Source: https://www.walderwyss.com/en/practice-areas/products/tax/
Timestamp: 2018-12-14 08:38:50
Document Index: 375096902

Matched Legal Cases: ['Art. 19', 'Art. 15', 'art. 15', 'art. 15', 'Art. 15', 'Art. 4', 'Art. 4', 'Art. 34', 'Art. 34', 'Art. 15', 'Art. 15']

Tax – Walder Wyss Attorneys at Law – Zurich, Geneva, Basle, Berne, Lausanne, Lugano
All business activities have tax implications, and the volume of taxes paid has a decisive impact on corporate earnings. We specialise in tax planning for companies, business owners, investors and employees. We support firms in developing tax-efficient structures for their local and international activities. We also help our clients create tax-optimised remuneration plans and structures for financing, intellectual property and production. In addition, our tax team represents clients in various legal matters before tax authorities, fiscal courts and other administrative and customs authorities.
Natascha Rizzi
We offer our clients high-quality tax advice spanning the full range of national and international M&A transactions (public and private, listed and non-listed)
Reorganisations and restructurings:
We ensure that reorganisations and restructurings do not adversely impact companies' tax situations and develop practical, innovative, and tax-aligned solutions for companies in financial difficulties
Financial and capital markets:
We manage financial and capital market transactions together with the lawyers from our Corporate Finance & Capital Markets practice group, helping our clients develop and implement structures that offer the best possible tax advantages
We advise funds, sponsors and investors when structuring collective investment vehicles, investments, and asset management transactions with a view to tax optimisation
International structuring and relocation of business functions:
We have in-depth experience in the area of tax optimisation for cross-border and multinational companies
Social security benefits for employees and international assignees: We advise our clients on issues relating to tax and social security law when conducting cross-border business together with the lawyers from our Employment Law practice group
Estate planning and charitable organisations:
We have considerable experience in the fields of international tax and estate planning for companies and high net worth individuals
We ensure that the national and international VAT implications of specific transactions are identified and dealt with at an early stage and that VAT risks and costs are minimised through targeted planning
Risk management and tax proceedings:
We help our clients identify and monitor tax risks. Where conflicts arise, we manage negotiations with the responsible authorities and represent the interests of our clients in disputes relating to tax law
Tax legislation and lobbying:
We have in-depth experience in advising clients and legislators on tax legislation, from the drafting stage through to its entry into force
Haftungsfragen Treuhand & Gesellschaftsorgane(Liability matters for company bodies and fiduciaries)
InterContinental Davos 21 September 2018
Stand Steuervorlage 17 / «STAF»(Status Tax proposal 17 and social security reform)
Speaker: Robert Desax
Periodengerechte Gewinnermittlung im Steuerrecht, eine kritische Analyse der bundesgerichtlichen Rechtsprechung(Accrual Profit Determination in Tax Law, a Critical Analysis of Federal Court Jurisprudence)
by Vangelis Kalaitzidakis
in: "Magister" 22 June 2018
Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties, Country Reports, Chapter 19, Switzerland
by Peter Hongler and Livia Schlegel
Amsterdam 2018, pp. 639-656
Lump sum taxation in Switzerland: alive and kicking
by Robert Desax
in: "The Lawyer" April 2018
Africa - Continent of Opportunity or Complexity?
Speakers: Robert Desax, Hanneke Farrand, Koos Pretorius and Von Sanborn
23rd Annual International Wealth Transfer Conference
London 5 March 2018
Authors: Stephan Neidhardt and Robert Desax
Aktuelle Entwicklungen im internationalen und europäischen Steuerrecht(The Latest Developments in International and European Tax Law)
Speaker: Peter Hongler
Vaduz 28 November 2017
Taxation of the Digital Economy - Recent Developments
Malta 24 November 2017
Aktuelles in der Rechtsprechung
Zurich 7 November 2017
Swiss tax authorities tightening practice against tax planning structures
Speakers: Robert Desax and Michael Barrot
Zurich / Geneva 31 October 2017
Lausanne 23 October 2017
Taxation of Families in Switzerland
Neuenburg 19 October 2017
Die Besteuerung der digitalen Dienstleistungsindustrie(Taxing the Digital Services Industry)
Zurich 22 September 2017
Speakers: Peter Hongler
Tallinn 13 September 2017
Corporate Tax Reform III - Input Statement
Rust 1 July 2017
Internationales Steuerrecht(International Tax Law)
Präsentation an der Universität Zürich, LL.M. Wirtschaftsrecht,
Zurich 12 June 2017
Tax Newsletter: Switzerland: New tax reform underway
Bundesgerichtsentscheid zur Ersatzbeschaffung bei der Grundstückgewinnsteuer(Judgement of the Swiss Supreme Court regarding the deferral of real estate capital gains tax)
in: "Expert Focus" 6-7/2017, pp. 455-458
International Aspects of Interest Limitation Rules
Turin 6 May 2017
Taxation of Structured Products
Zug 4 May 2017
Speakers: Robert Desax, Stef van Weeghel, Michael Olesnicky, T.P. Ostwal and Ted Tae-Gyung Kim
New Delhi 28 April 2017
Impacts of international tax competition on national tax legislation
Zurich 21 April 2017
Introduction to double taxation law
Zug 25 March 2017
Introduction to Swiss tax law
Die schweizerische Praxis zur Steuerumgehung und innerstaatliche Missbrauchsbestimmungen(Swiss practice with respect to tax avoidance and domestic abuse-related rules)
Zurich 3 March 2017
Einführung in das UN-Musterabkommen und die Abkommenspolitik der Schweiz(Introduction to the UN model agreement and agreement policy in Switzerland)
Zurich 4 February 2017
Tax Sovereignty in the Age of Trump and Brexit
Barcelona 27 January 2017
Is there a Global Fiscal Constitution?
