All business activities have tax implications, and the volume of taxes paid has a decisive impact on corporate earnings. We specialise in tax planning for companies, business owners, investors and employees. We support firms in developing tax-efficient structures for their local and international activities. We also help our clients create tax-optimised remuneration plans and structures for financing, intellectual property and production. In addition, our tax team represents clients in various legal matters before tax authorities, fiscal courts and other administrative and customs authorities.


Tax
Introduction

All business activities have tax implications, and the volume of taxes paid has a decisive impact on corporate earnings. We specialise in tax planning for companies, business owners, investors and employees. We support firms in developing tax-efficient structures for their local and international activities. We also help our clients create tax-optimised remuneration plans and structures for financing, intellectual property and production. In addition, our tax team represents clients in various legal matters before tax authorities, fiscal courts and other administrative and customs authorities.

Experts Products & experience

Our key areas of activity are:

  • Mergers and acquisitions (M&A):
    We offer our clients high-quality tax advice spanning the full range of national and international M&A transactions (public and private, listed and non-listed)
  • Reorganisations and restructurings:
    We ensure that reorganisations and restructurings do not adversely impact companies' tax situations and develop practical, innovative, and tax-aligned solutions for companies in financial difficulties
  • Financial and capital markets:
    We manage financial and capital market transactions together with the lawyers from our Corporate Finance & Capital Markets practice group, helping our clients develop and implement structures that offer the best possible tax advantages
  • Investment funds:
    We advise funds, sponsors and investors when structuring collective investment vehicles, investments, and asset management transactions with a view to tax optimisation
  • International structuring and relocation of business functions:
    We have in-depth experience in the area of tax optimisation for cross-border and multinational companies
  • Social security benefits for employees and international assignees: We advise our clients on issues relating to tax and social security law when conducting cross-border business together with the lawyers from our Employment Law practice group
  • Estate planning and charitable organisations:
    We have considerable experience in the fields of international tax and estate planning for companies and high net worth individuals
  • VAT and customs:
    We ensure that the national and international VAT implications of specific transactions are identified and dealt with at an early stage and that VAT risks and costs are minimised through targeted planning
  • Risk management and tax proceedings:
    We help our clients identify and monitor tax risks. Where conflicts arise, we manage negotiations with the responsible authorities and represent the interests of our clients in disputes relating to tax law
  • Tax legislation and lobbying:
    We have in-depth experience in advising clients and legislators on tax legislation, from the drafting stage through to its entry into force
Publications

Bitcoin and the Law: who will rule virtual gold ?

Speakers: Fouad G. Sayegh, Yacine Rezki, Pierre Dériaz, Bertrand Clavien, Ardian Balaj, Aleksander Berentsen and Joan Plancade
LegalChain
Geneva 3 December 2018












Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties, Country Reports, Chapter 19, Switzerland

by Peter Hongler and Livia Schlegel
Amsterdam 2018, pp. 639-656









The Swiss GAAP and the Interaction with Double Tax Treaties in a Pre- and Post-BEPS World

by Peter Hongler
co-authored by Maurus Winzap
in: "Archiv für Schweizerisches Abgaberecht" 2014/2015, pp. 839-860





Aktuelle Entwicklungen im internationalen und europäischen Steuerrecht(The Latest Developments in International and European Tax Law)

Speaker: Peter Hongler
Vaduz 28 November 2017


Taxation of the Digital Economy - Recent Developments

Speaker: Peter Hongler
Malta 24 November 2017



Aktuelles in der Rechtsprechung

Speaker: Peter Hongler
Zurich 7 November 2017



Virtual Permanent Establishment

Speaker: Peter Hongler
Lausanne 23 October 2017


Taxation of Families in Switzerland

Speaker: Peter Hongler
Neuenburg 19 October 2017


Die Besteuerung der digitalen Dienstleistungsindustrie(Taxing the Digital Services Industry)

Speaker: Peter Hongler
Zurich 22 September 2017



International tax laws and major players in the sharing economy

Speakers: Peter Hongler
Tallinn 13 September 2017



Blockchain et bitcoin: la cavalerie arrive!(Blockchain and Bitcoin: the cavalry is coming!)

by Yacine Rezki
in: "Bilan Magazine" 30 August 2017


Corporate Tax Reform III - Input Statement

Speaker: Peter Hongler
Rust 1 July 2017




TVA: Valeur en douane et prix de transfert(VAT: customs value and transfer price)

Speakers: Jacques Pittet and Yacine Rezki
Expertsuisse
Geneva 1 June 2017




International Aspects of Interest Limitation Rules

Speaker: Peter Hongler
Turin 6 May 2017


Taxation of Structured Products

Speaker: Peter Hongler
Zug 4 May 2017



Impacts of international tax competition on national tax legislation

Speaker: Peter Hongler
Zurich 21 April 2017


Introduction to double taxation law

Speaker: Peter Hongler
Zug 25 March 2017


Introduction to Swiss tax law

Speaker: Peter Hongler
Zug 25 March 2017


Die schweizerische Praxis zur Steuerumgehung und innerstaatliche Missbrauchsbestimmungen(Swiss practice with respect to tax avoidance and domestic abuse-related rules)

Speaker: Peter Hongler
Zurich 3 March 2017


Einführung in das UN-Musterabkommen und die Abkommenspolitik der Schweiz(Introduction to the UN model agreement and agreement policy in Switzerland)

Speaker: Peter Hongler
Zurich 4 February 2017


Tax Sovereignty in the Age of Trump and Brexit

Speaker: Peter Hongler
Barcelona 27 January 2017


Is there a Global Fiscal Constitution?

