The case Yesterday, the European Commission made a proposal to drastically simplify pillar two filing obligations for multinationals that operate across the EU. Under the suggested DAC9 scheme, multinationals would only be...
Read MoreThe case This Federal Supreme Court ruling concerns the automatic exchange of information between Switzerland and Argentina. Two Argentine citizens, A and B, are the beneficiaries of Trust C, which has an underlying company D....
Read MoreThe case The Norwegian Ministry of Finance confirmed that individuals subject to the modified lump sum taxation in Switzerland are considered Swiss tax residents as laid down in the respective Double Taxation Agreement (DTA),...
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