Publications

Assujettissement à l'impôt ecclésiastique des personnes morales, toujours pas de modification de la jurisprudence
(Church Tax Liability of Legal Persons, no modification of the case law)
by Thierry Obrist
in: "Commentaires de jurisprudence numérique, Push-Service des arrêts" 1 January 2014
Le moment de l'imposition lors de plans d'actions de collaborateur liés à une période de blocage pendant laquelle le collaborateur risque de perdre les actions
(The time of taxation in case of employee share plans linked to a blocking period during which the employee may losse the shares)
by Thierry Obrist
co-authored by Natassia Martinez
in: "Commentaires de jurisprudence numérique, Push-Service des arrêts" 19 November 2013
La jurisprudence fiscale du Tribunal fédéral en 2012
(Tax Law Decisions of the Swiss Federal Supreme Court in 2012)
co-authored by Thierry Obrist, Robert Danon, Jeanine de Vries, Daniel de Vries and Natassia Martinez
in: Danon/Obrist (Editor[s]), "Recueil de jurisprudence neuchâteloise 2012 (RJN)"
Neuchâtel 2013, pp. 41-103
Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties, Swiss National Report
by Thierry Obrist
co-authored by Roland Pfister
in: "EC and International Tax Law Series, Vol. 9" September 2013, pp. 1147-1216
The End of Switzerland's Cantonal Tax Regimes Is Near: What's next?
6 pages
106 KB
by Thierry Obrist
in: "Tax Notes International (TNI)" Vol. 7, pp. 647-651
Freedom of Religion and Church Taxes in Europe
co-authored by Thierry Obrist and Luc Gonin
in: "World Tax Journal (WTJ)" 6/2013, pp. 269-300
Réduction pour participations et respect du délai de détention lors de la transformation d’une raison individuelle détenant des participations en une société anonyme
(Participation relief and respect of the holding period in case of conversion of a sole business into a stock company)
by Thierry Obrist
in: "Commentaires de jurisprudence numérique, Push-Service des arrêts" 26 March 2013
Droit fiscal
(Tax law)
co-authored by Thierry Obrist and Charlotte Rossat
in: "Le droit pour le praticien 2012/2013: Législation - Doctrine - Jurisprudence"
Faculté de droit, Université de Neuchâtel, 2013, pp. 103-119
Report de pertes et continuité économique, évolution de la jurisprudence du Tribunal fédéral en matière de report de pertes
(Tax-Loss Carryforward and Economic Continuity, Development of the Federal Supreme Court Jurisprudence in Relation to Tax-Loss Carryforward)
co-authored by Thierry Obrist and Lino Haenni
in: "Revue de droit administratif et fiscal (RDAF)" 2012, pp. 387–407
The Swiss Tax Ruling Procedure: Interplay with Exchange of Information Requests
co-authored by Thierry Obrist and Peter Hongler
in: "European Taxation" Volume 52 - Number 10, pp. 496–503
The Swiss Tax Ruling Procedure: Conceptual Background and Concrete Application
co-authored by Thierry Obrist and Peter Hongler
in: "European Taxation" Volume 52 - Number 9, pp. 463–472
Le concept de réalisation systématique en droit fiscal suisse, changement de système fiscal et impôt sur le revenu et sur le bénéfice
(The Concept of Tax Systemic Realisation in Swiss Tax Law, Change of Tax System and Taxation on Income and Profit)
by Thierry Obrist
Bâle 2012 (Collection Neuchâteloise)
Changement de statut en société holding, La réalisation systématique est-elle un sacro-saint principe du droit fiscal suisse?
(Change of Tax Status in a Holding Company, Is the Tax Systemic Realisation a Sacrosact Princip in Swiss Tax Law?)