Barcelona 26 January 2017
Der Standort Liechtenstein in der internationalen Steuerplanung: Anwendungsbeispiele aus der Schweiz (Liechtenstein in international tax planning: Case studies from Switzerland)
Liechtensteinische Steuerkonferenz 2016
Vaduz 29 November 2016
Die europäische Anti-Missbrauchsrichtlinie und deren Einfluss auf das liechtensteinische Steuerrecht(The European anti-abuse directive and its influence on Liechtenstein tax law)
Grenzüberschreitende Vermögensplanung: Liechtensteinische Stiftungen mit Begünstigten in der Schweiz und den USA(Cross-border wealth planinng with Liechtenstein foundations for Swiss and US beneficiaries)
First Focus Event
Zurich 2 November 2016
Aktuelles in der Rechtsprechung(What’s New in Jurisprudence)
Zurich 27 October 2016
Unternehmenssteuerrecht – geldwerte Leistungen(Corporate tax law – hidden profit distrubutions)
Bad Ragaz 20 October 2016
Steuergerechtigkeit in einer globalen Welt(Fair taxation in a global world)
Zürich 29 September 2016
Panel Secretary, IFA/OECD-Seminar
Madrid 28 September 2016
Lessons from Philosophy, Duets on International Taxation
Amsterdam 23 September 2016
Switzerland: International Standards and Swiss Inheritance Law
by Kinga M. Weiss and Robert Desax
in: "IFC Review 2016" 1 July 2016, pp. 100–101
Automatic information exchange and the OECD's BEPS project
Commodities Trade Finance Lunch
Geneva 16 June 2016
Global Justice and Distribution of Income - an Introduction to the Current Discussion
Zurich 1 June 2016
Cross-Border IP planning: Switzerland
Montreal, Canada 27 May 2016
Einfluss des neuen DBA Schweiz-Liechtenstein auf steuerkonforme Vermögensstrukturen
Steuerkonferenz IFZ Zug
Zug 24 May 2016
Einfluss des BEPS Projekts auf das Schweizer Steuerrecht(Influence of the BEPS project on Swiss tax law)
Zug 24 April 2016
Global Tax Regulation
Zurich 8 April 2016
The Swiss Tax Ruling
Leysin 18 March 2016
Zurich 16 March 2016
The Taxation of Services - An Analysis of International Case Law
Cape Town 28 February 2016
Amsterdam 2 February 2016
BEPS - Eine Einführung(BEPS - an introduction)
Vaduz 21 January 2016
What tax lawyers can learn from philosophy?
Amsterdam 6 January 2016
The Impact of the BEPS Project in Switzerland
in: "Revue européenne et internationale de droit fiscal" 2016, pp. 100-117
Unterkapitalisierung oder verdecktes Eigenkapital, Eine rechtliche und steuerpolitische Analyse der Schweizer Rechtspraxis unter besonderer Berücksichtigung von BEPS Action 4(Undercapitalisation or Thin Capitalisation: a Legal and Fiscal Analysis of Swiss Legal Practice, Focusing on BEPS Action 4)
co-authored by Roland Böhi
in: "Forum für Schweizerisches Steuerrecht" 2016, pp. 126-157
Der Einfluss internationaler Entwicklungen auf das schweizerische Steuerrecht – Eine Übersicht(The Influence of International Developments on Swiss Tax Law – an Overview)
co-authored by Madeleine Simonek
in: "Steuer Revue" 2016, pp. 570-577
Déductions fiscales liées à la propriété immobilière (impôt sur le revenu)(Tax deductions related to real estate ownership (income tax))
co-authored by Yacine Rezki
in: "La propriété immobilière face aux défis énergétiques"
Recent Developments and Impact of Base Erosion Profit Shifting (BEPS) on Tax-Compliant Wealth Management Structures in Switzerland and in the Principality Liechtenstein
Zug 2 December 2015
Justice in International Tax Law - Between Effective Tax Rates and the Principle of Sovereignty
Berne 13 November 2015
Übersicht über das neue DBA zwischen der Schweiz und Liechtenstein(Overview of the new double taxation agreement between Switzerland and Liechtenstein)
Vaduz 29 October 2015
Abkommensmissbrauch - ein Überblick über die gegenwärtige Praxis in der Schweiz unter besonderer Berücksichtigung des neuen DBA zwischen der Schweiz und Liechtenstein(Agreement abuse - an overview of current practice in Switzerland with particular attention given to the new double taxation agreement between Switzerland and Liechtenstein)
Neue Steuerplanungsmöglichkeiten mit Holdinggesellschaften aus schweizerischer und liechtensteinischer Perspektive
Speakers: Robert Desax and Roland Pfister
Zurich 21 October 2015
FusG-Kommentar: Art. 19 DBG (Umstrukturierung von Personenunternehmungen)
in: Baker & McKenzie (Editor[s]), "Fusionsgesetz sowie die einschlägigen Bestimmungen des IPRG und des Steuerrechts"
2. Auflage, Berne 2015, pp. 834 et seq.
Handling Tax Disputes in Switzerland
co-authored by Denis Berdoz, Hans Koch, Robert Desax and Aïcha Ladlami
in: Baker & McKenzie (Editor[s]), "Baker & McKenzie Handling Tax Disputes in Europe 2015 Handbook "
OHADA – ökonomische Rahmenbedingungen
in: Baker & McKenzie (Editor[s]), "Das Handelsrecht der OHADA"
by Robert Desax, Marnin Michaels and Anne Gibson
in: Globe Law and Business (Editor[s]), "STEP Handbook Family Offices"
UK 2015, pp. p. 361 et seq.
Steuerrecht 2014/2015(Tax Law 2014/2015)
by Robert Desax, Nina Keller and Kilian Perroulaz
in: Baker & McKenzie (Editor[s]), "Jahrbuch Entwicklungen im schweizerischen Wirtschaftsrecht"
The political and economic situation in the OHADA-States
in: "An Introduction to the Laws of the OHADA"
in: Baker & McKenzie (Editor[s]), "Transfer Pricing Handbook"
Vaduz 29 September 2015
Automatischer Informationsaustausch(Automatic information exchange)
Davos 17 September 2015
Structuration de détention d'immeubles à l'étranger par des privés en Suisse
Neuchâtel 10 September 2015
Basel 3 September 2015
Kommentierung zu Art. 15 OECD-Musterabkommen(Commentation to art. 15 OECD-Model Convention)
by Samuel Dürr
in: Zweifel/Buesch/Matteotti (Editor[s]), "Internationales Steuerrecht – Kommentar zum Schweizerischen Steuerrecht"
1. Auflage, Basel 2015 (http://www.helbing.ch/detail/ISBN-9783719023003/Internationales-Steuerrecht)
Bilateral investment treaties – hidden fount of taxpayer protection
in: "Archiv für Schweizerisches Abgaberecht" 2015, p. 897
Amsterdam 15 July 2015
by Marnin Michaels, Stephanie Jarrett and Robert Desax
in: "Trusts & Estates Newsletter" 15 June 2015
Introduction to the law of double tax treaties
Zug 11 June 2015
Sources of International Tax Law and their Legitimacy
Amsterdam 22 May 2015
Income Allocation within the Digital Economy - Input Statements
Amsterdam 20 May 2015
Von Online Dating bis Social Media - Die Besteuerung der Digitalen Dienstleistungsindustrie - Jetzt und in 20 Jahren(From online dating to social media - taxation of the digital service industry - now and in 20 years)
Speakers: Peter Hongler, Marius Breier and Lang Carla
Zurich 19 May 2015
LL.M.-Kurs Universität Zürich
Zurich 8 May 2015
Newsletter 116: New EU Rules on Swiss Company Cars
Direktes vs. indirektes Halten von Wertschriften und Beteiligungen
Institut für Finanzdienstleistungen Zug 28 April 2015
Die Besteuerung der Digitalen Dienstleistungsindustrie(Taxation of the digital service industry)
Lucerne 28 April 2015
Risk assessment and mitigation of tax exposure after the death of the decedent
Speakers: Sabine Herzog and Robert Desax
Zurich 21 April 2015
The Swiss Tax System in an International Legal Framework
Valencia 18 April 2015
Exchange of Information - Recent Developments
BEPS, Full-Day Course, LL.M. Programme "International Tax Law"
Zurich 27 March 2015
An Introduction to Swiss VAT Law
Neuchâtel 25 March 2015
Practical Protection of Taxpayers' Fundamental Rights
in: "Bulletin for international taxation" 20 March 2015, pp. p. 246 et seq.
