Swiss Tax e-newsletter - October 2019
Discover the recent tax news in our newsletter! (content in English or French)
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Cryptocurrencies and taxation: digital currencies generate very real taxes!
The Federal Tax Administration has recently issued a working document that aims to clarify the tax treatment of cryptocurrencies and initial coin/token offering (ICO/ITO) not only for companies but also for individuals. (Article in French)
Amendment to the Double Taxation Agreement between Switzerland and the USA
The Protocol amending the double taxation agreement (DTA) in the area of income tax between Switzerland and the USA has entered into force on 20 September 2019 (Article in French)
VAT treatment of negative interest rates
The increasing application of negative interest rates, which we have seen in recent months, has consequences that go far beyond the financial sector. Indeed, for many non-financial companies, the question sometimes arises as to how to deal with these revenues in terms of VAT.
Mandatory reporting of cross-border arrangements - DAC6
Take the necessary measures to meet this obligation within the time limits set! (Article in French)