All documents from the ISIS) seminar "Withholding tax practice and outlook on current developments" held on October 21, 2024 under the direction of Thomas Jaussi in one PDF document. Case studies, detailed solution notes and slides: Here you will find all documents of the individual workshops according to the following content description.
Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.
view in original language (German)Criminal withholding tax law – liability risks for directors and trustees/statute of limitations/intent
Workshop by Daniel Holenstein on the occasion of the ISIS) seminar on October 21, 2024 entitled "Criminal withholding tax law - liability risks for board members and trustees/statute of limitations/intent"
Focus on procedural law
Workshop by Thomas Jaussi on the occasion of the ISIS) seminar on October 21, 2024 entitled "Focus on procedural law"
Restitution in international relations – current practice and problem areas
Workshop by Oliver Oppliger on the occasion of the ISIS) seminar on October 21, 2024 entitled "Restitution in international relations - current practice and problem areas"
Reporting procedure in group relationships, reimbursement in national relationships - current practice and rulings
Workshop by Markus Küpfer at the ISIS) seminar on October 21, 2024 entitled "Reporting procedures in group relationships, reimbursement in national relationships - current practice and decisions"
Intragroup financing / Price adjustments / Transfer pricing and audits / Restructuring / Other current issues
2-part workshop by Stefan Oesterhelt and David Tschan on the occasion of the ISIS) seminar on October 21, 2024 entitled "Intragroup financing / Price adjustments / Transfer pricing and audits / Restructurings / Other current survey issues" (Part 1 and 2)
Even more than 50 years after the Withholding Tax Act (VStG) came into force, withholding tax continues to raise numerous questions regarding both its collection and refund. Furthermore, audits by the Federal Tax Administration increasingly focus on transfer pricing: financial transactions in this area entail significant costs and administrative burdens, especially since, as a rule, only partial refunds are possible based on a double taxation agreement.
This seminar addresses current practices regarding withholding tax. Existing knowledge is refreshed and deepened through practical case studies. Current practices are highlighted for both collection and refund procedures, with the criminal law component—which should not be underestimated—also integrated.
The speakers have strong ties to the field and demonstrate extensive expertise in withholding tax.
