Speaker: Marcus Desax
International Seminar for Tax Judges
Paris May 2009 (jointly organized by OECD, International Fiscal Association, International Bureau of Fiscal Documentation and Université Paris 2 Panthéon-Assas)





Key-note Address at Founders' Meeting

Speaker: Marcus Desax
Liechtenstein Branch of International Fiscal Association (IFA)
Vaduz September 2008


President's Address at Opening Session at IFA Congress Brussels

Speaker: Marcus Desax
Congress International Fiscal Association (IFA)
Brussels September 2008


Address to Luncheon of Governments' Representatives, IFA Congress, Brussels

Speaker: Marcus Desax
Congress International Fiscal Association (IFA)
Brussels September 2008


Address to Young IFA Network (YIN), IFA Congress, Brussels

Speaker: Marcus Desax
Congress International Fiscal Association (IFA)
Brussels September 2008


Farewell Address to Prof. Maarten J. Ellis, IFA Secretary General, IFA Congress, Brussels

Speaker: Marcus Desax
Congress International Fiscal Association (IFA)
Brussels September 2008


New Article 25(5) OECD Model Convention Supplementing the Mutual Agreement Procedure by Arbitration

Speaker: Marcus Desax
Swiss Tax Law Association, Swiss IFA Branch
Zurich June 2008


Arbitration in Tax Treaty Matters, chair of panel discussion

Speaker: Marcus Desax
Swiss Tax Law Association, Schweizerische Landesgruppe der International Fiscal Association (IFA)
Zurich June 2008


Business Location Switzerland – Fiscal Challenges and Opportunities

Speaker: Marcus Desax
Swiss Holdings, Federation of Industrial and Service Groups in Switzerland
Berne May 2008


Key-Note Address at Founders' Meeting

Speaker: Marcus Desax
Romania Branch of International Fiscal Association (IFA)
Bucharest May 2008


International Taxation of Trusts

Speaker: Marcus Desax
Incontri di Diritto Tributario Internationale
Milano April 2008


Welcome Address at Joint OECD and IFA India International Tax Conference

Speaker: Marcus Desax
OECD and IFA India Joint International Tax Conference
Mumbai January 2008


Permanent Establishments: the Conditions for Service and Agency Permanent Establishments

Speaker: Marcus Desax
Chair of Panel discussion, OECD and IFA India Joint International Tax Conference
Mumbai January 2008





President's address at opening ceremony, IFA Congress, Kyoto

Speaker: Marcus Desax
Congress International Fiscal Association (IFA)
Kyoto September 2007


Address to Luncheon of Governments' Representatives, IFA Congress, Kyoto

Speaker: Marcus Desax
Congress International Fiscal Association (IFA)
Kyoto September 2007


Address to Young IFA Network (YIN), IFA Congress, Kyoto

Speaker: Marcus Desax
Congress International Fiscal Association (IFA)
Kyoto September 2007


Neue Entwicklungen im Steuerrecht – wo steht die Schweiz?(Newest Developments in Tax: Where Does Switzerland Stand?)

Speaker: Marcus Desax
Joint session of Zug radical, christian-democrat and people's parties
Zug August 2007


Das Bundesgericht hebt degressiven Steuertarif Obwaldens auf(The Swiss Federal Court Outlaws Regressive Tax Rates in Obwalden)

Speaker: Marcus Desax
Arena
Swiss National TV SF1 July 2007 (Participation as attorney to the canton of Obwalden)


'Obwalden' strahlt über Obwalden hinaus – Die Unternehmenssteuerreform nach dem Bundesgerichtsentscheid('Obwalden' Reaches beyond Obwalden – the Corporate Tax Reform after the Judgment of the Supreme Court)

by Marcus Desax
in: "Neue Zürcher Zeitung (NZZ)" 26 June 2007


Welcome Address, U.S.A., Ireland and Swiss IFA Branch Meeting

Speaker: Marcus Desax
U.S.A., Ireland and Swiss IFA Branch Meeting
New York February 2007


Treaty Arbitration of Transfer Pricing Disputes

by Marcus Desax
in: "Tax Directors Handbook 2007"
2007








President's Address at Opening Session at IFA Congress, Amsterdam

Speaker: Marcus Desax
Congress International Fiscal Association (IFA)
Amsterdam September 2006


