February 2019
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Sponsored by Deloitte SwitzerlandSwitzerland's Tax Reform and AHV Financing Bill (TRAF, formerly known as Swiss Tax Reform 17 and Swiss Corporate Tax Reform III) will officially be subject to a referendum, as a largely left wing alliance made up of junior green and socialist parties has secured more than 50,000 signatures against the proposed law. The public vote is now scheduled for May 19 2019. -
Sponsored by NeraThis article describes the challenges that the digital transformation of the economy poses for transfer pricing. In the next article of the series, it will show how these interdependencies can be translated into new transfer pricing models.
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Sponsored by Fenech & Fenech AdvocatesMalta's Commissioner for Revenue (CfR) released its guidelines on the income tax treatment of transactions or arrangements involving distributed ledger technology (DLT) assets in November 2018, providing a framework to assess the tax obligations of individuals who hold cryptoassets as an investment. What does it mean, and what could have been addressed?