Erben. Teilen. Streiten?(Succession. Division. Dispute?)
Speaker: Kinga M. Weiss
Zürcher Anwaltsverband – Örtliches Podium
Zurich 18 March 2015
National Interest Deduction and Linking Rules
Neuchâtel 18 March 2015
Winterthur 17 March 2015
The Re-Definition of the PE Concept within the Digital Economy
Speakers: Peter Hongler and Pasquale Pistone
Paris 8 February 2015
co-authored by Pasquale Pistone
in: "IBFD Working Paper" 20 January 2015
Lump sum taxation in Switzerland: Popular vote to be held on 30 November 2014
by Robert Desax and Mario Kumschick
in: "Trusts & Estates Newsletter" 2 December 2014
La jurisprudence fiscale du Tribunal fédéral en 2013(Tax Law Decisions of the Swiss Federal Supreme Court in 2013)
co-authored by Thierry Obrist, Robert Danon, Jeanine de Vries, Daniel de Vries, Jéròme Burgisser, Per Prod'hom and Emily Meller
in: Robert Danon/Thierry Obrist (Editor[s]), "Recueil de jurisprudence neuchâteloise 2013 (RJN)"
Neuchâtel 2014, pp. 53–126
Exchange of Tax Information: A New World Order?
Wegweisende Gerichtsentscheide im Steuerrecht
Bad Ragaz 23 October 2014
Steuerrecht 2013/2014(Tax Law 2013/2014)
Tax Transaction Guide Switzerland
by Per Prod'hom, Mario Kumschick and Robert Desax
in: Baker & McKenzie (Editor[s]), "EMEA Tax Transaction Guide 2014"
Popular Vote on Lump Sum Taxation in Switzerland
in: "Client Alert" 3 September 2014
Chapter 15: Switzerland
in: Haase (Editor[s]), "Taxation of International Partnerships"
1. Aufl., Amsterdam 2014 (http://www.ibfd.org/IBFD-Products/Taxation-International-Partnerships)
Rust, Burgenland (Österreich) 4 July 2014
Neuchatel 26 March 2014
The 4th Annual Conference Russia & CIS Private Clients
Zurich 11 March 2014
Die Qualifikation von Betreuungs- und Pflegeleistungen durch Angehörige und ihre Bedeutung im Erbrecht(The qualification of care services by family members and their significance in the law of succession)
co-authored by Kinga M. Weiss and Domino Hofstetter
in: "AJP" March 2014
Assujettissement à l'impôt ecclésiastique des personnes morales, toujours pas de modification de la jurisprudence(Church Tax Liability of Legal Persons, no modification of the case law )
in: "Commentaires de jurisprudence numérique, Push-Service des arrêts" 1 January 2014
Recueil de cas pratiques en droit des affaires, droit commercial et droit fiscal(Collection of case studies in business law, commercial law and tax law)
International pressure on its corporate tax system: Switzerland will keep its attractiveness through major tax policy changes
in: "Tax Notes International" 2014, pp. 813–817
Wealth structuring for Swiss residents
Speakers: Mario Kumschick and Robert Desax
Le moment de l'imposition lors de plans d'actions de collaborateur liés à une période de blocage pendant laquelle le collaborateur risque de perdre les actions(The time of taxation in case of employee share plans linked to a blocking period during which the employee may losse the shares)
co-authored by Natassia Martinez
in: "Commentaires de jurisprudence numérique, Push-Service des arrêts" 19 November 2013
Steuerpolitische Entwicklungen in der Schweiz
Einfluss der europäischen Erbrechtsverordnung auf internationale Erbfälle aus Schweizer Sicht (Impact of the European Succession Regulation on crop-boarder successions from Swiss perspective)
Zurich 5 November 2013
Risiken von Steuerberatern
Bad Ragaz 24 October 2013
Offshore structures under scrutiny of Swiss tax authorities
by Robert Desax, Mario Kumschick and Nina Keller
in: "Journal of International Taxation" 10/2013
Steuerrecht 2012/2013(Tax Law 2012/2013)
by Robert Desax, Michael Gusterer and Nina Keller
Tax Disputes in Switzerland
by Denis Berdoz, Hans Koch, Per Prod'hom and Robert Desax
in: Baker & McKenzie (Editor[s]), "Handbook Handling Tax Disputes in Europe "
La jurisprudence fiscale du Tribunal fédéral en 2012(Tax Law Decisions of the Swiss Federal Supreme Court in 2012)
co-authored by Thierry Obrist, Robert Danon, Jeanine de Vries, Daniel de Vries and Natassia Martinez
in: Danon/Obrist (Editor[s]), "Recueil de jurisprudence neuchâteloise 2012 (RJN)"
Neuchâtel 2013, pp. 41-103
co-authored by Roland Pfister
in: "EC and International Tax Law Series, Vol. 9" September 2013, pp. 1147–1216
US-Swiss tax dispute: A step in the right direction
by René Matteotti and Robert Desax
in: "STEP Journal" 19 July 2013
in: "Tax Notes International" Volume 71/Number 2, pp. 155–157
co-authored by Thierry Obrist and Luc Gonin
in: "World Tax Journal (WTJ)" 6/2013, pp. 269–300
Treaty Watch: Australia/Switzerland
in: "Tax Notes International" Volume 70/Number 8, 20 May 2013, pp. 759–761
Will we see the end of the arm's length principle?
