Switzerland offers attractive tax structures for international trading and intellectual property. For trading companies, the overall corporate tax rate ranges from 15-25% depending on the canton, but privileged rates of 9-12% apply to foreign source trading income. Structures like principal companies and trading branches allow companies to benefit from these low rates. For intellectual property, Switzerland provides top IP protection and a tax rate as low as 9-12% on licensing income through the use of Swiss IP holding companies. Advance tax rulings provide certainty regarding these structures.
WCA eCommerce Workshop 6: EU VAT regulations in crossborder trade Kaitlyn Mode
WCA eCommerce 1st Annual Conference - Workshop 6
Topic: EU VAT regulations in crossborder trade
Speaker: Mr. J. (Jayant) Rakhan
Partner and Global Leader - Indirect Tax Baker Tilly Berk NV
WCA eCommerce Plenary Session 4: EU VAT changes in crossborder tradeKaitlyn Mode
WCA eCommerce 1st Annual Conference Plenary Session 4
EU VAT changes in crossborder trade
Speaker: Mr. J. (Jayant) Rakhan
Partner and Global Leader - Indirect Tax Baker Tilly Berk NV
WCA eCommerce 1st Annual Conference - Workshop 2
Topic: eCommerce Risks & Liabilities USA Shipments: Cross Border Regulatory issues and limiting your Liability for eCommerce.
Speaker: Bob Imbriani
Executive VP, International
Team Worldwide USA
WCA eCommerce Workshop 6: EU VAT regulations in crossborder trade Kaitlyn Mode
WCA eCommerce 1st Annual Conference - Workshop 6
Topic: EU VAT regulations in crossborder trade
Speaker: Mr. J. (Jayant) Rakhan
Partner and Global Leader - Indirect Tax Baker Tilly Berk NV
WCA eCommerce Plenary Session 4: EU VAT changes in crossborder tradeKaitlyn Mode
WCA eCommerce 1st Annual Conference Plenary Session 4
EU VAT changes in crossborder trade
Speaker: Mr. J. (Jayant) Rakhan
Partner and Global Leader - Indirect Tax Baker Tilly Berk NV
WCA eCommerce 1st Annual Conference - Workshop 2
Topic: eCommerce Risks & Liabilities USA Shipments: Cross Border Regulatory issues and limiting your Liability for eCommerce.
Speaker: Bob Imbriani
Executive VP, International
Team Worldwide USA
International Indirect Tax Update - March 2016Alex Baulf
In this VAT Club "International Indirect Tax Update" presentation, Grant Thornton UK LLP's Alex Baulf, Henry-Cairns-Terry and Ben Price, present an update on VAT, GST and Customs from across the globe. This includes:
1. EU case law and policy update
2. Union Customs Code update
3. New regimes, rates and rules
Slides are from Grant Thornton UK LLP's VAT Club seminar event held in London on 9th March 2016.
Back to Basics: VAT invoicing & the reverse chargeAlex Baulf
In this VAT Club "Back to Basics" presentation, Grant Thornton UK LLP's Hugh Doherty & Arsalan Aslam present on valid VAT invoicing, self-billing and the reverse charge.
What every attorney needs to know about their clients doing business in EuropeGlobal Delaware
Monika Molnar of Treureva Ltd, Zurich, Switzerland, offers her expertise on Key issues for VAT in the EU and best practices for US lawyers and accountants who work with clients in there.
International Indirect Tax survival in a global supply chain Alex Baulf
The profitability of a business is directly impacted by how its supply chain makes and delivers goods, as well as by how that supply chain is structured to minimize trade and tax expenses
Economic and technical developments drive change for businesses. As a business moves through its own life cycle ,the supply chain will also evolve, as procurement, manufacturing and distribution strategies change.
The pace of change in the international tax environment is accelerating, as governments and tax administrations get to grips with BEPS. These developments will require businesses to react on a strategic and organisational level.