by Thierry Obrist
in: "IFF Forum für Steuerrecht (FStR)" 2012/3, pp. 181–198
Newsletter 104: Changes to Tax-Loss Carryforward Rules and Practices
4 pages
2 MB
by Thierry Obrist and Tina Shih-Thurnheer
July 2012
La jurisprudence fiscale du Tribunal fédéral en 2011
(Tax Law Decisions of the Swiss Federal Supreme Court in 2011)
co-authored by Robert Danon, Jeanine de Vries, Daniel de Vries, Pierre Alain Guillaume, Thierry Obrist and Natassia Martinez
in: Danon/Obrist (Editor[s]), "Recueil de jurisprudence neuchâteloise 2011 (RJN)"
Neuchâtel 2012
Grundrechte und Steuerrecht: unerwartete Interaktionen?, Analyse am Beispiel nationaler und europäischer Menschenrechtsprechung
(Fundamental Rights and Tax law : unexpected Interactions?, Analysis of national and european Human Rights Case Law)
co-authored by Thierry Obrist
in: "Jusletter" 12 March 2012
La notion de sportif en droit fiscal international à la lumière des travaux récents de l'OCDE
(The Concept of Sportsman in International Tax at the Light of the latest work of the OECD)
by Thierry Obrist
in: Rigozzi/Sprumont/Hafner (Editor[s]), "Citius, Altius, Fortius, Mélanges en l'honneur de Denis Oswald, Collection Neuchâteloise"
Bâle 2012, pp. 413–426
Liberté religieuse et financement des salaires de pasteurs par le biais de l’impôt sur le revenu
(Freedom of Religion and Financing of Priests' Salary by Income Tax)
by Thierry Obrist
in: "Push-Service des arrêts" 19 January 2012
Taxation of Partnerships and Branches
co-authored by Robert Danon, Denis Berdoz and Thierry Obrist
in: "Switzerland Business & Investment Handbook"
Zurich 2011, pp. 390–401
La jurisprudence fiscale du Tribunal fédéral en 2010
(Tax Law Decisions of the Swiss Federal Supreme Court in 2010)
co-authored by Robert Danon, Jeanine de Vries, Daniel de Vries, Pierre Alain Guillaume and Thierry Obrist
in: Danon/Obrist (Editor[s]), "Recueil de jurisprudence neuchâteloise 2010 (RJN)"
Neuchâtel 2011
La théorie des «anciennes réserves» en droit fiscal international – Commentaire de l’arrêt du Tribunal administratif fédéral A-2744 du 23 mars 2010
(The Old Reserve Practice in International Tax Law, Comment on the Decision of the Federal Administrative Court A-2744 dated 23 March 2010)
co-authored by Robert Danon and Thierry Obrist
in: "Revue fiscale/Steuerrevue" 2010, pp. 621–629
Lettre d’Amsterdam… (note sur le système d’exonération appelé « la règle des 30 % » en vigueur aux Pays-Bas)
(Letter from Amsterdam... Note on the so called "30 % ruling" applicable in the Netherlands)
by Thierry Obrist
in: "Plaidoyer" 4/2011, p. 23
Privatisation et apports dissimulés de capital – Traitement fiscal de la dissolution d’une provision créée alors que la société était exonérée
(Privatisation and Hidden Capital Contributions – Tax Treatment of the Dissolution of a Provision that was done while the Company was exempted from Tax)
by Thierry Obrist
in: "Push-Service des arrêts" 10 April 2011
Liberté religieuse et assujettissement à l'impôt ecclésiastique des personnes morales
(Freedom of Religion and Tax Liability of Companies to Church Taxes)
co-authored by Thierry Obrist and Eloi Jeannerat
in: "Push-Service des arrêts" 14 December 2010
Droit fiscal
(Tax Law)
co-authored by Thierry Obrist and Lino Haenni
in: "Le droit pour le praticien, législation – doctrine – jurisprudence, 2009/2010"
Neuchâtel 2010, pp. 109–122
"Residence of Individuals under Tax Treaties and EC Law" – Swiss National Report
co-authored by Thierry Obrist and Roland Pfister
in: Guglielmo Maisto / IBFD (Editor[s]), "EC and International Tax Law Series, Vol. 6"
Amsterdam 2010, pp. 541–482
La jurisprudence fiscale du Tribunal fédéral en 2009
(Tax Law Decisions of the Swiss Federal Supreme Court in 2009)
co-authored by Robert Danon, Jeanine de Vries, Daniel de Vries, Pierre Alain Guillaume and Thierry Obrist
in: Robert Danon (Editor[s]), "Recueil de jurisprudence neuchâteloise 2009 (RJN)"
Neuchâtel 2010
La théorie des anciennes réserves dans le cadre de l’art. 15 de l’accord sur la fiscalité de l’épargne
(The Old Reserve Practice within the Framework of Art. 15 EU-CH Savingsagreement)
by Thierry Obrist
in: "Jusletter" 23 August 2010
Restructuration de sociétés de personnes et imposition partielle des rendements de participations commerciaux, nouveau cas de réalisation selon la systématique fiscale ? analyse critique de la position de l’AFC
(Restructuring of Partnerships and partial Taxation of Income from Business Assets, new Case of deemed Recognition of Income ? a Critic of the Position of the Federal Tax Administration)
co-authored by Robert Danon and Thierry Obrist
in: "Gesellschafts- und Kapitalmarktrecht (GesKR)" 4/2010, pp. 527–532
L’activité lucrative indépendante en droit fiscal et en droit privé – une analyse comparative de la notion
(Independant gainfully Activity in Tax Law and in Private Law – a comparative Analysis of the Notion)
by Thierry Obrist
in: Dunand/Mahon (Editor[s]), "Le droit décloisonné, interférences et interdépendance entre droit privé et droit public"
Genève, Zurich, Bâle 2009, pp. 457–481
Pas de responsabilité objective de la personne morale en droit pénal fiscal
(No objective Liability of Companies in Criminal Tax Law)
co-authored by Thierry Obrist and Alain Barbezat
in: "Push-Service des arrêts" 29 May 2009