Panel discussion at «aHead of Tax», Ernst & Young's Tax Conference 2013
Zurich 16 May 2013
in: "Tax Notes International" 29 April 2013, p. 437
Highest Swiss court strikes down offshore finance branches
co-authored by Robert Desax and Mario Kumschick
in: "Journal of International Taxation" 4/2013
Tax Planning for Family Offices
Speakers: Robert Desax and Mario Kumschick
Zurich 4 April 2013
Réduction pour participations et respect du délai de détention lors de la transformation d’une raison individuelle détenant des participations en une société anonyme(Participation relief and respect of the holding period in case of conversion of a sole business into a stock company)
in: "Commentaires de jurisprudence numérique, Push-Service des arrêts" 26 March 2013
Neuchatel 18 March 2013
by Kinga M. Weiss and Manuel Bigler
Vorsorgeauftrag und grenzüberschreitende Erbfälle zwischen der EU und der Schweiz(Living will and cross-border successions between EU and Switzerland)
Speakers: Marcus Desax, Stephan Neidhardt and Kinga M. Weiss
Zurich 7 February 2013
Immobilienerwerb duch Ehegatten(Acquisition of real estate by spouses)
Zurich 26 January 2013
Droit fiscal(Tax law)
co-authored by Thierry Obrist and Charlotte Rossat
in: "Le droit pour le praticien 2012/2013: Législation – Doctrine – Jurisprudence"
Faculté de droit, Université de Neuchâtel, 2013, pp. 103–119
Submitting just one advance tax ruling may not be good enough
http://www.lexology.com/library/detail.aspx?g=228b8c46-eeee-4120-bf2c-e8c814150efa
Report de pertes et continuité économique, évolution de la jurisprudence du Tribunal fédéral en matière de report de pertes(Tax-Loss Carryforward and Economic Continuity, Development of the Federal Supreme Court Jurisprudence in Relation to Tax-Loss Carryforward)
co-authored by Thierry Obrist and Lino Haenni
in: "Revue de droit administratif et fiscal (RDAF)" 2012, pp. 387–407
Speakers: Marcus Desax and Marc D. Veit
Mumbai 4 December 2012
Interview Marcus Desax, Past President of the International Fiscal Association, IFA
in: "International Taxation" Vol. 7
www.lexology.com/library/detail.aspx?g=b1587551-ae60-4b7a-bb99-289806a5972e
co-authored by Thierry Obrist and Peter Hongler
in: "European Taxation" Volume 52 Number 10, pp. 496–503
NYSBA, International Section, Seasonal Meeting 2012
Lisbon 12 October 2012
OECD-Kommentar höhlt den Rechtsschutz aus(OECD Commentary Undermines the Legal Protection)
in: "Neue Zürcher Zeitung (NZZ)" 8 October 2012
in: Lang/Pistone/Schuch/Staringer (Editor[s]), "Horizontal Tax Coordination"
Amsterdam 2012, pp. 323–330
Aktuelle Rechtsprechung des EuGH, EuGH Report 3/12(Recent case law of the ECJ, ECJ Report 3/12)
in: "Steuer Revue" 9/2012, pp. 613–627
in: "European Taxation" Volume 52 - Number 9, pp. 463–472
Steuerrecht 2011/2012(Tax Law 2011/2012)
Tax Transaction Guide 2012: Chapter Switzerland
by Per Prod'hom, Robert Desax and Michael Gusterer
in: Baker & McKenzie (Editor[s]), "EMEA Tax Transaction Guide 2012"
Speakers: Theodor Härtsch and Robert Desax
Institut für Finanzdienstleistungen Zug 21 September 2012
Le concept de réalisation systématique en droit fiscal suisse, changement de système fiscal et impôt sur le revenu et sur le bénéfice(The Concept of Tax Systemic Realisation in Swiss Tax Law, Change of Tax System and Taxation on Income and Profit)
Bâle 2012 (Collection Neuchâteloise)
Changement de statut en société holding, La réalisation systématique est-elle un sacro-saint principe du droit fiscal suisse?(Change of Tax Status in a Holding Company, Is the Tax Systemic Realisation a Sacrosact Princip in Swiss Tax Law?)
in: "IFF Forum für Steuerrecht (FStR)" 2012/3, pp. 181–198
co-authored by Peter Hongler
in: Lang et al. (Editor[s]), "Tax Rules in Non-Tax Agreements"
Amsterdam 2012, pp. 763–796
by Thierry Obrist and Tina Shih-Thurnheer
Lump Sum taxation still under pressure
in: "Journal of International Taxation" 7/2012
Speakers: Mark Livschitz and Robert Desax
Business Briefing Glockenhof
Zurich 21 June 2012
MWST-pflichtiger privater Kapitalgewinn
La jurisprudence fiscale du Tribunal fédéral en 2011(Tax Law Decisions of the Swiss Federal Supreme Court in 2011)
co-authored by Robert Danon, Jeanine de Vries, Daniel de Vries, Pierre Alain Guillaume, Thierry Obrist and Natassia Martinez
in: Danon/Obrist (Editor[s]), "Recueil de jurisprudence neuchâteloise 2011 (RJN)"
Aktuelle Rechtsprechung des EuGH, EuGH Report 1/12(Recent case law of the ECJ, ECJ Report 1/12)
in: "Steuer Revue" 3/2012, pp. 210–218
in: "International Taxation"
Vol. 6/March 2012, New Delhi, India 2012, pp. 319–327
Grundrechte und Steuerrecht: unerwartete Interaktionen?, Analyse am Beispiel nationaler und europäischer Menschenrechtsprechung(Fundamental Rights and Tax law : unexpected Interactions?, Analysis of national and european Human Rights Case Law)
co-authored by Thierry Obrist
in: "Jusletter" 12 March 2012
Swiss Tax Authorities Clarify Treatment of a Shareholding in a U.S. LLC
in: "Tax Notes International" Volume 65, Number 8, pp. 595–596
Northern Region Chapter of International Fiscal Association – India Branch
New Delhi 11 February 2012
La notion de sportif en droit fiscal international à la lumière des travaux récents de l'OCDE(The Concept of Sportsman in International Tax at the Light of the latest work of the OECD)
in: Rigozzi/Sprumont/Hafner (Editor[s]), "Citius, Altius, Fortius, Mélanges en l'honneur de Denis Oswald, Collection Neuchâteloise"
Bâle 2012, pp. 413–426
Liberté religieuse et financement des salaires de pasteurs par le biais de l’impôt sur le revenu(Freedom of Religion and Financing of Priests' Salary by Income Tax)
in: "Push-Service des arrêts" 19 January 2012
Vorsorgeauftrag(Advance Directive)
by Kinga M. Weiss and Martin Ruf
Die Erbschaftssteuerreform in der Schweiz(Inheritance tax law reform in Switzerland)
in: "Deutscher Anwalt Spiegel Spezial" 2012
Schenkungs- und Erbschaftssteuerinitiative
Vaduz 13 December 2011
Switzerland proposes new estate and gift flat tax
in: "Journal of International Taxation" 12/2011
Taxation of cross-border investments between Switzerland and Israel
Academy & Finance Zurich and Geneva
Zurich/Geneva 29 November 2011
Steuerrechtliche Entwicklungen 2011/2012
Speakers: Hans Koch, Michael Gusterer and Robert Desax
Chair Panel Discussion: Marcus Desax
65th Congress of the International Fiscal Association IFA
Paris 21 November 2011
Nachlassplanung für Familienunternehmen(Succession planning for family businesses)
in: "Anwalts Revue" 11–12/2011
Employee Share Plans: Country Q&A Switzerland
co-authored by Ueli Sommer and Tina Shih-Thurnheer
in: "Labour and Employee Benefits 2011/12 Volume 2"
co-authored by Robert Danon, Denis Berdoz and Thierry Obrist
in: "Switzerland Business & Investment Handbook"
Zurich 2011, pp. 390–401
La jurisprudence fiscale du Tribunal fédéral en 2010(Tax Law Decisions of the Swiss Federal Supreme Court in 2010)
co-authored by Robert Danon, Jeanine de Vries, Daniel de Vries, Pierre Alain Guillaume and Thierry Obrist
in: Danon/Obrist (Editor[s]), "Recueil de jurisprudence neuchâteloise 2010 (RJN)"
Neuchâtel 2011
La théorie des «anciennes réserves» en droit fiscal international – Commentaire de l’arrêt du Tribunal administratif fédéral A-2744 du 23 mars 2010(The Old Reserve Practice in International Tax Law, Comment on the Decision of the Federal Administrative Court A-2744 dated 23 March 2010)
co-authored by Robert Danon and Thierry Obrist
in: "Revue fiscale/Steuerrevue" 2010, pp. 621–629
Deutschland und die Schweiz unterzeichnen Steuerabkommen – Was soll es bringen?
