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Scambio automatico di informazioni e autodenuncia in Svizzera

In una presa di posizione del 13 settembre 2017, l’Amministrazione federale delle contribuzioni (AFC) ha fatto sapere che non accetterà più le autodenunce inviate a partire dal 30 settembre 2018 relative ad elementi fiscali oggetto di scambio automatico di informazioni. L’AFC ritiene che i dati fiscali ottenuti attraverso lo scambio automatico di informazioni verranno portati ...
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The corporate tax reform in the canton of Vaud will be effective in 2019.

Switzerland: The government of the canton of Vaud has just announced that the corporate tax reform (“CTR III“) will enter into force on the 1st of January 2019, without waiting for the federal tax project to be adopted (“Tax Proposal 17“). So, from 2019, the total effective rate of tax on profits (Confederation, canton and ...
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Les trusts des Bahamas

Libro in formato digitale Par Lorenzo CROCE, avocat aux barreaux de Genève et de Singapour, LL.M., TEP Introduction Les Bahamas constituent depuis près de 50 ans un centre financier incontournable de l’autre côté de l’Atlantique, à seulement 30 minutes d’avion des Etats-Unis. Les services financiers et les trusts représentent avec le tourisme l’essentiel du produit intérieur ...
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Le Conseil fédéral décide d’augmenter les contingents de permis de travail pour les extra-européens

Bonne nouvelle ! Le gouvernement suisse a annoncé vendredi dernier qu’il augmentait les contingents de permis de séjour délivrés aux travailleurs extra-européens. Ainsi, 500 permis supplémentaires seront octroyés l’an prochain, soit 3500 permis B (+500) et 4500 permis L de courte durée. Ces autorisations seront versées à la réserve fédérale, c’est-à-dire que les cantons, dans l’hypothèse où ...
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Tax crimes and money laundering-a new focal point for FATF

[pdf issuu_pdf_id=”140703144358-5ddc8d56e97445d799a02425056dde74″ layout=”1″ width=”640″ height=”480″ bgcolor=”FFFFFF” allow_full_screen_=”1″ flip_timelaps=”6000″ ] By Lorenzo CROCE, member of the Geneva Bar, LL.M.   Having already been significantly threatened by the inclusion of article 26 OECD Model Tax Convention in the new Double Imposition Conventions negotiated by Switzerland and the disclosure of 4000 UBS client names to the American Internal ...
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The impact of the sea level rise on the delimitation of maritime zones

Read book versionDowload article in pdf By Lorenzo CROCE, member of the Geneva Bar, LL.M. Introduction The archipelago of Tuvalu, a small country in the South Pacific whose average altitude is no more than 3 meters, risks being definitively wiped off the map in the next decades due to global warming[1].   According to the ...
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