This course is aimed at discussing and analyzing the main principles of Swiss domestic tax law, as well as international tax law. Specifically, the course will cover specific taxes imposed in Switzerland at three levels of taxation: federal, cantonal and municipal taxes/direct taxes.
This course will also address the principles governing international Double Tax Conventions (DTC) and Tax Information Agreements (TIEA), and the mechanism and conditions that need to be fulfilled to benefit from them.
Skills and knowledge that will be acquired
At the end of the program, participants will:
- understand and apply the Swiss domestic tax system and the tax obligations for individuals and corporate entities and how clients can both remain tax compliant and reduce their overall tax burden;
- understand and apply the Swiss domestic tax principles to wealth management structures regarding tax consequences for Swiss tax residents setting up structures abroad, what kind of structures are better suited for different clients’ needs;
- understand and apply the fundamental principles of international taxation regarding the application of DTCs in cross border scenarios and how efficiently benefit from DTC provisions;
- understand and apply the principles, scope and mechanisms of international tax transparency, including the BEPS project, CRS and AEoI to advise clients which international regulations apply to clients’ industries and activities.