Speaker: Peter Hongler
Barcelona 26 January 2017


Der Standort Liechtenstein in der internationalen Steuerplanung: Anwendungsbeispiele aus der Schweiz (Liechtenstein in international tax planning: Case studies from Switzerland)

Speaker: Robert Desax
Liechtensteinische Steuerkonferenz 2016
Vaduz 29 November 2016


Die europäische Anti-Missbrauchsrichtlinie und deren Einfluss auf das liechtensteinische Steuerrecht(The European anti-abuse directive and its influence on Liechtenstein tax law)

Speaker: Peter Hongler
Vaduz 29 November 2016



Aktuelles in der Rechtsprechung(What’s New in Jurisprudence)

Speaker: Peter Hongler
Zurich 27 October 2016




Steuergerechtigkeit in einer globalen Welt(Fair taxation in a global world)

Speakers: Peter Hongler
Zürich 29 September 2016


Panel Secretary, IFA/OECD-Seminar

Speaker: Peter Hongler
Madrid 28 September 2016


Lessons from Philosophy, Duets on International Taxation

Speaker: Peter Hongler
Amsterdam 23 September 2016


Private mergers and acquisitions in Switzerland: overview

co-authored by Urs P. Gnos and Markus Vischer
in: Thomson Reuters (Editor[s]), "Practical Law, Multi-jurisdictional Guide 2016/17, Private mergers and acquisitions"
UK 2016 (www.practicallaw.com)



Squeeze-out of minority shareholders in Swiss companies

by Urs P. Gnos and Thomas Meister
in: ALM Media Properties, LLC. (Editor[s]), "American Lawyer (ALM)"
USA 2016 (www.americanlawyer.com/focuseurope)


Automatic information exchange and the OECD's BEPS project

Speaker: Robert Desax
Commodities Trade Finance Lunch
Geneva 16 June 2016


Global Justice and Distribution of Income - an Introduction to the Current Discussion

Speaker: Peter Hongler
Zurich 1 June 2016




Einfluss des BEPS Projekts auf das Schweizer Steuerrecht(Influence of the BEPS project on Swiss tax law)

Speaker: Peter Hongler
Zug 24 April 2016




Justice in International Tax Law

Speaker: Peter Hongler
Zurich 16 March 2016


The Taxation of Services - An Analysis of International Case Law

Speakers: Peter Hongler
Cape Town 28 February 2016


Justice in International Tax Law

Speaker: Peter Hongler
Amsterdam 2 February 2016


BEPS - Eine Einführung(BEPS - an introduction)

Speaker: Peter Hongler
Vaduz 21 January 2016


What tax lawyers can learn from philosophy?

Speaker: Peter Hongler
Amsterdam 6 January 2016


The Impact of the BEPS Project in Switzerland

by Peter Hongler
in: "Revue européenne et internationale de droit fiscal" 2016, pp. 100-117


Unterkapitalisierung oder verdecktes Eigenkapital, Eine rechtliche und steuerpolitische Analyse der Schweizer Rechtspraxis unter besonderer Berücksichtigung von BEPS Action 4(Undercapitalisation or Thin Capitalisation: a Legal and Fiscal Analysis of Swiss Legal Practice, Focusing on BEPS Action 4)

by Peter Hongler
co-authored by Roland Böhi
in: "Forum für Schweizerisches Steuerrecht" 2016, pp. 126-157


Der Einfluss internationaler Entwicklungen auf das schweizerische Steuerrecht – Eine Übersicht(The Influence of International Developments on Swiss Tax Law – an Overview)

by Peter Hongler
co-authored by Madeleine Simonek
in: "Steuer Revue" 2016, pp. 570-577


Déductions fiscales liées à la propriété immobilière (impôt sur le revenu)(Tax deductions related to real estate ownership (income tax))

co-authored by Yacine Rezki
in: "La propriété immobilière face aux défis énergétiques"
Geneva 2016


Recent Developments and Impact of Base Erosion Profit Shifting (BEPS) on Tax-Compliant Wealth Management Structures in Switzerland and in the Principality Liechtenstein

Speaker: Peter Hongler
Zug 2 December 2015


Justice in International Tax Law - Between Effective Tax Rates and the Principle of Sovereignty

Speaker: Peter Hongler
Berne 13 November 2015


Übersicht über das neue DBA zwischen der Schweiz und Liechtenstein(Overview of the new double taxation agreement between Switzerland and Liechtenstein)

Speaker: Peter Hongler
Vaduz 29 October 2015


Abkommensmissbrauch - ein Überblick über die gegenwärtige Praxis in der Schweiz unter besonderer Berücksichtigung des neuen DBA zwischen der Schweiz und Liechtenstein(Agreement abuse - an overview of current practice in Switzerland with particular attention given to the new double taxation agreement between Switzerland and Liechtenstein)

Speaker: Peter Hongler
Vaduz 29 October 2015


Neue Steuerplanungsmöglichkeiten mit Holdinggesellschaften aus schweizerischer und liechtensteinischer Perspektive

Speakers: Robert Desax and Roland Pfister
Steuerkonferenz 2015
Zurich 21 October 2015


Private mergers and acquisitions in Switzerland: overview

co-authored by Urs P. Gnos and Markus Vischer
in: Thomson Reuters (Editor[s]), "Practical Law, Multi-jurisdictional Guide 2015/16, Private mergers and acquisitions"
UK 2015 (www.practicallaw.com)


FusG-Kommentar: Art. 19 DBG (Umstrukturierung von Personenunternehmungen)

by Robert Desax
in: Baker & McKenzie (Editor[s]), "Fusionsgesetz sowie die einschlägigen Bestimmungen des IPRG und des Steuerrechts"
2. Auflage, Berne 2015, pp. 834 et seq.


