Newsletter – February 2017: 30-day Notification Period for Intercompany Dividends Eased – Assessment of Repayment Claims Relating to Withholding Taxes Paid and Default Interests Paid is Necessary
30-day notification period for intercompany dividends eased – assessment of repayment claims relating to withholding taxes paid and default interests paid is necessary
Regularization of undisclosed assets in Switzerland and South Africa – Transparency on the horizon
Urs Feller, Danielle Wenger and Marcel Frey give an overview of the developments and the legal situation with regard to the regularization of undisclosed assets in Switzerland and South Africa. Recently, the two countries concluded an agreement on the exchange of tax information on the basis of the Common Reporting Standard. The impact of this agreement is analyzed. This article was co-authored with colleagues from South Africa.
Litigation & Alternative Dispute Resolution 2016 Annual Review – Switzerland
Urs Feller discusses current trends and challenges in state court litigation and international arbitration proceedings as well as methods of proactive management of contractual disputes.
Getting ready for Automatic Exchange of Information
Ralph Butz and Michaela Kappeler discuss the legal framework regarding the introduction of the Automatic Exchange of Information in Switzerland as well as potential implementation issues.
Restructuring Merger with minority Shareholders
Dr. Roland Böhi explains the tax implications of a restructuring merger between sister companies in a situation where minority shareholders now hold shares in the merged company in exchange for restructuring measures.