Lawyers and bankers in Switzerland are warning of a UK-style exodus of the wealthy ahead of a referendum on a 50% inheritance tax for the super-rich. The Alpine nation is
The Pillar Two Model Rules (also referred to as the “Global Anti-Base Erosion Model Rules” or “GloBE Rules”), released on 20 December 2021, are part of the Two-Pillar Solution to
The EFTA Surveillance Authority (ESA) has closed its investigations into the tax ruling practices of Iceland, Liechtenstein, and Norway, without finding any evidence of state aid infringements. ESA said that
Experts speaking at the UN’s Economic and Social Council’s annual Special Meeting on International Cooperation in Tax Matters concluded that the international community must do more to tackle tax base
On April 1, 2021, the Inland Revenue Authority of Singapore issued a summary of an advance ruling concerning franchise income earned by a Singaporean company from licensing intellectual property rights.
On August 26, 2020, the Swiss Federal Council ratified a new double taxation agreement (DTA) with Bahrain and a Protocol to revise its DTA with Kuwait. The Federal Council said
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