BOITELLE TAX
News & publications
Here you will find all the news and publications published by BOITELLE TAX
BOITELLE TAX
Here you will find all the news and publications published by BOITELLE TAX
Introduction On Wednesday 12 June 2023, the National Council adopted an entirely new system of Swiss real estate taxation to replace the rental value, which could be abolished if the proposal is also validated by the Council of States. Rental value is a central element of Swiss property taxation…
Introduction Le mercredi 12 juin 2023, le Conseil National a adopté un tout nouveau système d’imposition du logement en remplacement de la valeur locative, qui pourrait être supprimée si la proposition est également validée par le Conseil des États. Rappelons que la valeur locative est un élément central de…
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…
Introduction On Wednesday 12 June 2023, the National Council…
Introduction Le mercredi 12 juin 2023, le Conseil National…
INTRODUCTION The COVID-19 pandemic and the health measures implemented by…
Le TF a rendu une décision très attendue le 13…