by Sonja Klein and Robert Desax
Steuerrecht 2010/2011(Tax Law 2010/2011)
by Robert Desax, Michael Gusterer and Miriam Kaufmann
by Per Prod'hom, Brice Thionnet, Roxana Leske and Robert Desax
in: Baker & McKenzie (Editor[s]), "EMEA Tax Transaction Guide 2011"
by Hans Koch and Robert Desax
Protocol of 30 August 2010 to the Indian Swiss Double Taxation Convention: More Than Just Exchange of Information…
Walder Wyss Tax Breakfast
Zurich 9 September 2011
Proposed Swiss national estate and gift tax
Lettre d’Amsterdam… (note sur le système d’exonération appelé «la règle des 30%» en vigueur aux Pays-Bas)(Letter from Amsterdam... Note on the so called «30% ruling» applicable in the Netherlands)
in: "Plaidoyer" 4/2011, p. 23
Zurück zur Verlässlichkeit im Steuersystem – OECD-Standard vs. Schweizer Standards
in: "Finanz und Wirtschaft" 23 July 2011
Rust, Burgenland (Austria) 7 July 2011
Swiss Association of Asset Managers (Verband Schweizerischer Vermögensverwalter)
Zurich 17 June 2011
Swiss Association of Tax Law (Swiss IFA Branch) – Schweizerische Vereinigung für Steuerrecht (Schweiz. Landesgruppe der IFA)
Zurich 16 June 2011
Échange d'information en matière fiscale: La Position Suisse
Luxembourg 8 June 2011
University of Zurich – Europe Institute (Europe Insitut Zürich)
Zurich 6 May 2011
Privatisation et apports dissimulés de capital – Traitement fiscal de la dissolution d’une provision créée alors que la société était exonérée(Privatisation and Hidden Capital Contributions – Tax Treatment of the Dissolution of a Provision that was done while the Company was exempted from Tax)
in: "Push-Service des arrêts" 10 April 2011
Aktuelle Rechtsprechung des EUGH, EUGH Report 1/11(Recent case law of the ECJ, ECJ Report 1/11)
in: "Steuer Revue" 3/2011, pp. 247–265
Hybride Finanzierungsinstrumente im Steuerrecht – wirtschaftliche Unterscheidung zwischen Eigen- und Fremdkapital und steuerliche Implikationen, Seminar im Spezialforschungbereich «International Tax Coordination»(Hybrid Financial Instruments – Economic Differentiation between Equity and Debt and Tax Implications, Seminar of the Special Research Program on International Tax Coordination)
Vienna 28 January 2011
co-authored by Tina Shih-Thurnheer and Ueli Sommer
in: "Employee Share Plans Handbook 2010/2011"
Liberté religieuse et assujettissement à l'impôt ecclésiastique des personnes morales(Freedom of Religion and Tax Liability of Companies to Church Taxes)
co-authored by Thierry Obrist and Eloi Jeannerat
in: "Push-Service des arrêts" 14 December 2010
Aktuelle Rechtssprechung des EuGH, EuGH Report 4/10(Recent case law of the ECJ, ECJ Report 4/10)
in: "Steuer Revue" 12/2010, pp. 992–1000
Western Region Chapter of International Fiscal Association – India Branch
Mumbai 30 November 2010
Roundtable on Indian Tax Policy and Administration, International Chamber of Commerce, India Chapter
New Delhi 29 October 2010
in: "Le droit pour le praticien, législation – doctrine – jurisprudence, 2009/2010"
Neuchâtel 2010, pp. 109–122
«Residence of Individuals under Tax Treaties and EC Law» – Swiss National Report
co-authored by Thierry Obrist and Roland Pfister
in: Guglielmo Maisto/IBFD (Editor[s]), "EC and International Tax Law Series, Vol. 6"
Amsterdam 2010, pp. 541–482
La jurisprudence fiscale du Tribunal fédéral en 2009(Tax Law Decisions of the Swiss Federal Supreme Court in 2009)
in: Robert Danon (Editor[s]), "Recueil de jurisprudence neuchâteloise 2009 (RJN)"
Aktuelle Rechtssprechung des EuGH, EuGH Report 3/10(Recent case law of the ECJ, ECJ Report 3/10)
in: "Steuer Revue" 9/2010, pp. 250–261
La théorie des anciennes réserves dans le cadre de l’art. 15 de l’accord sur la fiscalité de l’épargne(The Old Reserve Practice within the Framework of Art. 15 EU-CH Savingsagreement)
in: "Jusletter" 23 August 2010
in: "Tax Notes International" 12/2010 Vol. 58, p. 955
Co-chair panel discussion, Tax Planning Strategies US and Europe
Copenhagen 4 June 2010 (American Bar Association, Section on Taxation)
Wieso Amerikaner und Schweizer einander missverstehen (Why Americans and Swiss misunderstand each other)
in: "Neue Zürcher Zeitung (NZZ)" 21 May 2010
U.S.-Latin American Tax Planning Strategies
Miami 21 May 2010 (American Bar Association, Section on Taxation)
Co-chair panel discussion, U.S.-Latin American Tax Planning Strategies
Miami 19 May 2010 (American Bar Association, Section on Taxation)
co-authored by Kevin M. Keyes, Stale R. Kristiansen, Kimberly S. Blanchard, Andreas Risi, Patrick Mears and Clemens P. Schindler
in: "Tax Planning Strategies US and Europe"
Restructuration de sociétés de personnes et imposition partielle des rendements de participations commerciaux, nouveau cas de réalisation selon la systématique fiscale? analyse critique de la position de l’AFC(Restructuring of Partnerships and partial Taxation of Income from Business Assets, new Case of deemed Recognition of Income? a Critic of the Position of the Federal Tax Administration)
in: "Gesellschafts- und Kapitalmarktrecht (GesKR)" 4/2010, pp. 527–532
Practical Guidance for Arbitrators and Counsels on Value Added Tax in Arbitration Proceedings
in: "ASA Bulletin" 1/2010 Vol. 28, pp. 145–151
Der erweiterte Informationsaustausch und die Kapitalverkehrsfreiheit: Chance auf besseren Zugang schweizerischer Konzerne zum EU Binnenmarkt(Extended exchange of information und the freedom of capital movement: Chance to a better access to the EU common market for Swiss groups)
by Armin Marti, Anna-Maria Widrig Giallouraki and Robert Desax
in: "Schweizer Treuhänder (Expert Focus)" 4/2010, pp. 207 ff.