Such changes invariably have an impact on VAT/GST and customs obligations. As the business reacts to changes in the external environment, it needs to revisit the design and operation of the supply chain at transaction level.
This thought leadership from Grant Thornton explores both the indirect tax supply chain life cycle and the challenges, risks and opportunities at every stage within the supply chain.
Customs and taxes, dealing with trade compliance in cross-border e-commerce Famke Schaap
International e-commerce: understanding the tax and duty implications of selling goods across borders. Gain insights about trade compliance tasks in e-commerce, even if a customs broker takes care. Slides prepared for UN/ITC Ecomconnect initiative (4 June 2020). https://ecomconnect.org/
The Brexit transition period ends on 31 December 2020. If you want to keep servicing your customers, you need to prepare for the period post-Brexit. In this presentation, I highlight the possibilities from a Dutch perspective. Please contact me by sending me a message through my LinkedIn page should you need any advice or assistance.
If you are considering to face new challenges and expand your business to the direction west, Germany would probably stand on the top of your destinations list.
Zugimpex presentation about swiss company formation 2018 limassolHannes Schwarz
Zugimpex shows that it is still attractive to own a Swiss company, if you can use the image, have contact to local customers or benefit from legal advantages.
International Indirect Tax Update - March 2016Alex Baulf
In this VAT Club "International Indirect Tax Update" presentation, Grant Thornton UK LLP's Alex Baulf, Henry-Cairns-Terry and Ben Price, present an update on VAT, GST and Customs from across the globe. This includes:
1. EU case law and policy update
2. Union Customs Code update
3. New regimes, rates and rules
Slides are from Grant Thornton UK LLP's VAT Club seminar event held in London on 9th March 2016.
Back to Basics: VAT invoicing & the reverse chargeAlex Baulf
In this VAT Club "Back to Basics" presentation, Grant Thornton UK LLP's Hugh Doherty & Arsalan Aslam present on valid VAT invoicing, self-billing and the reverse charge.
What every attorney needs to know about their clients doing business in EuropeGlobal Delaware
Monika Molnar of Treureva Ltd, Zurich, Switzerland, offers her expertise on Key issues for VAT in the EU and best practices for US lawyers and accountants who work with clients in there.
International Indirect Tax survival in a global supply chain Alex Baulf
The profitability of a business is directly impacted by how its supply chain makes and delivers goods, as well as by how that supply chain is structured to minimize trade and tax expenses
Economic and technical developments drive change for businesses. As a business moves through its own life cycle ,the supply chain will also evolve, as procurement, manufacturing and distribution strategies change.
The pace of change in the international tax environment is accelerating, as governments and tax administrations get to grips with BEPS. These developments will require businesses to react on a strategic and organisational level.
Such changes invariably have an impact on VAT/GST and customs obligations. As the business reacts to changes in the external environment, it needs to revisit the design and operation of the supply chain at transaction level.
This thought leadership from Grant Thornton explores both the indirect tax supply chain life cycle and the challenges, risks and opportunities at every stage within the supply chain.
Customs and taxes, dealing with trade compliance in cross-border e-commerce Famke Schaap
International e-commerce: understanding the tax and duty implications of selling goods across borders. Gain insights about trade compliance tasks in e-commerce, even if a customs broker takes care. Slides prepared for UN/ITC Ecomconnect initiative (4 June 2020). https://ecomconnect.org/
The Brexit transition period ends on 31 December 2020. If you want to keep servicing your customers, you need to prepare for the period post-Brexit. In this presentation, I highlight the possibilities from a Dutch perspective. Please contact me by sending me a message through my LinkedIn page should you need any advice or assistance.
If you are considering to face new challenges and expand your business to the direction west, Germany would probably stand on the top of your destinations list.
Zugimpex presentation about swiss company formation 2018 limassolHannes Schwarz
Zugimpex shows that it is still attractive to own a Swiss company, if you can use the image, have contact to local customers or benefit from legal advantages.
