Register to our US Tax Reform event in Geneva - March 2018

US Tax Reform_Blog

US tax reform includes significant modifications to both domestic and international provisions of the US Tax Code in scale and scope that there has not been in many decades.What should companies and their parent organisations know?

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Posted on 13/02/2018 | 0 Comments

Global Employer Services Roundtables on Today’s Hot Topics in Global Mobility

Global Employer Services Roundtables on Todays Hot Topics in Global Mobility

Register to one of Deloitte's upcoming roundtables to discuss Hot Topics in Global Mobility taking place on:

  • Thursday, 15 March 2018 in Zurich
  • Tuesday, 20 March 2018 in Geneva
  • Wednesday, 21 March 2018 in Basel

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Posted on 13/02/2018 | 0 Comments

Upcoming webcasts for Tax Executives: Take the lead

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Anticipating tomorrow's complex issues and new strategies is a challenge. Take the lead with Dbriefs for tax Executives—live webcasts that give you valuable insights on important developments affecting your business. We will host two webcasts to discuss the following topics:

  • ASC 606 and transfer pricing: The devil is in the details
  • Trends in global provision preparation: Time to raise your game?

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Posted on 7/02/2018 | 0 Comments

What can crowdsourced data tell us about business’s traveller experience?

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While the number of cross-border business travellers is rising, awareness of compliance issues isn’t catching up. The crowdsourced research highlighted that 51% of business travellers had no awareness of any compliance issues relating to their trips or had even completed pre-travel assessments.

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Posted on 5/02/2018 | 0 Comments

Supplies of pharmaceutical products: Can rebates granted to a party who was not in the initial supply chain reduce the taxable amount for VAT purposes?

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The Court of Justice of the European Union (CJEU) issued a decision on 20 December 2017 (Boehringer Ingelheim Pharma GmbH & Co. KG (C-462/16)) concluding that statutory rebates granted by pharmaceutical companies to private health insurers should not be treated differently than rebates granted to public health insurance funds for purposes of whether the rebates should reduce the VAT taxable amount of the related supplies.

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Posted on 26/01/2018 | 0 Comments

Qualified intermediary (QI) compliance: If you think the periodic review is all you need, think again.

Qualified intermediary (QI) compliance If you think the periodic review is all you need  think again

2018 is likely to be a busy year for the responsible officers (ROs) of many QIs that have chosen tax year 2017 as the year of their first QI periodic review. However, is the periodic review alone sufficient to provide the RO with the comfort to make the compliance certification?

In this article, which is the second in a five-part series, we share insights on what the periodic review entails, including aspects of the RO certification that are not fully covered by the periodic review and that the RO needs to address in advance of the certification deadline.

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Posted on 22/01/2018 | 0 Comments

Register to our US Tax Reform event - January 2018

US Tax Reform event_Blog

US tax reform includes significant modifications to both domestic and international provisions of the US Tax Code in scale and scope that there has not been in many decades.What should companies and their parent organisations know?

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Posted on 22/01/2018 | 0 Comments

Did you forget about QI and FATCA during the holidays? Here’s a summary of the final US tax changes of 2017

Did you forget about QI and FATCA during the holidays Here’s a summary of the final US tax changes of 2017

In what seems an annual occurrence, the end of the calendar year again delivered new publications and changes in the US tax field. The biggest one by far being the “Tax Cuts and Jobs Act” but there have been more holiday gifts for non-US financial institutions.

This blog addresses recent Foreign Account Tax Compliance Act (FATCA) and qualified intermediary (QI) updates issued by the US tax authorities.

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Posted on 17/01/2018 | 0 Comments

New notification requirements for Swiss employers with job vacancies

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Ever since the Swiss electorate voted to accept the Mass Immigration Initiative in 2014, the Swiss government has been struggling to enact rules that satisfy the will of the Swiss people while not violating the European agreement on free movement of people. The Swiss Parliament has now agreed on a light implementation of the initiative by requiring employers to favor candidates who are either Swiss nationals or European Union (EU) nationals already residing in Switzerland and holding a valid work and residence permit, over non-residents. To ensure compliance, the authorities have introduced an obligation for Swiss employers to publish job vacancies exclusively with regional job centres (hereafter, RAVs) for a specific period of time for professions suffering from a high unemployment rate.

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Posted on 16/01/2018 | 0 Comments

Swiss Corporate Tax Reform 17 (STR 17): Swiss Federal Government provides an update on the timeline

CT_20181101_Blog_Swiss Corporate Tax Reform 17(STR 17) Update on the timeline.banner

The Swiss Finance Minister on 10 January 2018 provided an update on the timeline for the implementation of STR 17. The tax reform remains a top and urgent priority for the Swiss Federal Government. A quick and business friendly implementation of STR 17 will provide Switzerland with good cards to remain a major player in international tax competition. Under the envisaged timeline the first measures of STR 17 could come into effect at the start of 2019, with the main part of the reform coming into effect by 2020.

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Posted on 11/01/2018 | 0 Comments

Extensions to CbC report filing and notification deadlines

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Several countries that originally specified a 31 December 2017 deadline for filing the first country-by-country (CbC) reports and/or notification forms have announced extensions to that deadline.

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Posted on 4/01/2018 | 0 Comments