Handling Tax Disputes in Switzerland

co-authored by Denis Berdoz, Hans Koch, Robert Desax and Aïcha Ladlami
in: Baker & McKenzie (Editor[s]), "Baker & McKenzie Handling Tax Disputes in Europe 2015 Handbook "
Zurich 2015


OHADA – ökonomische Rahmenbedingungen

by Robert Desax
in: Baker & McKenzie (Editor[s]), "Das Handelsrecht der OHADA"
Zurich 2015


Recent developments in Switzerland

by Robert Desax, Marnin Michaels and Anne Gibson
in: Globe Law and Business (Editor[s]), "STEP Handbook Family Offices"
UK 2015, pp. p. 361 et seq.


Steuerrecht 2014/2015(Tax Law 2014/2015)

by Robert Desax, Nina Keller and Kilian Perroulaz
in: Baker & McKenzie (Editor[s]), "Jahrbuch Entwicklungen im schweizerischen Wirtschaftsrecht"
Zurich 2015


The political and economic situation in the OHADA-States

by Robert Desax
in: "An Introduction to the Laws of the OHADA"
2015


Transfer Pricing in Switzerland

co-authored by Denis Berdoz, Hans Koch, Robert Desax and Aïcha Ladlami
in: Baker & McKenzie (Editor[s]), "Transfer Pricing Handbook"
2015


Neue Steuerplanungsmöglichkeiten mit Holdinggesellschaften aus schweizerischer und liechtensteinischer Perspektive

Speakers: Robert Desax and Roland Pfister
Steuerkonferenz 2015
Vaduz 29 September 2015



Structuration de détention d'immeubles à l'étranger par des privés en Suisse

Speaker: Robert Desax
Actualité dans le domaine de la fiscalité immobilière
Neuchâtel 10 September 2015


Panel Secretary, IFA/OECD-Seminar

Speaker: Peter Hongler
Basel 3 September 2015


Kommentierung zu Art. 15 OECD-Musterabkommen(Commentation to art. 15 OECD-Model Convention)

by Samuel Dürr
in: Zweifel/Buesch/Matteotti (Editor[s]), "Internationales Steuerrecht – Kommentar zum Schweizerischen Steuerrecht"
1. Auflage, Basel 2015 (http://www.helbing.ch/detail/ISBN-9783719023003/Internationales-Steuerrecht)



Taxation of the Digital Economy

Speaker: Peter Hongler
Amsterdam 15 July 2015




Introduction to the law of double tax treaties

Speaker: Peter Hongler
Zug 11 June 2015


Sources of International Tax Law and their Legitimacy

Speaker: Peter Hongler
Amsterdam 22 May 2015


Income Allocation within the Digital Economy - Input Statements

Speaker: Peter Hongler
Amsterdam 20 May 2015


Von Online Dating bis Social Media - Die Besteuerung der Digitalen Dienstleistungsindustrie - Jetzt und in 20 Jahren(From online dating to social media - taxation of the digital service industry - now and in 20 years)

Speakers: Peter Hongler, Marius Breier and Lang Carla
Zurich 19 May 2015


Internationales Steuerrecht(International Tax Law)

Speaker: Robert Desax
LL.M.-Kurs Universität Zürich
Zurich 8 May 2015



Direktes vs. indirektes Halten von Wertschriften und Beteiligungen

Speaker: Robert Desax
Institut für Finanzdienstleistungen Zug 28 April 2015


Die Besteuerung der Digitalen Dienstleistungsindustrie(Taxation of the digital service industry)

Speaker: Peter Hongler
Lucerne 28 April 2015


Risk assessment and mitigation of tax exposure after the death of the decedent

Speakers: Sabine Herzog and Robert Desax
Breakfast Briefing
Zurich 21 April 2015


The Swiss Tax System in an International Legal Framework

Speaker: Peter Hongler
Valencia 18 April 2015


Exchange of Information - Recent Developments

Speaker: Peter Hongler
Valencia 18 April 2015



BEPS, Full-Day Course, LL.M. Programme "International Tax Law"

Speaker: Peter Hongler
Zurich 27 March 2015


An Introduction to Swiss VAT Law

Speaker: Peter Hongler
Neuchâtel 25 March 2015



Erben. Teilen. Streiten?(Succession. Division. Dispute?)

Speaker: Kinga M. Weiss
Zürcher Anwaltsverband – Örtliches Podium
Zurich 18 March 2015


National Interest Deduction and Linking Rules

Speaker: Peter Hongler
Neuchâtel 18 March 2015


Erben. Teilen. Streiten?(Succession. Division. Dispute?)

Speaker: Kinga M. Weiss
Zürcher Anwaltsverband – Örtliches Podium
Winterthur 17 March 2015



The Re-Definition of the PE Concept within the Digital Economy

Speakers: Peter Hongler and Pasquale Pistone
Paris 8 February 2015


Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

by Peter Hongler
co-authored by Pasquale Pistone
in: "IBFD Working Paper" 20 January 2015




La jurisprudence fiscale du Tribunal fédéral en 2013(Tax Law Decisions of the Swiss Federal Supreme Court in 2013)

co-authored by Thierry Obrist, Robert Danon, Jeanine de Vries, Daniel de Vries, Jéròme Burgisser, Per Prod'hom and Emily Meller
in: Robert Danon/Thierry Obrist (Editor[s]), "Recueil de jurisprudence neuchâteloise 2013 (RJN)"
Neuchâtel 2014, pp. 53–126



Exchange of Tax Information: A New World Order?

