Tax Advice

Tax advice: Thinking globally, acting locally

Proper tax advice is a vital component of company success. Frequent legislative changes make it far from easy to secure an informed overview, which will certainly demand a high degree of flexibility and a lot of know-how. PwC's tax experts can assist with all your emerging tax issues. Our services range from the development and implementation of efficient tax structures to advice on sales tax and customs issues.

Research and insights

OECD Financial Transactions Transfer Pricing Discussion Draft, Swiss Market Observations

OECD Financial Transactions Transfer Pricing Discussion Draft, Swiss Market Observations

Earlier this week the OECD released a non-consensus discussion draft (the Draft) on the transfer pricing aspects of loans, cash pooling, guarantees, hedging transactions and captive insurance structures. This blog provides our initial reactions to the first three of these areas.

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EU: CJEU issues positive decision for foreign investment funds

EU: CJEU issues positive decision for foreign investment funds

On 21 June 2018, the Court of Justice of the European Union (CJEU) issued its judgment in Fidelity Funds (C-480/16). The underlying question of the case was whether it is in accordance with the free movement of capital that non-resident investment funds are subject to withholding tax on dividends received from their Danish portfolio investments while resident investment funds are exempted from withholding tax on such dividend payments.

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Liechtenstein signs Double Taxation Agreement with Jersey

Liechtenstein signs Double Taxation Agreement with Jersey

On 8 June 2018 the Government of the Principality of Liechtenstein issued a press release stating that Liechtenstein has signed a Double Taxation Agreement (DTA) with Jersey. The DTA between Liechtenstein and Jersey shall in particular grant treaty access to asset structures, investment funds, pension funds and charitable organisations.

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Contact

Dieter Wirth

Partner and Leader Tax & Legal Services, Zürich, PwC Switzerland

+41 58 792 44 88

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