In recent years, Switzerland has confirmed its commitment to internationally-recognised standards of taxation and the global fight against tax fraud and tax evasion with a view to safeguarding the integrity and reputation of the country while remaining an attractive business location. Rolf Wüthrich of burckhardt explains this process.
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The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations
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