{"id":587,"date":"2022-01-11T08:58:16","date_gmt":"2022-01-11T07:58:16","guid":{"rendered":"https:\/\/nfitax.dev.hayloft-it.ch\/publications\/"},"modified":"2022-01-19T15:07:02","modified_gmt":"2022-01-19T14:07:02","slug":"publications","status":"publish","type":"page","link":"https:\/\/www.nfitax.com\/en\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"\n
\"\"
\n
<\/div>\n<\/div><\/div>\n\n

Publications<\/h1>\n
\n
\n
\n
\n \n
\n
Transfer stamp tax for single investor funds<\/h5>\n

Principle: Fund is exempt investor Domestic and foreign investment funds are generally considered exempt investors for the purposes of the (…)<\/p>\n <\/div>\n <\/a>\n <\/div>\n

\n \n
\n
Liechtenstein financing structures in the new interest rate landscape<\/h5>\n

The Liechtenstein tax administration has published the interest rates applicable to advances or loans to related parties for the 2023 (…)<\/p>\n <\/div>\n <\/a>\n <\/div>\n

\n \n
\n
Tax-recognized interest rates for the year 2023<\/h5>\n

The Federal Tax Administration has published the interest rates applicable for the calendar year 2023 for advances or loans between (…)<\/p>\n <\/div>\n <\/a>\n <\/div>\n

\n \n
\n
ATAD III: Preventing the use of EU-related shell companies<\/h5>\n

ATAD III \u2013 EU Unshell Initiative On December 22, 2021, the EU Commission published a proposal for a directive to (…)<\/p>\n <\/div>\n <\/a>\n <\/div>\n

\n \n
\n
Transfer stamp tax: Intermediation in Private Equity<\/h5>\n

The transfer stamp tax on securities transactions The transfer stamp tax is levied on the purchase and sale of domestic (…)<\/p>\n <\/div>\n <\/a>\n <\/div>\n

\n \n
\n
SFTA Practice Note: Limitation periods for the refund of withholding tax<\/h5>\n

On 13 September 2022, the Swiss Federal Tax Administration (SFTA) published the applicable limitation periods for the assertion of a (…)<\/p>\n <\/div>\n <\/a>\n <\/div>\n

\n \n
\n
Vicarious liquidation \u2013 Swiss withholding tax<\/h5>\n

Court decision on the so-called vicarious liquidation in international relations In a much-noticed decision (BVGE A-4347\/2019), the Federal Administrative Court (…)<\/p>\n <\/div>\n <\/a>\n <\/div>\n

\n \n
\n
Implementation of minimum taxation in Switzerland<\/h5>\n

Consultation on implementation opened On 11 March 2022, the Federal Council decided to implement the OECD\/G20 project on the taxation (…)<\/p>\n <\/div>\n <\/a>\n <\/div>\n

\n \n
\n
Tax risks on royalty payments from Germany<\/h5>\n

Royalty payments in the tax authorities\u2019 focus Beginning of January 2022, the German Federal Ministry of Finance (BMF) published two (…)<\/p>\n <\/div>\n <\/a>\n <\/div>\n

\n \n
\n
Fund tax reporting in Switzerland \/ Liechtenstein<\/h5>\n

Tax compliance for investment funds Foreign investment funds, which are distributed to Swiss and Liechtenstein investors must not only meet (…)<\/p>\n <\/div>\n <\/a>\n <\/div>\n

\n \n
\n
Liechtenstein: Tightened practice on Thin Capitalization<\/h5>\n

Tightened practice Since the 2017 tax period, interest on borrowed capital to the extent of the over-indebtedness of the Liechtenstein (…)<\/p>\n <\/div>\n <\/a>\n <\/div>\n

\n \n
\n
Tax treatment of employee participation plans in Liechtenstein<\/h5>\n

Employee shares for employees resident in Liechtenstein If an employer transfers employee shares to employees with tax residence in Liechtenstein (…)<\/p>\n <\/div>\n <\/a>\n <\/div>\n

\n \n
\n
OECD-IF minimum taxation<\/h5>\n

OECD Two-Pillar Approach on the Taxation of the Digitalisation of the Economy On July 1, 2021, the OECD \/ G20 (…)<\/p>\n <\/div>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Publications<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-587","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.nfitax.com\/en\/wp-json\/wp\/v2\/pages\/587","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nfitax.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.nfitax.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.nfitax.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nfitax.com\/en\/wp-json\/wp\/v2\/comments?post=587"}],"version-history":[{"count":3,"href":"https:\/\/www.nfitax.com\/en\/wp-json\/wp\/v2\/pages\/587\/revisions"}],"predecessor-version":[{"id":653,"href":"https:\/\/www.nfitax.com\/en\/wp-json\/wp\/v2\/pages\/587\/revisions\/653"}],"wp:attachment":[{"href":"https:\/\/www.nfitax.com\/en\/wp-json\/wp\/v2\/media?parent=587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}