Speaker: Robert Desax
Zurich 18 November 2014


Wegweisende Gerichtsentscheide im Steuerrecht

Speaker: Robert Desax
Unternehmer Forum Schweiz
Bad Ragaz 23 October 2014


Steuerrecht 2013/2014(Tax Law 2013/2014)

by Robert Desax, Nina Keller and Kilian Perroulaz
in: Baker & McKenzie (Editor[s]), "Jahrbuch Entwicklungen im schweizerischen Wirtschaftsrecht"
Zurich 2014


Tax Transaction Guide Switzerland

by Per Prod'hom, Mario Kumschick and Robert Desax
in: Baker & McKenzie (Editor[s]), "EMEA Tax Transaction Guide 2014"
2014


Popular Vote on Lump Sum Taxation in Switzerland

by Robert Desax and Mario Kumschick
in: "Client Alert" 3 September 2014





Chapter 15: Switzerland

by Samuel Dürr
in: Haase (Editor[s]), "Taxation of International Partnerships"
1. Aufl., Amsterdam 2014 (http://www.ibfd.org/IBFD-Products/Taxation-International-Partnerships)


General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? (Swiss National Reporter), Conference hosted by the Institute for Austrian and International Tax Law

Speaker: Peter Hongler
Rust, Burgenland (Österreich) 4 July 2014





Succession planning for Russian clients in Switzerland

Speaker: Kinga M. Weiss
The 4th Annual Conference Russia & CIS Private Clients
Zurich 11 March 2014



Die Qualifikation von Betreuungs- und Pflegeleistungen durch Angehörige und ihre Bedeutung im Erbrecht(The qualification of care services by family members and their significance in the law of succession)

co-authored by Kinga M. Weiss and Domino Hofstetter
in: "AJP" March 2014



Die Abzugsfähigkeit von DoJ-Bussen für Schweizer Banken im Recht der direkten Bundessteuer und aus steuerharmonisierungsrechtlicher Sicht(The Deductability of Penalties for Swiss Banks under the DoJ-Program from a Direct Federal Income Tax and Tax Harmonisation Law Perspective.)

by Peter Hongler and Fabienne Limacher
in: "Jusletter" 10 February 2014





Recueil de cas pratiques en droit des affaires, droit commercial et droit fiscal(Collection of case studies in business law, commercial law and tax law)

by Thierry Obrist
Berne 2014


International pressure on its corporate tax system: Switzerland will keep its attractiveness through major tax policy changes

by Thierry Obrist
in: "Tax Notes International" 2014, pp. 813–817


Wealth structuring for Swiss residents

Speakers: Mario Kumschick and Robert Desax
Business Briefing
10 December 2013


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


Steuerpolitische Entwicklungen in der Schweiz

Speaker: Robert Desax
Breakfast Briefing
Zurich 19 November 2013


Einfluss der europäischen Erbrechtsverordnung auf internationale Erbfälle aus Schweizer Sicht (Impact of the European Succession Regulation on crop-boarder successions from Swiss perspective)

Speaker: Kinga M. Weiss
The 10th Zurich Annual Conference on International Trust and Inheritance Law Practise
Zurich 5 November 2013


Risiken von Steuerberatern

Speaker: Robert Desax
Unternehmer Forum Schweiz
Bad Ragaz 24 October 2013


Offshore structures under scrutiny of Swiss tax authorities

by Robert Desax, Mario Kumschick and Nina Keller
in: "Journal of International Taxation" 10/2013


Steuerrecht 2012/2013(Tax Law 2012/2013)

by Robert Desax, Michael Gusterer and Nina Keller
in: Baker & McKenzie (Editor[s]), "Jahrbuch Entwicklungen im schweizerischen Wirtschaftsrecht"
Zurich 2013


Tax Disputes in Switzerland

by Denis Berdoz, Hans Koch, Per Prod'hom and Robert Desax
in: Baker & McKenzie (Editor[s]), "Handbook Handling Tax Disputes in Europe "
2013


Transfer Pricing Switzerland

by Denis Berdoz, Hans Koch, Per Prod'hom and Robert Desax
in: Baker & McKenzie (Editor[s]), "Transfer Pricing Handbook"
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


US-Swiss tax dispute: A step in the right direction

by René Matteotti and Robert Desax
in: "STEP Journal" 19 July 2013




The Mobilitiy of Corporate Groups

Speakers: Martin Busenhart and Peter Hongler
Hochschule Luzern, Institut für Finanzdienstleistungen
Lucerne 11 June 2013



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



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




Highest Swiss court strikes down offshore finance branches

co-authored by Robert Desax and Mario Kumschick
in: "Journal of International Taxation" 4/2013



Tax Planning for Family Offices

Speakers: Robert Desax and Mario Kumschick
Business Briefing
Zurich 4 April 2013


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


Taxation of Hybrid Financial Instruments

Speaker: Peter Hongler
Neuchatel 18 March 2013






Vorsorgeauftrag und grenzüberschreitende Erbfälle zwischen der EU und der Schweiz(Living will and cross-border successions between EU and Switzerland)

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


Immobilienerwerb duch Ehegatten(Acquisition of real estate by spouses)

Speaker: Kinga M. Weiss
Zurich 26 January 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



Treatment of Trusts in Switzerland

Speaker: Kinga M. Weiss
NYSBA, International Section, Seasonal Meeting 2012
Lisbon 12 October 2012



Similar Cases, Different Outcomes – The Treatment of Cross-Border Alimony Payments in the Schempp Case of the ECJ and the S. Case of the Swiss Federal Supreme Court

by Peter Hongler
in: Lang/Pistone/Schuch/Staringer (Editor[s]), "Horizontal Tax Coordination"
Amsterdam 2012, pp. 323–330



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


Steuerrecht 2011/2012(Tax Law 2011/2012)

by Robert Desax, Michael Gusterer and Nina Keller
in: Baker & McKenzie (Editor[s]), "Jahrbuch Entwicklungen im schweizerischen Wirtschaftsrecht"
Zurich 2012


Tax Transaction Guide 2012: Chapter Switzerland

by Per Prod'hom, Robert Desax and Michael Gusterer
in: Baker & McKenzie (Editor[s]), "EMEA Tax Transaction Guide 2012"
2012


Effiziente Strukturierung von indirekten Immobilieninvestments im Ausland

Speakers: Theodor Härtsch and Robert Desax
Institut für Finanzdienstleistungen Zug 21 September 2012


