Author: Olivier Weber

Discretion

The case In the present case, the court had to examine whether the lower court had been right to uphold the lower court’s finding, which was that the tax administration’s audit decisions concerning the years 2010 to...

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Hunt for fiscal advantage

The case UK non-doms size up European tax breaks in hunt for fiscal advantage. Source: The Financial Times (extract) The commentary The impending abolition of the UK’s non-domicile (non-dom) tax status has sparked a...

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Art. 37b DBG: privileged taxation

The case The dispute was about whether or not the profit from the accounting revaluation of fixed assets, carried out as part of the conversion of the general partnership into an stock company, is subject to privileged taxation...

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“Salmon migration”

The case The longer the more Norwegians have been relocating to Switzerland, shown by the official figures procured one and a half years after the start of the wave of migration from Norway. According to the 2023 statistics on...

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