| Dear Madam or Sir, On 1 December 2017, the Swiss Federal Council enacted the new federal law regarding the automatic exchange of Country-by-Country Reporting for multinational corporations. This brings about far-reaching changes in the Swiss tax landscape and poses new challenges for multinational corporations. Not only the new transparency rules, but also VAT legislation contain a number of important changes. In this issue of our quarterly newsletter we will inform you about these and further important tax developments. Tax News - Winter 2017 (full version) Sincerely, Ernst & Young Ltd | | | Daniel Gentsch Managing Partner, Tax & Legal Services EY Switzerland | | Am 1. Dezember 2017 hat der Bundesrat das neue Bundesgesetz über den internationalen automatischen Austausch länderbezogener Berichte multinationaler Konzerne in Kraft gesetzt. Dies bringt weitreichende Veränderungen der Schweizer Steuerlandschaft mit sich und stellt international tätige Unternehmen vor neue Herausforderungen.
Nicht nur die neuen Transparenzvorschriften, sondern auch das Mehrwert- steuerrecht birgt wichtige Neuerungen, die es zu beachten gilt.
Über diese und weitere wichtige Entwicklungen im Steuerrecht informieren wir Sie in dieser Ausgabe unseres quartalsweise erscheinenden Newsletters. Tax News - Winter 2017 (Gesamtausgabe) Freundliche Grüsse Ernst & Young AG | | | Daniel Gentsch Managing Partner, Tax & Legal Services EY Schweiz | | |
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