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


Tax Rules in Non-Tax Agreements, National Report

co-authored by Peter Hongler
in: Lang et al. (Editor[s]), "Tax Rules in Non-Tax Agreements"
Amsterdam 2012, pp. 763–796



Lump Sum taxation still under pressure

by Robert Desax
in: "Journal of International Taxation" 7/2012



Tax survival kit

Speakers: Mark Livschitz and Robert Desax
Business Briefing Glockenhof
Zurich 21 June 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






Tax Treaty Arbitration

by Marcus Desax
in: "International Taxation"
Vol. 6/March 2012, New Delhi, India 2012, pp. 319–327


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



Arbitration under Tax Treaties

Speaker: Marcus Desax
Northern Region Chapter of International Fiscal Association – India Branch
New Delhi 11 February 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




Hybride Finanzierungsinstrumente im nationalen und internationalen Steuerrecht der Schweiz(Hybrid Financial Instruments in Domestic and International Tax Law)

by Peter Hongler
Zurich 2012 (Dissertation)


Schenkungs- und Erbschaftssteuerinitiative

Speaker: Robert Desax
Vaduz 13 December 2011





Taxation of cross-border investments between Switzerland and Israel

Speaker: Robert Desax
Academy & Finance Zurich and Geneva
Zurich/Geneva 29 November 2011


Steuerrechtliche Entwicklungen 2011/2012

Speakers: Hans Koch, Michael Gusterer and Robert Desax
Breakfast Meeting
22 November 2011



Nachfolgeregelung für Familienunternehmen(Business succession for family businesses)

Speakers: Kinga M. Weiss, Urs P. Gnos, Marco Strahm and Stephan Neidhardt
Erbrecht für Praktiker – Intensivseminar für Fortgeschrittene (Teil 1)
SIX ConventionPoint Zurich 4 November 2011




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


Deutschland und die Schweiz unterzeichnen Steuerabkommen – Was soll es bringen?

by Sonja Klein and Robert Desax



Steuerrecht 2010/2011(Tax Law 2010/2011)

by Robert Desax, Michael Gusterer and Miriam Kaufmann
in: Baker & McKenzie (Editor[s]), "Jahrbuch Entwicklungen im schweizerischen Wirtschaftsrecht"
Zurich 2011


Chapter Switzerland

by Per Prod'hom, Brice Thionnet, Roxana Leske and Robert Desax
in: Baker & McKenzie (Editor[s]), "EMEA Tax Transaction Guide 2011"
2011


Transfer Pricing in Switzerland

by Hans Koch and Robert Desax
in: Baker & McKenzie (Editor[s]), "Transfer Pricing Handbook"
2011



Proposed Swiss national estate and gift tax

by Robert Desax and Mario Kumschick


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




Tax Rules in Non-Tax Agreements (Swiss National Reporter), Conference hosted by the Institute for Austrian and International Tax Law

Speaker: Peter Hongler
Rust, Burgenland (Austria) 7 July 2011




Échange d'information en matière fiscale: La Position Suisse

Speaker: Robert Desax
Séminaire IFE Benelux
Luxembourg 8 June 2011




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





Hybride Finanzierungsinstrumente im Steuerrecht – wirtschaftliche Unterscheidung zwischen Eigen- und Fremdkapital und steuerliche Implikationen, Seminar im Spezialforschungbereich «International Tax Coordination»(Hybrid Financial Instruments – Economic Differentiation between Equity and Debt and Tax Implications, Seminar of the Special Research Program on International Tax Coordination)

Speaker: Peter Hongler
Wirtschaftsuniversität Wien
Vienna 28 January 2011



Employee Share Plans: Country Q&A Switzerland

co-authored by Tina Shih-Thurnheer and Ueli Sommer
in: "Employee Share Plans Handbook 2010/2011"
2011


Switzerland – Redomiciliations into Switzerland from a Swiss corporate and tax perspective

co-authored by Urs P. Gnos, Thomas Meister and Luc Defferrard
in: "Euromoney Yearbooks: International Mergers & Acquisitions Review"
Colchester 2011, pp. 184–188




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



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


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




Government Roundtable

Speaker: Marcus Desax
Co-chair panel discussion, Tax Planning Strategies US 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)


Cross Border Financing: The Basics and the new Landscape

by Thomas Meister
co-authored by Kevin M. Keyes, Stale R. Kristiansen, Kimberly S. Blanchard, Andreas Risi, Patrick Mears and Clemens P. Schindler
in: "Tax Planning Strategies US and Europe"
Copenhagen 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







European Holding Company Structures 2010 (Switzerland Chapter)

by Stephan Neidhardt
in: "Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings"
USA 2010


Massgeblichkeitsprinzip und neue Rechnungslegung, Die steuerliche Massgeblichkeit eines Abschlusses nach einem anerkannten Standard vor dem Hintergrund des neuen Rechnungslegungsrechts(The Authoritative Principle ("Massgeblichkeitsprinzip") and the New Accounting Act, Tax Accounting based on Internationally Accepted Standards in regard of the New Accounting Act)

co-authored by Madeleine Simonek and Peter Hongler
in: "IFF Forum für Steuerrecht" 2010, pp. 262 ff.


Investing in Switzerland

Speakers: Martin Busenhart and Marcus Desax
International Taxation Conference
Mumbai 5 December 2009


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

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




Hybride Finanzierungsinstrumente – ein Blick auf die Schweizer «Thin Cap-Rule», Doktorandenveranstaltung der Swiss Association of Tax Law Professors (SATLP)(Hybrid Financial Instruments – a Look at the Swiss Thin Cap Rule, Ph. D. Seminar of the Swiss Association of Tax Law Professors (SATLP))

Speaker: Peter Hongler
Institut für Steuerrecht, Universität Bern 17 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
Zurich Chamber of Commerce – Zürcher Handelskammer
Zurich November 2009


Haftung im Steuerrecht

Speaker: Thomas Meister
Treuhandkammer Seminar
Zurich November 2009


The Doom of Offshore Tax Planning: What threats do US reforms and OECD resolutions pose to global foreign direct investment?

