Switzerland Tax News
Treaty between France and Switzerland – French Supreme Administrative Court holds Swiss resident taxable in France on payments for services performed in France but paid via UK company
11 August 2008
Treaty between Switzerland and Colombia submitted for approval
27 July 2008
Treaty between Switzerland and South Africa – details
27 July 2008
Comments on draft contents of 2008 update to Model Tax Convention published
27 July 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
21 June 2008
Treaty between Switzerland and Turkey signed
21 June 2008
Corporate Tax Reform II approved
16 March 2008
UK-Switzerland income tax treaty: memoranda of understanding
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
Lowest corporate tax rates available in canton of Appenzell Ausserrhoden
3 December 2007
Treaty between Switzerland and Colombia signed
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
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
24 March 2007