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Inspired by the Fair Trade Mark, the Fair Tax Mark is a new standard to promote companies pursuing ethical tax policies and reward good behaviour among taxpayers. Richard Murphy, founder and technical director of the campaign, explains why it is necessary.

Six new members have joined the Internal Revenue Service’s Advisory Council (IRSAC) in the US, a group which discusses important tax administration issues with the IRS officials.

Aurélia de Viry has joined King & Spalding as founding partner of the firm’s tax practice in Paris. She was formerly a counsel at Clifford Chance.

Rolf Wüthrich of burckhardt looks at the options available to taxpayers when it comes to the tax treatment of option rights granted to shareholders and explores the Swiss tax consequences of a company granting call or put options to shareholders at a price not equal to the fair market value.

In the first of a two-part series looking at cooperative tax compliance and enhanced relationships in Italy, Simone Zucchetti and Riccardo Petrelli of Tremonti Vitali Romagnoli Piccardi e Associati look at the options already available to taxpayers in the country.

Oliver Jaeggi and Kurt Wild, of Tax Partner AG – Taxand, discuss the mid- to long-term positioning of Switzerland in the global tax world.

Switzerland is well-known for its favourable direct tax rules which contribute to the large number of relocations to this mountainous country, but indirect tax concerns are often overlooked. Here, Constant Dimitriou of KPMG looks at the country’s VAT system.

Using the tax system to attract investment into a country is nothing new. The UK has come under pressure over the lengths to which it is going to ensure potential foreign investors see it as "open for business", with the Patent Box regime coming under challenge and with claims the country is becoming a tax haven through its attractive controlled foreign company (CFC) rules and declining corporate tax rate. But if one country has been a trailblazer in this regard, it is Switzerland.

Markus Wyss of KPMG identifies the key issues being raised in discussions around base erosion and profit shifting (BEPS) that will impact Swiss-based or Swiss-headquartered businesses.

Armin Marti and Laurenz Schneider of PwC explore the details of the third pillar of the Swiss Corporate Tax Reform III, looking at how each proposed measure will impact Switzerland as a business location.