Current cases on intercantonal and international corporate tax law (2026)
- International
- Entreprises
The determination of tax domicile and the delimitation of permanent establishments are among the most challenging issues in intercantonal and international corporate tax law - especially in constellations with home offices, cross-border infrastructures or competing cantonal tax jurisdictions. Using practical case studies, Philipp Betschart and René Matteotti show how the place of effective management is to be determined, when home office activities constitute a permanent establishment and how profits are to be separated internationally according to the Authorized OECD Approach. The importance of sovereign rulings in the assessment procedure and revision claims in the case of intercantonal double taxation are also dealt with. The solutions provide you with the necessary tools to confidently assess jurisdiction and separation issues and to recognize tax risks at an early stage.
