In the wake of the revolution of the digital economy, Swiss and international tax law are preparing their update, also called BEPS 2.0. Following the unprecedented international agreement reached between 136 jurisdictions in October 2021, with new rules to come into force in 2023, it is fundamental to understand the context and content of this tax revolution. This article is in two parts. The first part, published here, provides the context, and then outlines the first pillar before describing the impact of the latter on Swiss tax law. The second part will outline the second pillar and its impact on Swiss tax law. This article does not intend to comment on the project but rather to give the readers a good understanding of the changes in perspective both in international and Swiss tax law.
Entgegen der These von Andrea Opel können Stiftungen, je nach den Umständen des Einzelfalles, auch Schenkungen ausrichten, da ihre Leistungen durchaus auf Freiwilligkeit beruhen können.