This study explains Switzerland's continued attraction as a reinsurance and captive hub and details the regulatory, legal, accounting, tax and employee reporting requirements for a successful migration or greenfield operation.
Travel and Expense Fraud, the oldest white collar crime
The information in this brochure gives a general overview of taxation at federal level and in the canton of Geneva taking into account 2017 rates, unless otherwise indicated. It is aimed at readers with a sound knowledge of Swiss tax law and of the relevant legislation in Geneva and is intended as a source of reference material.
Is it still possible to avoid a profit or loss impact at the restructuring date?
Investors and companies that export/import goods or services, or make investments abroad are faced with a foreign exchange (FX) rate risk that can have severe financial consequences if not managed properly.
The new standard IFRS 9 on the accounting of financial instruments, effective from 1 January 2018, introduces extensive new financial instruments disclosures to be provided in the financial statements.
Challenges in implementing the new lease accounting requirements
The Swiss biotech industry has reached record figures for 2017 in financing, infrastructure investment, and exports. This shows that confidence in its ability to create value and innovate remains unshaken. The report is published by the Swiss Biotech Association in collaboration with EY.
International mobility has become a crucial tax issue, as tax rates substantially differ between different countries and more and more highly paid workers migrate to countries, where the tax burden on high-income individuals is lower. This is especially true for professional athletes.
Our publication with relevant market data for Switzerland. This publication gives an overview of market multiples and cost of capital components per industry and includes also relevant macro-economic data used in business and other valuations such as impairment tests or purchase price allocations.