Dutch tax saving possibilities for Ukrainian MNC’s. Juan TeltingICF Legal Service
Голландские компании в налоговом планировании. Как это работает. Организация substance (реального присутствия) в Нидерландах. Использование нидерландских компаний в международной торговле.
Juan Telting (STP Tax Lawyers. Netherlands)
A comprehensive guide to Malta's tax system for Malta trading companies.
Malta an EU country has the lowest effective corporate tax rates at 5% in the EU - a 100% EU & OECD Legitimate Tax System
This brochure highlights some of the main tax implications of restructuring transactions and insolvency procedures across Europe to give the reader advance warning of the areas where specialist advice might be required.
The European tax landscape is in flux as governments evaluate and begin to enact the output from OECD’s base erosion and profit shifting (“BEPS”) initiatives. Tried and tested cross-border restructuring techniques may need to be reconsidered in what is a tricky environment where there are yet few certainties. Excellent read provided by Deloitte UK.
YIN IFA Présentation à Genève le 9 octobre 2012Boitelle
Que reste-t-il de la compétitivité fiscale de la Suisse ? Présentation donnée par Ali Kanani et Thierry Boitelle, BONNARD LAWSON, Genève pour le YIN / IFA, à Genève le 9 octobre 2012, www.ilf.ch
Comment optimiser le régime fiscal des hedge fund managers en Suisse ?
Boitelle Tax Planning Swiss Trading Ip Structures (Etig 9 April 2011)
1. Switzerland in the International Tax Planning System Swiss tax planning for international trading and intellectual property structures Thierry Boitelle Geneva, 9 April 2011
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5. Cantonal CIT Comparison (2008) www.ilf.ch effective ordinary rates 2008 including 8.5% federal CIT Canton City Min Max Basel-City Basel 14.89% 24.81% Bern Bern 13.52% 22.88% Fribourg Fribourg 15.07% 21.26% Geneva Geneva 24.23% Graubünden Chur 13.88% 29.10% Obwalden Sarnen 12.66% Vaud Lausanne 23.53% Zug Zug 12.66% 15.97% Zurich Zurich 20.80%
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9. International Group Company Company Company Group Client Client purchasing Swiss Branch Company Example Swiss Trading Branch 3rd parties sales sales sales
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12. Stripped buy-sell www.ilf.ch Swiss Principal Customers Local distributors Local distributors Local distributors sale 1 delivery of goods purchase price Group companies sale 2 purchase price Local distributor makes sale 1 and only then buys the goods from Principal. No debtor’s risk, no risk on the goods.
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14. Off-shore Branch Swiss Company Swiss Company with Off-shore Branch head office functions, supervision, invoicing, financing trading, execution, logistics, documents, transport, customer relations, etc. Possible to get advance ruling (APA) in Switzerland based on functional analysis (functions, assets and risks) and/or transfer pricing report Effective overall tax ranges from 0 to 12% (safe harbor likely around 5 to 6%) international profit allocation
15. Off-shore Principal Swiss Company Swiss Company with Off-shore Principal principal trading, assumption of risks head office functions, supervision, invoicing, financing trading, execution, logistics, documents, transport, customer relations, etc. Possible to get advance ruling (APA) in Switzerland based on functional analysis (functions, assets and risks) and/or transfer pricing report Effective overall tax ranges from 0 to 12% (safe harbor likely around 5 to 6%) trading profits service fee
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17. General value shift towards IP www.ilf.ch Source: WIPO IP PANORAMA 01 Slide 6/23 http://www.wipo.int/sme/en/multimedia/flash/01/ In the « New World » intangible assets are becoming more valuable than traditional tangible assets
27. www.ilf.ch Off-shore Branch Swiss Company Swiss IP Company with Off-shore Branch legal ownership, IP registration, head office functions, supervision e.g. licensing activities, R&D, invoicing, collection of royalties Possible to get advance ruling (APA) in Switzerland on the international profit allocation (functional analysis and/or transfer pricing report) Effective overall tax ranges from 3 to 10% (safe harbor likely around 6%) allocation of intangibles