in: "Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings"
Massgeblichkeitsprinzip und neue Rechnungslegung, Die steuerliche Massgeblichkeit eines Abschlusses nach einem anerkannten Standard vor dem Hintergrund des neuen Rechnungslegungsrechts(The Authoritative Principle ("Massgeblichkeitsprinzip") and the New Accounting Act, Tax Accounting based on Internationally Accepted Standards in regard of the New Accounting Act)
co-authored by Madeleine Simonek and Peter Hongler
in: "IFF Forum für Steuerrecht" 2010, pp. 262 ff.
Chair panel discussion, International Taxation Conference
Mumbai 4 December 2009
by Stephan Neidhardt and Tina Shih-Thurnheer
Hybride Finanzierungsinstrumente – ein Blick auf die Schweizer «Thin Cap-Rule», Doktorandenveranstaltung der Swiss Association of Tax Law Professors (SATLP)(Hybrid Financial Instruments – a Look at the Swiss Thin Cap Rule, Ph. D. Seminar of the Swiss Association of Tax Law Professors (SATLP))
Institut für Steuerrecht, Universität Bern 17 November 2009
Swiss Tax Law Association
Geneva November 2009
Neue Schweizer DBA-Praxis aus der Sicht der rechtsstaatlichen Verfahrensgarantien(New Swiss Tax Treaty Practice from the Viewpoint of Taxpayers' Rights)
Zurich Chamber of Commerce – Zürcher Handelskammer
Zurich November 2009
Treuhandkammer Seminar
Speaker: Stephan Neidhardt
WSG panel discussion
Costa Rica November 2009
Presentations and panel discussions in Latin America
Bógota/Medellin/Santiago de Chile/Buenos Air November 2009
L’activité lucrative indépendante en droit fiscal et en droit privé – une analyse comparative de la notion(Independant gainfully Activity in Tax Law and in Private Law – a comparative Analysis of the Notion)
in: Dunand/Mahon (Editor[s]), "Le droit décloisonné, interférences et interdépendance entre droit privé et droit public"
Genève/Zurich/Bâle 2009, pp. 457–481
Basel Chamber of Commerce – Handelskammer beider Basel
Basel October 2009
in: "Corporate Tax Newsletter, International Law Office" September 2009
Address to Luncheon of Governments' Representatives
Congress International Fiscal Association
Newsletter 87: New Swiss VAT Act as from 2010
Stockholm July 2009
Russian Branch of the International Fiscal Association (IFA)
Pas de responsabilité objective de la personne morale en droit pénal fiscal(No objective Liability of Companies in Criminal Tax Law)
co-authored by Thierry Obrist and Alain Barbezat
in: "Push-Service des arrêts" 29 May 2009
International Seminar for Tax Judges
Paris May 2009 (jointly organized by OECD, International Fiscal Association, International Bureau of Fiscal Documentation and Université Paris 2 Panthéon-Assas)
by Armin Marti and Robert Desax
in: "International Tax Review" 1 April 2009
Switzerland: Developments in Switzerland's Double Tax Treaty network
by Armin Marti, Robert Desax and Luca Christen
in: "Tax Planning International" 12/2009, pp. 32 et seq.
in: "2009 Yearbook International Fiscal Association"
President's Address at Opening Session 63rd IFA Congress Vancouver
co-authored by Thomas Meister
in: "A multi-jurisdictional guide to structured finance and securitisation"
Speaker: Samuel Dürr
ASEFID Seminar
Berne November 2008
IBA Tax Committee
Buenos Aires October 2008
ITSG (International Tax Services Group)
Milan October 2008
Liechtenstein Branch of International Fiscal Association (IFA)
Vaduz September 2008
Congress International Fiscal Association (IFA)
Speakers: Samuel Dürr and Michael Leiser (Swisscom AG)
bewest Seminar
Berne September 2008
Swiss Tax Law Association, Swiss IFA Branch
Zurich June 2008
Swiss Tax Law Association, Schweizerische Landesgruppe der International Fiscal Association (IFA)
Speakers: Thomas Meister
Unternehmenssteuerreform II – Lohn oder Dividende?(Unternehmenssteuerreform II – Lohn oder Dividende?)
co-authored by Walo Stählin and Silvia B. Meier
in: "Ernst & Young Entrepreneur News" 6/2008, pp. 2 ff.
Swiss Holdings, Federation of Industrial and Service Groups in Switzerland
Berne May 2008
IFA Swiss-Italian Branch Meeting
Stresa May 2008
Unternehmenssteuerreform II: Lohn versus Dividende Schreiten die AHV-Behörden zu einer Korrektur des massgebenden Lohnes?(Corporate tax reform II: wages versus dividends Are the people in charge of AHV going to change the wage on which their calculations are based?)
co-authored by Christina Siffert and Silvia B. Meier
in: "Ernst & Young Tax News" 5/2008, p. 6
Newsletter 77: New and Revised Swiss VAT Publications
Incontri di Diritto Tributario Internationale
Milano April 2008
by Oliver Gnehm
OECD and IFA India Joint International Tax Conference
Mumbai January 2008
Chair of Panel discussion, OECD and IFA India Joint International Tax Conference
Haftungstatbestände im Schweizerischen Steuerrecht(Tax Liability in Switzerland)
in: "Steuerrecht 2008 – best of zsis"
Welcome to IFA's 62nd Congress in Brussels!
in: "Bulletin for International Taxation" 8–9/2008 Vol. 62, pp. 315–318
Swiss real estate ownership – Principles of taxation
co-authored by Samuel Dürr and Michael Leiser (Swisscom AG)
in: "Tax Planning International, Indirect Taxes"
Arlington, USA 2008, pp. 11 ff.
in: "2008 Yearbook International Fiscal Association"
Speech Opening Session 62nd IFA Congress Brussels
2008, p. 31
OREF Seminar
Konzernfinanzierungstätigkeiten in der Schweiz – Fakten und Steuern(Group Financing Activities in Switzerland – Facts and Taxes)
co-authored by Peter Spori
in: "IFF Forum für Steuerrecht (FStR)" 2008, pp. 249 ff.
