Practice on withholding tax and outlook on current developments
Content
Even after more than 50 years since the entry into force of the Withholding Tax Act, withholding tax still gives rise to a wide range of issues, both in terms of collection and refunds. The focus of audits by the Federal Tax Administration is also increasingly on transfer pricing: Monetary benefits in this area are a high cost and effort factor, especially as only partial refunds are generally possible based on a double taxation agreement.
This seminar deals with the current practice of withholding tax. Existing knowledge will be refreshed and deepened through practical case studies. The current practices on both the collection and refund side are shown, whereby the criminal law component, which should not be underestimated, is also integrated.
The speakers have a strong connection to practice and demonstrate a great deal of withholding tax expertise.
Main topics
- Tax collection, in particular audits by the FTA
- International tax refund
- Reporting procedure
- Criminal law
- Focus on procedural law
- Program -
Intragroup financing / Price adjustments / Transfer pricing and audits / Restructuring / Other current survey issues (part 1 and 2)
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Workshop
Intragroup financing / Price adjustments / Transfer pricing and audits / Restructuring / Other current survey issues (Part 2)
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Workshop
Criminal withholding tax law - liability risks for directors and trustees/statute of limitations/intent
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Workshop
Restitution in international relations - current practice and problem areas
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Workshop
Reporting procedure in group relationships, reimbursement in national relationships - current practice and rulings
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Workshop
Focus on procedural law
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Workshop
- Program end -
Useful tips
You can participate in this seminar both on-site and virtually.
Members of ISIS, employees of courts and administrations as well as persons under 35 years of age or in training receive a discount on the regular seminar price (for details see section 6 of the GTC).
Documentation; in case of on-site participation also stand-up lunch and refreshments during breaks
Participation in the one-day ISIS) seminar is confirmed with 8 lessons of professional development.
Why ISIS Seminars?
- Top speakers
- Exclusive venues
- Personal networking
- High quality documents
- Detailed solution instructions
Compact seminars
You want to build a solid foundation: Compact seminars
In the compact seminars, you will acquire the basic knowledge of Swiss and international tax law in individual topic-related modules. These basics are supplemented by the latest developments in tax law.
The compact seminars are usually one-day events at a central location, but they can also be attended as an online event via streaming.
For preparation and for reference after the seminar, you will receive documents with case studies and detailed solution instructions. The seminar will focus on discussing the case studies.
Integration seminars
You want to think outside the box: Integration seminars
On the one hand, the integration seminars provide you with the basics from cross-tax knowledge areas, for example basic legal and business management knowledge. On the other hand, you can deal in depth with the tax issues arising in this context on the basis of practical case studies.
The integration seminars are usually one-day events with introductory speeches as well as presentations on the respective cross-tax topics. The tax-specific issues are dealt with by discussing case studies.
In-depth seminars
You want to get to the bottom of tax law: In-depth seminars
The in-depth seminars provide an intensive examination of complex tax issues. The in-depth seminars are mainly or exclusively designed as workshops. After a brief introduction to the topic, practical examples are presented with the aim of stimulating in-depth discussions.
In order to leave enough time for the exchange of ideas
also outside the workshops, the in-depth seminars are partly two-day events, where special emphasis is also placed on the ambience.
The in-depth seminars are aimed at experienced tax professionals and those who want to become one.
Working Skills Seminars
You want to develop your secondary virtues: Working Skills Seminars
Within the framework of the working skills seminars, you can train your non-tax-specific skills that are important for success in tax practice. For example, working techniques, creativity or communication skills.
These seminars are held only sporadically.
Update Seminars
You want to be "à jour": Update seminars
In the update seminars, we take changes in tax legislation as well as in related areas of law and changes in tax practice by tax authorities as an opportunity to take a close look at the effects on tax practice. In doing so, the basics are also presented, as far as this makes sense.
Update seminars also include the 90-minute webinars, which are held exclusively online during lunchtime. They focus primarily on current developments.
Seminars Romandie
The ISIS in French-speaking Switzerland
ISIS is also present in French-speaking Switzerland and offers seminars in French. As a rule, these are in-depth seminars. The topic is always selected in the light of current developments.
Tax Trips
You want to expand your horizons: Tax Trips
The Tax Trips take you abroad and offer the opportunity to combine the useful with the pleasant. You travel to other countries and get to know not only their tax peculiarities, but also their cultural and culinary specialties. The training events are carried out in close cooperation with local institutions as well as tax experts practicing on site.
Tax Trips take place only sporadically.