Speaker: Stephan Neidhardt
WSG panel discussion
Costa Rica November 2009


Your Company in Switzerland or Europe

Speaker: Stephan Neidhardt
Presentations and panel discussions in Latin America
Bógota/Medellin/Santiago de Chile/Buenos Air November 2009


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


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

Speaker: Marcus Desax
Congress International Fiscal Association
Vancouver August 2009



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


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


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)



Switzerland: Developments in Switzerland's Double Tax Treaty network

by Armin Marti, Robert Desax and Luca Christen
in: "Tax Planning International" 12/2009, pp. 32 et seq.


Tax Planning in M&A Transactions - Loopholes & Pitfalls

Speaker: Thomas Meister
ACC M&A Seminar
Zurich April 2009




Besteuerung kollektiver Kapitalanlagen und ihrer Anleger (2. Teil)(Taxation of collective capital investments and taxation of investors in collective capital investments (Part Two))

co-authored by Maurus Winzap and Stefan Oesterhelt
in: "IFF Forum für Steuerrecht (FStR)" 1/2009


Besteuerung kollektiver Kapitalanlagen und ihrer Anleger (3. Teil)(Taxation of collective capital investments and taxation of investors in collective capital investments (Part Three))

co-authored by Maurus Winzap and Stefan Oesterhelt
in: "IFF Forum für Steuerrecht (FStR)" 2/2009


President's Page

by Marcus Desax
in: "2009 Yearbook International Fiscal Association"
Rotterdam 2009





Structured Finance and Securitisation 2009/10: Switzerland

co-authored by Thomas Meister
in: "A multi-jurisdictional guide to structured finance and securitisation"
2009



Die Vermeidung von Ausscheidungsverlusten

Speaker: Samuel Dürr
ASEFID Seminar
Berne November 2008


Cross-Border Relocation of Companies – Switzerland

Speaker: Stephan Neidhardt
IBA Tax Committee
Buenos Aires October 2008


Tax Planning with Derivatives in Switzerland

Speaker: Stephan Neidhardt
ITSG (International Tax Services Group)
Milan October 2008



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


Die Vermeidung von Ausscheidungsverlusten

Speakers: Samuel Dürr and Michael Leiser (Swisscom AG)
bewest Seminar
Berne 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


Haftung im Steuerrecht

Speakers: Thomas Meister
Treuhandkammer Seminar
Zurich June 2008


Unternehmenssteuerreform II – Lohn oder Dividende?(Unternehmenssteuerreform II – Lohn oder Dividende?)

co-authored by Walo Stählin and Silvia B. Meier
in: "Ernst & Young Entrepreneur News" 6/2008, pp. 2 ff.


Business Location Switzerland – Fiscal Challenges and Opportunities

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


Cross-Border Mergers and Reorganizations

Speaker: Thomas Meister
IFA Swiss-Italian Branch Meeting
Stresa May 2008


Unternehmenssteuerreform II: Lohn versus Dividende Schreiten die AHV-Behörden zu einer Korrektur des massgebenden Lohnes?(Corporate tax reform II: wages versus dividends Are the people in charge of AHV going to change the wage on which their calculations are based?)

co-authored by Christina Siffert and Silvia B. Meier
in: "Ernst & Young Tax News" 5/2008, p. 6



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


Haftungstatbestände im Schweizerischen Steuerrecht(Tax Liability in Switzerland)

by Thomas Meister
in: "Steuerrecht 2008 – best of zsis"
Zurich 2008


Quellensteuern bei hypothekarisch gesicherten Kreditverträgen(Withholding tax in respect of credit agreements secured by mortgages)

co-authored by Maurus Winzap and Stefan Oesterhelt
in: "IFF Forum für Steuerrecht (FStR)" 1/2008



Besteuerung kollektiver Kapitalanlagen und ihrer Anleger (1. Teil)(Taxation of collective capital investments and taxation of investors in incollective capital investments (Part One))

co-authored by Maurus Winzap and Stefan Oesterhelt
in: "IFF Forum für Steuerrecht (FStR)" 4/2008


Swiss real estate ownership – Principles of taxation

co-authored by Samuel Dürr and Michael Leiser (Swisscom AG)
in: "Tax Planning International, Indirect Taxes"
Arlington, USA 2008, pp. 11 ff.


President's Page

by Marcus Desax
in: "2008 Yearbook International Fiscal Association"
Rotterdam 2008



An overview of securitisation in Switzerland

co-authored by Thomas Meister, Johannes A. Bürgi and Evan Spangler
in: "Euromoney Yearbooks: Global Securitisation Review 2008/2009"
2008


Cross-Border Reorganizations

Speaker: Thomas Meister
OREF Seminar
Fribourg 2008


Konzernfinanzierungstätigkeiten in der Schweiz – Fakten und Steuern(Group Financing Activities in Switzerland – Facts and Taxes)

co-authored by Peter Spori
in: "IFF Forum für Steuerrecht (FStR)" 2008, pp. 249 ff.






Structured Finance

Speaker: Thomas Meister
ISIS Seminar
Lausanne November 2007


The Swiss Tax System

Speaker: Stephan Neidhardt
ITSG (International Tax Services Group)
Toronto November 2007


Negotiating the Trade-Off – Conflicting Tax Interests

Speaker: Thomas Meister
IBA Tax Committee Panel
Singapore October 2007



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


Transfer of Tax Liability – Pitfalls

Speaker: Thomas Meister
ISIS Seminar
Lugano 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



Ensuring Treaty Eligibility: Navigating «Limitation on Benefits» and similar Anti-Shopping-Provisions

Speaker: Stephan Neidhardt
ABA Tax Section Meeting
Washington DC May 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 Page

by Marcus Desax
in: "2007 Yearbook International Fiscal Association"
2007





Taxpayer Status in the Course of Dispute Settlement under WTO Law

by Robert Desax
in: "The Relevance of WTO Law for Tax Matters"
Vienna 2006, pp. p. 515 et seq.