Address to Luncheon of Governments' Representatives, IFA Congress, Amsterdam

Speaker: Marcus Desax
Congress International Fiscal Association (IFA)
Amsterdam September 2006


Address to Young IFA Network (YIN), IFA Congress, Amsterdam

Speaker: Marcus Desax
Congress International Fiscal Association (IFA)
Amsterdam September 2006


Practical Aspects of Tax Arbitration: a Dispute on the Characterization of Royalty Payments under a Tax Treaty

Speaker: Marcus Desax
International Chamber of Commerce (ICC)
Paris May 2006


Key-Note Address at Meeting of USA Branch of International Fiscal Association (IFA)

Speaker: Marcus Desax
U.S.A. International Fiscal Association (IFA) Branch Meeting
San Antonio February 2006



Resolution of Tax Treaty Disputes through Mandatory Arbitration – a new OECD Proposal to be Welcomed!

by Marcus Desax
in: "Euromoney Yearbooks: Transfer Pricing Review 2006/2007"
2006




La territorialité de l'impôt(Territoriality of tax)

Speaker: Marcus Desax
Groupement français de l'IFA, French IFA Branch
Paris October 2004



Income Tax Incentives for Exports and the Application of WTO Rules

Speaker: Marcus Desax
Congress of the International Fiscal Association (IFA)
San Francisco October 2001


European Community and European Union Law: How to Look for? Where to Find?

by Marcus Desax
Zürich 2001 (1st edition: 1992)



Advance Rulings

Speaker: Marcus Desax
Chair of panel discussion, Congress of the International Fiscal Association
Eilat, Israel October 1999





Firmenübernahmen – steuerrechtliche Probleme(Takeovers – Tax Problems)

Speaker: Marcus Desax
Universität St.Gallen May 1996


Schiedsgerichtsbarkeit und Mehrwertsteuer(Arbitration and Value-Added Tax)

co-authored by Marcus Desax and Pierre A. Karrer
Basel 1995


Stempelgesetzrevision 1992 – Was auch Nicht-Banker interessiert(Reform of the Stamp Tax Law – What is Also of Interest to Non-Bankers)

Speaker: Marcus Desax
International Financial Management Association
Zürich 26 January 1993




New Stamp Tax Law – What it Means to Business

Speaker: Marcus Desax
Swiss-American Chamber of Commerce
Zurich and Geneva February 1992




Business Law Guide to Switzerland

by Marcus Desax
Wiesbaden 1991


Von der Methodologie der bundesgerichtlichen Rechtsprechung im Steuerrecht(Methodology of the Swiss Federal Supreme Court in deciding tax matters)

Speaker: Marcus Desax
Swiss Tax Law Association, Schweizerische Landesgruppe der International Fiscal Association (IFA)
Basel 1991





Several articles as Swiss country reporter

by Marcus Desax
in: "Tax Notes International" 1989-1992



Force Majeure in Hardship Clauses in Drafting International Contracts

Speaker: Marcus Desax
Euro-Conferences
London 29 March 1988


Overview Over, and Some Features of, Swiss Tax Law

Speaker: Marcus Desax
Swiss-UK Branch International Fiscal Association (IFA) meeting
Lucerne 1987


Vorkehrungen zur Minderung des Produktehaftungsrisikos(Ways of Minimizing Product-Liability Risks)

Speaker: Marcus Desax
Zürcher Handelskammer
Zürich 22 October 1986


Missbräuchliche Inanspruchnahme von Doppelbesteuerungsabkommen(Misuse of double Taxation Conventions)

by Marcus Desax
in: "Neue Zürcher Zeitung (NZZ)" 21 February 1985


The Zurich Mini-Trial: A New Option for International Dispute Resolution

by Marcus Desax
in: "Alternatives to the High Cost of Litigation" 1/1985 Vol. 3


Working with and within Product Liability Laws in the European Economic Community

Speaker: Marcus Desax
International Business Forum
Philadelphia 22 September 1983


Some Differences Between European and United States Law to Consider When Drafting International Contracts

Speaker: Marcus Desax
Legal Department, E.l. du Point de Nemours & Company, Inc.
Wilmington, Delaware 2 March 1983


Haftung für erlaubte Eingriffe(Liability for lawful Infringements)

by Marcus Desax
Fribourg 1977 (Doctoral dissertation)


Curriculum Vitae PDF