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Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 25 - 31 January 2021.

On 29 January 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

The FTA has updated the overviews of the countries with which the agreements contain abuse provisions, concerning tax relief for Swiss dividends and interest as well as treaty limitations on foreign taxes.

On 22 January 2021, the Federal Tax Administration (FTA) updated the publication "Tax burden in international comparison" and made the 2020 version available.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 11 - 17 January 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks 1 - 10 January 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks of 21 - 31 December 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the weeks of 21 - 31 December 2020.

Circular No. 16 concerning "Inadmissibility of the tax deduction of bribes" and concerning "Evidence of business-related expenses in foreign-foreign transactions" were both repealed and replaced by Circular No. 50.

On 23 December 2020, Switzerland and Italy signed a new agreement on cross-border commuters, which replaces the current agreement of 1974 and now applies reciprocally.

Switzerland and Germany have adjusted the value added tax (VAT) compensation for the German municipality of Büsingen, which is part of the Swiss customs territory.

The State Secretariat for International Financial Matters SIF has concluded a mutual agreement with the Philippines on the recognition and provision of Philippine tax residency certificates. This agreement will enter into force on 10 December 2020.

The FTA has published the circular "Mutations in the Cantonal Supervision Division as of 1 January 2021".

Overview of the tax law decisions of the Zurich Tax Appeal Court published in November / December 2020.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 30 November 2020 - 6 December 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 30 November - 6 December 2020.

On 1 December 2020, the Federal Tax Administration (FTA) published FATCA group requests in accordance with Article 12 paragraph 1 of the FATCA Act.

On 3 December 2020, the State Secretariat for International Financial Matters (SIF) extended until 31 March 2021 the consultation agreement between Switzerland and Germany on the taxation of cross-border commuters and the treatment of state benefits.

The State Secretariat for International Financial Matters (SIF) reported on 3 December 2020 that the provisional understanding agreement of 13 May 2020 between Switzerland and France on the taxation of frontier workers working in the home office as a result of measures to combat COVID-19 remains in force until 31 March 2021.

The Organisation for Economic Cooperation and Development (OECD) published a report on 26th November 2020 on taxation and philanthropy.

The Organisation for Economic Cooperation and Development (OECD) published a report to the G20 on 23rd November 2020.

The Organisation for Economic Cooperation and Development (OECD) published a report on recovery after the Corona crisis on 23rd November 2020.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 16 - 22 November 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 November 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 9 - 15 November 2020.