President's Address at Opening Session at IFA Congress

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


Address to Luncheon of Governments' Representatives

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


What Tax Payers Need To Know About Swiss Holding Companies

by Stephan Neidhardt
in: "Tax Notes International" 17 July 2006, p. 225



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


Bericht in Sachen Mehrwertsteuerreform zu Handen des Chefs EFD vom 12. Mai 2006(Report on Matters of Value-added Tax Reform to the Head of the Federal Finance Department of 12 May 2006)

by Peter Spori
2006




Kontroverse um US-Nachlasssteuerpflicht(Dispute about US Inheritance Tax Obligations)

co-authored by Stephan Neidhardt
in: "Neue Zürcher Zeitung (NZZ)" 27 February 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


President's Page

by Marcus Desax
in: "2006 Yearbook International Fiscal Association"
2006




Kommentar zu Art. 4, 10 und 11 des Stempelsteuergesetzes(Commentary to Art. 4, 10 and 11 of the Stamp Duty Act)

by Thomas Meister
in: "Kommentar Stempelabgaben"
Zurich/Basel/Geneva 2006



Dreiecksfusion – einige zivil- und steuerrechtliche Fragen(Three-party Mergers – Some Civil and Tax Law Issues)

co-authored by Peter Spori and Urs Bertschinger
in: "Festschrift Peter Böckli"
2006


Kommentar zu Art. 34–37 Stempelsteuergesetz(Commentary to Art. 34–37 stamp duty act)

co-authored by Stephan Neidhardt
Zurich 2006



Withholding Tax-Free Repatriation of Swiss Source Dividends to E.U. Corporate Shareholders

by Martin Busenhart
in: "Tax Planning International Review" 8/2005 Vol. 32




Patronale Vorsorgebeiträge bei der Einkommens- und Quellensteuer(Income and Source Taxation of Employee Pension Scheme Contributions)

by Thomas Meister
in: "IFF Forum für Steuerrecht" 1/2005




Unternehmensnachfolge als existentielle Herausforderung(Corporate succession as existential challenge)

co-authored by Stephan Neidhardt
in: "Hitz & Partner, Corporate Finance"
Zurich 2005


La territorialité de l'impôt(Territoriality of tax)

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


E.U. Savings Directive almost stalled by Switzerland's Demands

by Stephan Neidhardt
in: "The European Lawyer" June 2004, p. 11


Tax-Free Intra-Group Transfers of Qualifying Participations

by Martin Busenhart
in: "Tax Planning International Review" 3/2004 Vol. 31




Locating and Managing the Global Business

by Martin Busenhart
in: "IBA Section of Business Law, Taxes Committee Newsletter" 2/2004 Vol. 10



Kommentar zu Art. 15 des Verrechnungssteuergesetzes(Commentary to Art. 15 of the Withholding Tax Act)

by Thomas Meister
in: "Kommentar zum Schweizerischen Steuerrecht, Bundesgesetz über die Verrechnungssteuer (VStG)"
Basel 2004



Holding Controlled by Heirs and Indirect Partial Liquidation

by Demian Stauber
in: "British-Swiss Chamber of Commerce, Legal and Tax News" 7/2004


Fusionsgesetz: Kongruenzen und Inkongruenzen zwischen Zivil- und Steuerrecht(The Merger Law: Consistencies and Inconsistencies between Civil and Tax Law)

co-authored by Peter Spori and Martin Moser
in: "Zeitschrift des Bernischen Juristenvereins (ZBJV)" 140/2004, pp. 301–376


Auf zu neuen Ufern, Lex Dossier: Steuerrecht-Mitarbeiteroptionen(On new grounds, Lex Dossier: Tax Law-Employee-Options)

by Stephan Neidhardt
in: "Handelszeitung" 29 January 2003



Abzugsfähigkeit von Steuern bei juristischen Personen(Deduction of Corporate Income Taxes)

co-authored by Maurus Winzap and Thomas Meister
in: "IFF Forum für Steuerrecht (FStR)" 1/2003


Besteuerung von Mitarbeiteraktien und -optionen(Taxation of Employee stock and Stock Options)

co-authored by Thomas Meister
in: "IFF Forum für Steuerrecht (FStR)" 1/2003


Gewerbsmässiger Weinhandel(Professional Winedealer)

co-authored by Stephan Neidhardt and Dr. Markus Oehrli
in: "Der Schweizer Treuhänder" 2003, p. 187 (Band III)



Stamp Tax-Exempt Merger-Equivalent Transactions

by Martin Busenhart
in: "Tax Planning Review International" 9/2002 Vol. 29


Swiss tax treatment of Own Shares

by Martin Busenhart
in: "Tax Planning Review International" 9/2002 Vol. 29



Optionen und Futures(Options and Futures)

co-authored by Thomas Meister
in: "Die Besteuerung in der Schweiz"
Zurich 2002


Fusionen und Quasifusionen im Recht der direkten Steuern(Mergers and Quasi-mergers under the Law of Direct Taxes )

co-authored by Peter Spori
in: "ASA Bulletin" Vol. 71, p. 689


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


Verrechnungssteuer bei Provisionszahlungen(Swiss withholding taxes on commission payments)

by Thomas Meister
in: "IFF Forum für Steuerrecht (FStR)" 1/2001


Mechanismus der Anpassungsfristen im Steuerharmonisierungsrecht(Deadlines for Tax Harmonization)

by Thomas Meister
in: "IFF Forum für Steuerrecht (FStR)" 2001, pp. 79 ff.


