PRAGER DREIFUSS AG Your law firm in Zurich - Berne - Brussels

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Amended protocol of double taxation agreement between Switzerland and USA

On 20 September 2019, Switzerland and the USA ratified the protocol of amendment of their double taxation treaty. The implemented protocol is intended to mark "a milestone" in the cross-border tax relationship between the two countries and permits now the…

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The Restructuring Review 2019: Switzerland

Daniel Hayek and Mark Meili published the Swiss chapter in the latest edition of The Restructuring Review. In this chapter, the authors give an overview of the distinctive features of Swiss restructuring laws.

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Tax Newsletter September 2019 – IFA country report 2019: Analysis of Swiss interest deductibility restrictions from the perspective of BEPS Action 4

As part of the IFA Congress 2019 held in London, the authors discuss BEPS Action 4 (interest deductibility) and its implementation in Switzerland. Interest limitation rules, as the ones proposed in BEPS Action 4 or ruled in the ATAD of the European…

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