International tax / Cross border transactions
In operating in the global economy, businesses and their owners require and choose to make investments in international markets that provide the optimum return. Informed and practical tax advice influences these critical investments and maximises financial returns.
Whether you are an international business making direct inward investment into Switzerland or a Swiss company looking to expand into international markets, Mazars tax advisors have a long tradition and the requisite experience in assisting companies with setting up international operations both in Switzerland and abroad.
Mazars is an international integrated partnership. We operate in 86 countries and provide international tax advice on a variety of tax issues to multinational businesses through our vast global network of tax experts. We advise our clients on where intellectual property should be located and how the global supply chains should be configured in order to mitigate the overall effective tax rate.
Our services include:
- Advice on cross-border tax structuring, planning, reporting and risk management
- Advice on cross-border mergers and acquisitions
- Identifying the most tax-efficient way to structure your businesses in Switzerland and abroad
- Structuring the funding of your overseas business considering the various domestic tax laws
- Advice on the international financing and structuring of the operations globally
- Advice on transfer pricing policy and TP documentation requirements at country level
- Foreign tax credit advice and planning to minimise withholding tax burden
- Management of the effective tax rate at group level
- Assistance and global coordination regarding tax compliance and tax obligations of the group entities
- Assistance on tax reporting and tax risk assessment regarding the group financial statements
Nathalie Pellanda Gaud Executive Director - Geneva
Foreign withholding tax reform
Interest, dividend or licence fee income is a concrete example of possible international double taxation for Swiss corporate entities. Indeed, this occurs where such revenues, subject to a withholding tax levied in many source states, are likewise taxable in the recipient’s residence state (i.e. Switzerland).