On 6 May 2025, the Swiss Federal Court ruled in the decision 9C_630/2024 on a central issue: the reassessment of a company's tax liability following a tax audit which revealed undue benefits granted…
Increased focus on taxation of cross-border situations involving both individuals and companies is one of the key features of the post-BEPS international tax environment. One central aspect of this…
Non-inclusion of the Swiss-United Kingdom income tax treaty in the list of Covered Tax Agreements of both the states on signing the BEPS MLI on 7 June 2017 surprised some observers. This evident gap…
