Tax Partner

Monika Bieri and Caterina Colling Russo of Tax Partner discuss a Swiss court ruling concerning the use of multi-year margin averaging in transfer pricing adjustments and suggest several steps that could help ensure compliance

Silvan Guler and Thomas Zellweger of Tax Partner summarise Swiss collective investment schemes and their taxation, and assess the country’s appeal as an investment fund location after the introduction of limited qualified investor funds

Monika Bieri and Daniel Schönenberger of Tax Partner AG analyse a recent Federal Administrative Court case and its implications for current transfer pricing practice in Switzerland