Mehrwertsteuer bei Entschädigungszahlungen: Leistungsentgelt oder Schadenersatz? (VAT Treatment of Compensation Payments: Taxable Consideration or Non-taxable Compensation?)
in: "Steuer Revue" 11/2007, pp. 842–862
Lausanne November 2007
Toronto November 2007
IBA Tax Committee Panel
Kyoto September 2007
Lugano September 2007
Neue Entwicklungen im Steuerrecht – wo steht die Schweiz?(Newest Developments in Tax: Where Does Switzerland Stand?)
Joint session of Zug radical, christian-democrat and people's parties
Zug August 2007
Das Bundesgericht hebt degressiven Steuertarif Obwaldens auf(The Swiss Federal Court Outlaws Regressive Tax Rates in Obwalden)
Swiss National TV SF1 July 2007 (Participation as attorney to the canton of Obwalden)
«Obwalden» strahlt über Obwalden hinaus – Die Unternehmenssteuerreform nach dem Bundesgerichtsentscheid(«Obwalden» Reaches beyond Obwalden – the Corporate Tax Reform after the Judgment of the Supreme Court)
in: "Neue Zürcher Zeitung (NZZ)" 26 June 2007
Ensuring Treaty Eligibility: Navigating «Limitation on Benefits» and similar Anti-Shopping-Provisions
Washington DC May 2007
Europäisches Steuerrecht: Chancen und Hürden für Schweizer Unternehmen(EU tax law: Opportunities and obstacles for Swiss companies)
in: "Schweizer Treuhänder (Expert Focus)" 4/2007, pp. 291 ff.
U.S.A., Ireland and Swiss IFA Branch Meeting
Treaty Arbitration of Transfer Pricing Disputes
in: "Tax Directors Handbook 2007"
co-authored by Marcus Desax and Marc D. Veit
in: "Arbitration International" 3/2007 Vol.23, pp. 405–430
An IFA Congress in Japan – at Last!
in: "Bulletin for International Taxation" 8–9/2007 Vol. 61, pp. 367–369
A Primer on Tax Treaty Arbitration Procedure
in: "Euromoney Yearbooks: Transfer Pricing Review 2007/2008"
Swiss Federal Stamp Tax Legislation
in: "English Translation of Stamp Tax Act and Ordinances"
in: "2007 Yearbook International Fiscal Association"
by Rosmarie Knecht
in: "The Relevance of WTO Law for Tax Matters"
Vienna 2006, pp. p. 515 et seq.
President's Address at Opening Session at IFA Congress
Amsterdam September 2006
in: "Tax Notes International" 17 July 2006, p. 225
Bericht in Sachen Mehrwertsteuerreform zu Handen des Chefs EFD vom 12. Mai 2006(Report on Matters of Value-added Tax Reform to the Head of the Federal Finance Department of 12 May 2006)
by Peter Spori
in: "Legal Week" April 2006, p. 22
Kontroverse um US-Nachlasssteuerpflicht(Dispute about US Inheritance Tax Obligations)
co-authored by Stephan Neidhardt
in: "Neue Zürcher Zeitung (NZZ)" 27 February 2006
U.S.A. International Fiscal Association (IFA) Branch Meeting
San Antonio February 2006
Newsletter 63: Liberalisation of the Swiss Foundation Law
Welcome (Back) to Amsterdam to IFA's 60th Congress!
in: "Bulletin for International Taxation" 8-9/2006 Vol. 60, pp. 303–305
Resolution of Tax Treaty Disputes through Mandatory Arbitration – a new OECD Proposal to be Welcomed!
in: "Euromoney Yearbooks: Transfer Pricing Review 2006/2007"
in: "2006 Yearbook International Fiscal Association"
Erweiterung des Reverse-Chargeverfahrens in Frankreich. Inhalt der Neuregelung und Auswirkungen für Schweizer Unternehmer mit Geschäftstätigkeit in Frankreich(Extension of French Reverse Charge Mechanism. Scope and Implications for Swiss Entrepreneurs with Taxable Activities in France)
co-authored by Jan Ole Luuk and Ariane Beetschen
in: "Der Schweizer Treuhänder" 12/2006, pp. 992–998
Kommentar zu Art. 4, 10 und 11 des Stempelsteuergesetzes(Commentary to Art. 4, 10 and 11 of the Stamp Duty Act)
President's Address at Opening Session 60th IFA Congress, Amsterdam
in: "2006 Yearbook International Fiscal Association" 2006, pp. 29–31
Kommentar zu Art. 34–37 Stempelsteuergesetz(Commentary to Art. 34–37 stamp duty act)
Newsletter 60: Second Series of Swiss VAT Simplification Measures
Newsletter 55: New Swiss VAT Statements of Practice
Patronale Vorsorgebeiträge bei der Einkommens- und Quellensteuer(Income and Source Taxation of Employee Pension Scheme Contributions)
in: "IFF Forum für Steuerrecht" 1/2005
Grenzüberschreitende Dienstleistungen zwischen Hauptsitz und Betriebsstätte. Aktuelle Chancen und Risiken der MWST-Planung für Schweizer Unternehmen mit Betriebsstätten in der EU(Cross-border Services between Head-Office and Branch – VAT Planning Opportunities and Risks for Swiss Entrepreneurs with Branches in the EU)
in: "Der Schweizer Treuhänder" 7–8/2005, pp. 504–516
Unternehmensnachfolge als existentielle Herausforderung(Corporate succession as existential challenge)
in: "Hitz & Partner, Corporate Finance"
La territorialité de l'impôt(Territoriality of tax)
Groupement français de l'IFA, French IFA Branch
Paris October 2004
in: "The European Lawyer" June 2004, p. 11
Lausannes fiskalistische Schlagseite(The Swiss Federal Supreme Court's Fiscal Penchant)
in: "Neue Zürcher Zeitung (NZZ)" 30 January 2004, p. 23
Dienstleistungsbezüge aus dem Ausland – Vorsteuerabzug ohne Rechnung?(Purchase of Services from Abroad – Input Tax Deduction without Invoice?)
