Swiss certified tax consultant - fiduciary Geneva: tax advise, tax planning, family office, assets allocation, swiss residence, tax issue, sport advise, offshore location

News & Press

China
China issues new guidelines on tax risk management for large businesses: On 5 May 2009 China’s State Administration of Taxation (SAT) announced the final Guidelines on Tax Risk Management for Large Enterprises (Trial) (Circular Guoshuifa [2009] No. 90) in an effort to help large (...)

April 07
The New China "corporate income tax Law"
On 16 March 2007, China's legislature adopted the long-awaited corporate income tax reform. The new corporate income tax Law coming into effect on 1 January 2008 unifies the previously separate corporate income tax regimes for domestic enterprises and foreign-invested enterprises into a single tax r (...)

mars 2007
France: More Favourable Guidelines on CFC Rules
The French tax administration recently published detailed guidelines on the new CFC rules entered into force on 1 January 2006. The Main Clarifications in Brief Qualifying participation: To determine the level of participation, the rights held directly and those held indirectly must be added togethe (...)

mars 2007
China: Corporate Tax Reform Passes Legislature
National People's Congress Approves New Corporate Income Tax LawMarch 2007 : China's legislature held its final vote on the long-awaited tax reform and approved the new Corporate Income Tax Law ("CIT Law"). Heavily influenced by the current 5-Year Plan's theme of building a harmonious society, the n (...)

mars 2007
Implementation of the EU Interest and Royalties Directive
In 2005 Italy implemented the EU Interest and Royalties Directive with Legislative Decree No. 143/2005 restricting its scope of application to interest and royalty payments accrued (i.e. having become payable) on or after 1 January 2004 with the aim to prevent fraud and tax evasion by intentionally (...)

14 septembre 2006
The ECJ finds UK CFC Rules in breach of the EU Freedom of Establishment
On 12 September 2006, the European Court of Justice (ECJ) released its judgment on the Cadbury Schweppes case (C-196/04). The ECJ found that the UK Controlled Foreign Company (CFC) rules, which apply when a foreign subsidiary of a UK parent is subject to tax at a remarkably lower level than the corr (...)

109, ch. du Pont-du-Centaire - CH-1228 Geneva (Plan-les-Ouates) - 4th floor
Postal address: Pont-du-Centenaire 109 - CH-1228 Geneva plo
Phone: +4122 301 09 84 - Fax: +4122 301 09 86 - Email: c.charmillot@g-po.com
TVA No: 561.166 - RC: CH-660-0076003-2
webdesign: © Sésame Agence

Member of the
Swiss Institute of Certified
Accountants and Taxt Consultants