Special issue IFA 2015 in Basel
Editorial
Editorial
René Matteotti
René Matteotti
Tax incentives on research and development (R&D)
Rationale, design and effectiveness of R&D tax measures
Peter Schwarz
Peter Schwarz
Switzerland's innovation policy from a tax perspective
Armin Marti
Armin Marti
Benjamin Koch
Benjamin Koch
The OECD's Modified Nexus Approach for Patent Boxes – Is BEPS leading towards coherence or distortion in taxing income from intellectual property?
René Matteotti
René Matteotti
Philipp Roth
Philipp Roth
Means to combat aggressive tax planning and their consequences
BEPS and the sovereignty of nations
Alex Postma
Alex Postma
Jonathan Schwarz
Jonathan Schwarz
Counting the costs of transparency compliance
Stephan Kuhn
Stephan Kuhn
The substance-based approach in tax law – «A» Swiss perspective in the context of «BEPS»
Peter Brülisauer00
Peter Brülisauer00
The application of the Swiss GAAR in a treaty context - the Pre- and Post-BEPS World
Peter Hongler
Peter Hongler
Maurus Winzap
Maurus Winzap
Practical protection of taxpayers' fundamental rights
Taxpayers' rights in the international exchange of information procedure: where is the right balance?
Madeleine Simonek
Madeleine Simonek
Bilateral investment protection treaties - hidden fount of taxpayer protection
Marcus Desax
Marcus Desax
Timing issues in the application of tax treaties
Timing issues in the application of double tax treaties
Martin Schenk
Martin Schenk
Stefan Oesterhelt
Stefan Oesterhelt
Retroactivity in the exchange of information on demand
Pietro Sansonetti
Pietro Sansonetti
Cross-border mergers and acquisitons
Swiss tax aspects of cross-border merger transactions
Susanne Schreiber
Susanne Schreiber
Simon Juon
Simon Juon
Tax treatment of acquisition financing in Switzerland
Pascal Hinny
Pascal Hinny
Swiss withholding tax aspects of financing
Jean-Blaise Eckert
Jean-Blaise Eckert
Floran Ponce
Floran Ponce
Wealth and tax management
Taxation of global families
Urs Landolf
Urs Landolf
Marcel Widrig
Marcel Widrig
Clash of tax credit method and partial income method – recent developments in Swiss tax credit law
Martin Kocher
Martin Kocher
Cross-border 2nd pillar contributions and benefits from the Swiss perspective
Peter Lang
Peter Lang
Sirgit Meier
Sirgit Meier
Cross-border supply of services and VAT/GST
B2C or B2B? That is not the question! A look at Article 8 par. 2 let. a of the Swiss Value Added Tax Code
Ralf Imstepf
Ralf Imstepf
Michael Beusch
Michael Beusch