Commentaire de l’ATF 140 II 141

par Leonardo Gomez Mariaca | 20/09/2021 | Droit fiscal

Il s’agit ici d’un commentaire d’un arrêt du Tribunal fédéral de droit fiscal avec pour problématique principale l’interprétation au niveau international du principe d’interdiction de la double imposition inter cantonale.

Besteuerung von Künstlern und Sportlern im Zeitalter der Digitalisierung

par Matias Christie | 19/10/2021 | Droit fiscal, Droit international

Das Aufkommen der Digitalisierung hat auch das internationale Steuerrecht nicht unberührt gelassen, insbesondere was die Besteuerung internationaler Künstler und Sportler betrifft. Die Doppelbesteuerungsabkommen zwischen den Staaten haben sich manchmal nicht an die neuen Herausforderungen der Digitalisierung angepasst, wie z.B. Esports, Influencer oder Streaming-Plattformen. Diese Arbeit versucht, diese Rechtslandschaft aus Schweizer Sicht zu beleuchten.

Common Reporting Standard: The blockchain-based assets case

par Trang Fernandez-Leenknecht | 15/11/2019 | Droit bancaire & financier, Droit européen, Droit fiscal, Droit international

The OECD and G20 countries together with the EU, developed the new global model for the Automatic Exchange of Financial Account Information in Tax Matters (AEoI), based on a Common Reporting Standard (CRS), to facilitate cross-border tax transparency on financial accounts held abroad and to equip tax authorities with an effective tool to tackle offshore […]

Common Reporting Standard: The blockchain-based assets case

par Trang Fernandez-Leenknecht | 15/11/2019 | Droit bancaire & financier, Droit européen, Droit fiscal, Droit international

The OECD and G20 countries together with the EU, developed the new global model for the Automatic Exchange of Financial Account Information in Tax Matters (AEoI), based on a Common Reporting Standard (CRS), to facilitate cross-border tax transparency on financial accounts held abroad and to equip tax authorities with an effective tool to tackle offshore […]

International Taxation of Cloud Computing - Permanent Establishment, Treaty Characterization, and Transfer Pricing

par Alexander Weisser | 8/10/2020 | Droit administratif, Droit de l'internet, Droit des technologies, Droit fiscal, Droit international, Droit international public

Cloud computing may be borderless, but taxes are territorial. It is easy to imagine how the two concepts can clash. Much effort has gone into harmonizing tax rules across borders with the result that many jurisdictions have very similar tax rules. Even so, taxation remains a basic expression of national sovereignty. The goal of this […]