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Stephan Pfenninger and Stephanie Eichenberger of Tax Partner – Taxand look at Swiss cross-border real estate structures in the context of Swiss special purpose vehicles (SPVs) holding foreign real estate or Swiss properties held by foreign SPVs and identify the best methods for exiting such structures.

Pietro Sansonetti of Schellenberg Wittmer explores the evolution of information exchange practices in Switzerland, against a global backdrop of increasing transparency and exchange of information in tax matters.

Benjamin Koch of PwC analyses the Swiss Licence Box proposed by Finance Minister Eveline Widmer-Schlumpf.

Last year saw the pace of tax policy changes across the world step up a gear. But the tax revolution is far from complete. From BEPS to US corporate tax reform and the EU financial transaction tax, many of the key initiatives that dominated the headlines in 2013 will continue to gather pace in 2014.

The Business Council of Australia (BCA) has urged the government to slash corporate and income taxes, while raising GST, in a bid to maintain revenue and promote economic growth.

Andreas Staubli and Remo Küttel of PwC break down the notional interest deduction on surplus equity; a key measure within the Swiss Corporate Tax Reform III package.

The European Parliament has leant its weight behind a standard VAT return in a move that will please taxpayers.

A focused and value orientated approach is of key importance for the success of an M&A transaction. Based on their experience in M&A deals, Susanne Schreiber and Simon Juon of KPMG Switzerland provide practical guidelines from a Swiss tax perspective to enhance the value provided by an M&A process when acquiring Swiss companies.

Markus Weber, André Kuhn and Petra Köppel of Deloitte explore tax transparency trends in global banking and assess how these developments are impacting the Swiss financial services sector.

It is becoming increasingly difficult to enter Switzerland, and with nobody wanting to leave the system once in it, there is a trending impasse. KPMG’s Brad Maxwell explores the Swiss mobility challenge.