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A decade later…the protocol of amendment to the double taxation agreement between Switzerland and the United States is finally entering into force
The protocol of amendment to the double taxation agreement between Switzerland and the United States is finally entering into force.
Place of taxation of brokerage commissions
The new version of Article 21 the Cantonal and Communal Income Tax Harmonisation Act (CCITHA) will enter into force on 1 January 2019.
Modernisation of Swiss inheritance law: greater freedom for the testator
The Federal Council adopts message addressed to Parliament with the aim of adapting inheritance law to the evolution of society.
The Corrections: taxpayers required to address errors in offshore tax reporting by 30 September 2018 or face stringent new penalties
HMRC now have a nuclear legislative weapon against offshore non-compliance, in the form of the ‘requirement to correct’ (RTC) legislation.
EU Succession Regulation: Welcome to a brave new world
Today marks an historic day in the challenging world of cross-border succession as new EU rules on succession come into force.