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Overview of the tax law decisions of the Zurich Tax Appeals Court published in January / February 2021.

At its meeting on 24 February 2021, the Federal Council opened the consultation on the Federal Act on the Tonnage Tax on Sea-going Ships. An introduction in Swiss tax law would be a targeted means of ensuring the competitiveness of Switzerland as a business location in the area of maritime shipping companies.

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 15 - 21 February 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 15 - 21 February 2021.

On 15 February 2021, the Federal Tax Administration (FTA) published fact sheets on withholding tax and overviews of double taxation agreements.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 8 - 14 February 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 1 - 7 February 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 1 - 7 February 2021.

The group of experts on Switzerland as a tax location, which is made up of various representatives of the Confederation, the cantons and the business community, has formulated 16 fields of action in which it sees potential for tax improvements in Switzerland.

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 Administrative Court published in the weeks of 21 - 31 December 2020.

Overview of the tax law decisions of the Swiss Federal Supreme 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.