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INTRODUCTION The COVID-19 pandemic and the health measures implemented by governments led to an unprecedented globalization of remote working. In some instances, workwas done at home, in other instances, executives were stranded abroad. Either way,this new form of work is prevalent in border areas where employees living on one side…

Le TF a rendu une décision très attendue le 13 décembre 2022 (1), susceptible d’impacter les résidents fiscaux suisses propriétaires de biens immobiliers en France à travers des SCI.  En particulier, le TF a été amené à se positionner sur la qualification fiscale des parts sociales d’une société civile immobilière…

In October 2021, the OECD/G20 Inclusive Framework (hereinafter “IF”) involving over 130 countries agreed on a two-pillars approach to resolve the international tax challenges arising from the digitalization of the global economy (referred as BEPS 2.0)[1]. The publication of the model rules for Pillar 2 followed in December 2021[2]. The…