Topic: Tax & Transfer Pricing

AGN EMEA Taxation Task Force (TTF) Newsletter

In Switzerland, new provisions on inheritance law will come into force on 1st January 2023 – What does this mean?

The new provisions will increase the available quota (of one’s property one can dispose of) for testators to plan their assets and beneficiaries. This allows testators to have a larger share of their estate available, e.g. for non-legal heirs.

Contributed by: BKL.

If there’s one area of tax that has gone from being a niche area to one where questions arise daily, it’s cross-border employment. Most often, it is in the context of UK companies hiring local people in a foreign jurisdiction or foreign companies remotely taking on UK-based employees; we also see numerous temporary cross-border assignments which present their own challenges.

Contributed by: James Moore.

The AGN Taxpresso is a quarterly publication designed to give you a better understanding of the Asia Pacific (AP) region.

AGN EMEA Taxation Task Force (TTF) Newsletter

Cross-border inheritances and gifts are on the rise due to the changes in life and work – what should you know?

We would like to draw your attention to cases in which the persons involved are residents in different countries, or the subject of the transfer are assets like real estate, cash assets or shares not held in the country of residence.

A summary of the most relevant taxes in Europe, the Middle East & Africa.

Countries Comparison.

A summary of the most relevant taxes in Latin America.

AGN EMEA Taxation Task Force (TTF) Newsletter

The decisive factor for wage tax liability in the international assignment of employees is which state is entitled to the right of taxation and who has to pay the wage tax. In many cases, it depends on who is regarded as the “economic employer”.

The AGN Taxpresso is a quarterly publication designed to give you a better understanding of the Asia Pacific (AP) region.