in: "IFF Forum für Steuerrecht (FStR)" 4/2004, pp. 287–298
Kommentar zu Art. 15 des Verrechnungssteuergesetzes(Commentary to Art. 15 of the Withholding Tax Act)
in: "Kommentar zum Schweizerischen Steuerrecht, Bundesgesetz über die Verrechnungssteuer (VStG)"
Holding Controlled by Heirs and Indirect Partial Liquidation
in: "British-Swiss Chamber of Commerce, Legal and Tax News" 7/2004
Fusionsgesetz: Kongruenzen und Inkongruenzen zwischen Zivil- und Steuerrecht(The Merger Law: Consistencies and Inconsistencies between Civil and Tax Law)
co-authored by Peter Spori and Martin Moser
in: "Zeitschrift des Bernischen Juristenvereins (ZBJV)" 140/2004, pp. 301–376
Auf zu neuen Ufern, Lex Dossier: Steuerrecht-Mitarbeiteroptionen(On new grounds, Lex Dossier: Tax Law-Employee-Options)
in: "Handelszeitung" 29 January 2003
by Roger von der Weid
Besteuerung von Mitarbeiteraktien und -optionen(Taxation of Employee stock and Stock Options)
Gewerbsmässiger Weinhandel(Professional Winedealer)
co-authored by Stephan Neidhardt and Dr. Markus Oehrli
in: "Der Schweizer Treuhänder" 2003, p. 187 (Band III)
Optionen und Futures(Options and Futures)
in: "Die Besteuerung in der Schweiz"
Fusionen und Quasifusionen im Recht der direkten Steuern(Mergers and Quasi-mergers under the Law of Direct Taxes )
in: "ASA Bulletin" Vol. 71, p. 689
Verrechnungssteuer bei Provisionszahlungen(Swiss withholding taxes on commission payments)
in: "IFF Forum für Steuerrecht (FStR)" 1/2001
Mechanismus der Anpassungsfristen im Steuerharmonisierungsrecht(Deadlines for Tax Harmonization)
in: "IFF Forum für Steuerrecht (FStR)" 2001, pp. 79 ff.
Gewerbsmässiger Wertschriftenhandel – wie weiter?(Professional Securities Dealers – What's Next?)
in: "IFF Forum für Steuerrecht (FStR)" 2/2001
Kapitaleinlage und Kapitalgewinne bei Vorratsaktien(Capital Contributions or Capital Gains on the Disposition of Treasure Stock)
Hybride Finanzierungsinstrumente und -vehikel im grenzüberschreitenden Verhältnis(Hybrid Financial Instruments and Entities in Cross-Border Transactions)
in: "Archiv für Schweizerisches Abgaberecht (ASA)" 3/2001
European Community and European Union Law: How to Look for? Where to Find?
Zürich 2001 (1st edition: 1992)
Tax Treatment of Hybrid Financial Instruments in Cross-Border Transactions (Swiss National Report for the 2000 IFA Congress in Munich)
in: "IFA Cahiers 2000"
Privatisierungen aus steuerrechtlicher Sicht(Privatisation of public utilities – tax implications)
in: "Der Schweizer Treuhänder" 2000, pp. 237 ff.
Cross-Border Effects of Restructuring
in: "IFA-Seminar 2000" 2000, p. 58 (Vol. 25d)
Chair of panel discussion, Congress of the International Fiscal Association
Eilat, Israel October 1999
Differenzierte Massgeblichkeit bei «getreuer Darstellung»(Distinguishing Relevant Factors in «True and Fair View» Presentation)
in: "ASA Bulletin" Vol. 69, p. 105
Zurich 10 September 1997
Firmenübernahmen – steuerrechtliche Probleme(Takeovers – Tax Problems)
St. Gallen May 1996
Rechtsmittelsystem der Steuerharmonisierung(Legal Remedies Under The Tax Harmonization Provisions)
in: "Der Rechtsschutz nach StHG und DBG"
Berne/Stuttgart/Vienna 1995
Schiedsgerichtsbarkeit und Mehrwertsteuer(Arbitration and Value-Added Tax)
co-authored by Marcus Desax and Pierre A. Karrer
Die Unternehmensgruppe in der Mehrwertsteuer(The Business Group in the Context of the Value-Added Tax)
in: "ASA Bulletin" Vol. 63, p. 479
Übersicht über Steuerfragen im Zusammenhang mit Joint Ventures(Overview of Tax Questions in Connection with Joint Ventures)
in: "Kooperations- und Joint-Venture-Verträge"
Berne 1994, p. 163
Stempelgesetzrevision 1992 – Was auch Nicht-Banker interessiert(Reform of the Stamp Tax Law – What is Also of Interest to Non-Bankers)
Zurich 26 January 1993
Gedanken zur horizontalen und vertikalen Steuerharmonisierung(thoughts on tax harmonization)
in: "Schweizer Treuhänder" 1993, pp. 297 ff.
Das Handwerkszeug des schweizerischen EG-Rechtlers(The Tools of the Swiss EC Practitioner)
in: "Europa Institut Zürich: Aktuelle Probleme des EG-Rechts nach dem EWR-Nein"
1993, p. 33
Die Umstrukturierung von Unternehmen nach neuem Bundessteuerrecht(The Restructuring of Businesses under the New Federal Tax Law)
in: "Das neue Bundesrecht über die direkten Steuern"
1993, p. 285
Vereitelt der Fiskus das neue Aktienrecht?(New Company Law Thwarted by the Tax Authorities?)
in: "Neue Zürcher Zeitung (NZZ)" 144/1992, p. 37
Zurich/Geneva February 1992
Steuerrechtliche Aspekte des Leasing von Investitionsgütern(Tax Law Aspects of the Leasing of Investment Property)
in: "Neue Vertragsformen der Wirtschaft: Leasing, Factoring, Franchising"
Von der Methodologie der bundesgerichtlichen Rechtsprechung im Steuerrecht(Methodology of the Swiss Federal Supreme Court in deciding tax matters)
in: "ASA Bulletin" 1991–1992 Vol. 60 (Archiv für Schweizerisches Abgaberecht (ASA))
Einkommenssteuerliche Aspekte privater Portfolio-Anlagen(Income Tax Aspects of Private Portfolio Investments)
in: "ASA Bulletin" Vol. 59, p. 345
La non-reconnaissance des personnes juridiques en matière fiscale(Non-recognition of Legal Entities in Tax Matters)
Geneva November 1989
Die Nichtanerkennung von juristischen Personen im Steuerrecht der Schweiz(The Disregard of Legal Entity in Tax Law of Switzerland)
in: "Cahiers de droit fiscal international, Swiss national report for the 1989 Rio de Janeiro Congress of the International Fiscal Association Vol. LXXIVa" 1989, pp. 501–524
Several articles as Swiss country reporter
in: "Tax Notes International" 1989–1992
Die Nichtanerkennung von juristischen Personen im Steuerrecht(Non-recognition of legal entities in tax matters)
Berne November 1988
Steueraspekte güterrechtlicher Gestaltungen(Tax Planning Issues in Property Law)
in: "Steuer Revue" 1988, p. 387
Steuerrechtliche Probleme bei der Unternehmensnachfolge(Tax Issues in Business Succession Planning)
in: "Jahresbericht 1987 der Schutzorganisation"
IFA-Landesbericht 1986 über Transfer von Wirtschaftsgütern in eine und aus einer Steuerhoheit(IFA-Country Report 1986 on the Transfer of Business Property to and from a Tax Authority)
1986 (Cahier LXXIa)
Missbräuchliche Inanspruchnahme von Doppelbesteuerungsabkommen(Misuse of double Taxation Conventions)
in: "Neue Zürcher Zeitung (NZZ)" 21 February 1985
Products & experienceTax