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This update aims to highlight some points of interest around the definition of ‘exporter' under the new EU Customs Code. A literal reading of the new Customs Code indicates that non-EU entities cannot be an exporter as of 1 May 2016. This appears to require export process adjustments for non-EU companies which currently operate as exporters in the supply chain.
For this fifth edition of the CFO Capital Confidence Barometer, we surveyed approximately 1,600 business leaders across 19 industry sectors and 53 countries. This report represents the views of the 446 CFOs among that group. It shows that CFOs are increasingly optimistic about the global economy, and that their appetite for acquisitions, innovation and value creation activities is on the rise.
On 6 October 2015, in a landmark judgment, the Court of Justice of the European Union (CJEU) struck down the Safe Harbour Agreement between the EU and the US. Therefore, according to the Swiss Federal Data Protection and Information Commissioner (FDPIC) the US Safe Harbour Agreement with Switzerland is also no longer a valid basis for data protection compliant transfers of personal data to the US.
Argentina - Switzerland Tax Treaty enters into force. On 28 October 2015, the remaining notification instruments for the entry into force of the Tax Treaty for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital (the Treaty) were exchanged between Argentina and Switzerland.
Notification procedure for intra-group dividends - latest legislative developments, Withholding tax - "to be or not to be?", The binding effect of tax rulings, Swiss Supreme Court confirmed its decision on currency translation differences, Federal Supreme Court ruling on one-time equity tax in quasi-mergers, New declaration for subjection concerning goods under customs control.
Refueling reinvented - Dr. Frank Pawlitschek explains why his Berlin start-up, ubitricity, is turning lampposts into charging stations for electric vehicles | The remarkable story of Mohed Altrad, EY
World Entrepreneur Of The Year™ 2015 | Meet the tech start-ups turning brilliant ideas into businesses | Eataly's Oscar Farinetti is on a mission to bring regional Italian food and drink to the world
OECD BEPS Action 5 - Impact of the Modified Nexus Approach on the Swiss license box / Tax impact of the lifting of the Swiss franc cap on 2014 financial statements / Developments regarding the notification procedure - consultation by the CEAT / Detailed clarification from the Swiss Federal Supreme Court on intra-group financing.
Mergers and acquisitions by large life science companies reached record volumes last year. According to Firepower fireworks, EY's new report on life sciences dealmaking in 2014, the value of all M&A transactions worldwide reached USD 223 billion, which represents an increase on 2013 of more than 150%.
Driving growth - Regine Sixt on how the car rental firm continues to be entrepreneurial after more than 100 years in business | EY World Entrepreneur Of The Year™ Uday Kotak on innovation in financial services | Meet Andrea Illy — coffee connoisseur | How Muhammad Yunus invented microfinance and social business
Interaction between OECD BEPS Initiative and IP rights / Lump-sum tax credit: summary of two recent clarifications by the Swiss Federal Supreme Court / Clarification on investment impairments by the Federal Supreme Court / Federal Supreme Court ruling on loan write-downs / VAT liability and group taxation - changes to the VAT Ordinance as of 1 January 2015.
Our 11th Capital Confidence Barometer (CCB) - released on 6 October -06.11.2014 finds that 40% of companies anticipate pursuing acquisitions in the next 12 months, the highest percentage in three years. More robust market conditions and expanding deal pipelines should see global M&A return to 2006 pre-crisis levels.
Organizations that succeed in today's uncertain economic times are often ones that have invested in building and maintaining the confidence of their stakeholders. By telling their performance story effectively and consistently to the investment community, regulators, commentators and customers, they earn support for growth and change.
International trade is one of the key drivers of economic growth. The expected increase in global trade volumes, combined with the vulnerability of global trade to internal and external threats, such as fraud and terrorist activities, have prompted a variety of measures aimed at controlling the global supply chain.
Corporate tax reform III: report on the outcome of consultations with the cantons / Real Estate Transactions in Connection with Succession Planning / Legal nature of the assessment note: latest decision by the Federal Supreme Court / The Swiss-Chinese Free Trade Agreement enters into force on July 1, 2014 / Expatriates Ordinance / Swiss Company Cars in the EU
Standing the test of time - Karl-Friedrich Scheufele, Co-president of Chopard, on fast cars, luxury watches and the importance of heritage | Specsavers' John Perkins reveals his vision for the family business | How Ross Perot Jr. made his own mark | Sage's Ivan Epstein on partnerships and going public
The future of tax This periodical magazine is focused on the dynamic tax environment faced by companies operating across the globe. The new publication provides deep insights to our Tax professionals and clients on the most pressing tax and business issues of the day and features high profile tax and business leaders and policy makers.
In this edition of Performance journal, many of the articles examine aspects of operational excellence. For example, we give a unique perspective on the success factors for strategy execution in Africa. We discuss effective measurement techniques, specifically KPIs, but also introducing some ideas on how to measure open innovation.
MiFID II represents one of the centerpieces of financial markets reform and it is far from an incremental change. As a result of the expanded asset class coverage, structural market reform and its applicability for firms previously exempted, MiFID II will dramatically change almost the entire marketplace as we know it today, with far-reaching impacts on everyone engaged in the dealing and the processing of financial instruments. We expect no business or operating model - especially in the ...