Gewerbsmässiger Wertschriftenhandel – wie weiter?(Professional Securities Dealers – What's Next?)

by Thomas Meister
in: "IFF Forum für Steuerrecht (FStR)" 2/2001


Kapitaleinlage und Kapitalgewinne bei Vorratsaktien(Capital Contributions or Capital Gains on the Disposition of Treasure Stock)

by Thomas Meister
in: "IFF Forum für Steuerrecht (FStR)" 2/2001


Hybride Finanzierungsinstrumente und -vehikel im grenzüberschreitenden Verhältnis(Hybrid Financial Instruments and Entities in Cross-Border Transactions)

by Thomas Meister
in: "Archiv für Schweizerisches Abgaberecht (ASA)" 3/2001


International Tax and Investment Service – Switzerland

co-authored by Maurus Winzap
in: "Tolley's International Series; International Tax and Investment Service"
8, London 2001


Mechanismus der Anpassungsfristen im Steuerharmonisierungsrecht(Deadlines for Tax Harmonization)

by Thomas Meister
in: "IFF Forum für Steuerrecht (FStR)" 1/2001


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

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


Ökologische Steuerreform – Rechtliche Grundlagen

co-authored by Reto Jacobs and Klaus A. Vallender
Bern/Stuttgart/Wien 2000


Tax Treatment of Hybrid Financial Instruments in Cross-Border Transactions (Swiss National Report for the 2000 IFA Congress in Munich)

by Thomas Meister
in: "IFA Cahiers 2000"
2000


Privatisierungen aus steuerrechtlicher Sicht(Privatisation of public utilities – tax implications)

by Samuel Dürr
in: "Der Schweizer Treuhänder" 2000, pp. 237 ff.


Cross-Border Effects of Restructuring

by Peter Spori
in: "IFA-Seminar 2000" 2000, p. 58 (Vol. 25d)


Advance Rulings

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


Betriebsstätten im Internet(Permanent establishments in e-commerce)

co-authored by Samuel Dürr and Dr. Gabriel Rumo
in: "Der Schweizer Treuhänder" 1999, p. 395


Differenzierte Massgeblichkeit bei «getreuer Darstellung»(Distinguishing Relevant Factors in «True and Fair View» Presentation)

by Peter Spori
in: "ASA Bulletin" Vol. 69, p. 105


Strategien und Grundsätze einer ökologischen Steuerreform(Principles of an Ecological Fiscal Reform)

co-authored by Reto Jacobs and Klaus A. Vallender
in: Elke Staehelin-Witt/Hansjörg Blöchlinger (Editor[s]), "Ökologisch orientierte Steuerreform"
Berne/Stuttgart/Vienna 1997, pp. 201–227



Principles of an Ecological Fiscal Reform

co-authored by Reto Jacobs and Klaus A. Vallender
in: Claude Jeanrenaud (Editor[s]), "Environmental Policy between Regulation and Market"
Basel/Boston/Berlin 1997, pp. 105–130


Firmenübernahmen – steuerrechtliche Probleme(Takeovers – Tax Problems)

Speaker: Marcus Desax
St. Gallen May 1996


Die Private Holdinggesellschaft bietet durchaus steuerliche Vorteile(The private holding company offers tax advantages)

by Martin Busenhart
in: "Finanz und Wirtschaft" 40/1995


Rechtsmittelsystem der Steuerharmonisierung(Legal Remedies Under The Tax Harmonization Provisions)

by Thomas Meister
in: "Der Rechtsschutz nach StHG und DBG"
Berne/Stuttgart/Vienna 1995


Schiedsgerichtsbarkeit und Mehrwertsteuer(Arbitration and Value-Added Tax)

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


Die Unternehmensgruppe in der Mehrwertsteuer(The Business Group in the Context of the Value-Added Tax)

by Peter Spori
in: "ASA Bulletin" Vol. 63, p. 479


Übersicht über Steuerfragen im Zusammenhang mit Joint Ventures(Overview of Tax Questions in Connection with Joint Ventures)

co-authored by Peter Spori
in: "Kooperations- und Joint-Venture-Verträge"
Berne 1994, p. 163


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
Zurich 26 January 1993


Gedanken zur horizontalen und vertikalen Steuerharmonisierung(thoughts on tax harmonization)

by Thomas Meister
in: "Schweizer Treuhänder" 1993, pp. 297 ff.



Die Umstrukturierung von Unternehmen nach neuem Bundessteuerrecht(The Restructuring of Businesses under the New Federal Tax Law)

by Peter Spori
in: "Das neue Bundesrecht über die direkten Steuern"
1993, p. 285



New Stamp Tax Law – What it Means to Business

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


Steuerrechtliche Aspekte des Leasing von Investitionsgütern(Tax Law Aspects of the Leasing of Investment Property)

by Peter Spori
in: "Neue Vertragsformen der Wirtschaft: Leasing, Factoring, Franchising"
1992, p. 239



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


Einkommenssteuerliche Aspekte privater Portfolio-Anlagen(Income Tax Aspects of Private Portfolio Investments)

by Peter Spori
in: "ASA Bulletin" Vol. 59, p. 345




Several articles as Swiss country reporter

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



Steueraspekte güterrechtlicher Gestaltungen(Tax Planning Issues in Property Law)

by Peter Spori
in: "Steuer Revue" 1988, p. 387


Steuerrechtliche Probleme bei der Unternehmensnachfolge(Tax Issues in Business Succession Planning)

by Peter Spori
in: "Jahresbericht 1987 der Schutzorganisation"
1987


IFA-Landesbericht 1986 über Transfer von Wirtschaftsgütern in eine und aus einer Steuerhoheit(IFA-Country Report 1986 on the Transfer of Business Property to and from a Tax Authority)

co-authored by Peter Spori
1986 (Cahier LXXIa)


Missbräuchliche Inanspruchnahme von Doppelbesteuerungsabkommen(Misuse of double Taxation Conventions)

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