Swiss Corporate Tax Reform III
Switzerland will replace its privileged tax regimes by new attractive and internationally accepted tax measures04/08/2016
Walter H Boss, of-counsel of Bratschi Wiederkehr & Buob, practises domestic and international law and corporate law and has advised numerous Swiss and foreign clients with respect to corporate restructurings, mergers and acquisitions and new ventures.
Walter H Boss graduated from the University of Berne and New York University School of Law (LLM, tax). He was legal counsel to the Federal Tax Administration, international department, and a delegate to the OECD Committee on Fiscal Affairs. He was also a partner of Ernst & Young's international services offices in New York and later at a large Zurich firm before joining Bratschi Wiederkehr & Buob. He was a senior correspondent of Tax Notes International and is a regular contributor to Tax Management International Forum as well as co-author of a commentary on the US-Swiss tax treaty, contributor to the commentary on Swiss International Tax Law and a co-author of a commentary on Swiss corporate law.
Walter H Boss is a member of the Swiss and Zurich Bar Associations, the International Bar Association, the American Bar Association, the International Fiscal Association and a member of the Tax Chapter Board of the Swiss-American Chamber of Commerce.
Taxation in Switzerland of a Guernsey partnership
The present article focuses on the taxation in Switzerland of a partnership incorporated under the laws of Guernsey in the hands of a general partner who is an individual resident in Switzerland (Geneva). The Swiss Supreme Court (Swiss Federal Tribunal) has dealt with this issue in a recent...
01/09/2014
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