Monetary benefits in national and international relations

When:
28
.
March
-
.
2023
|
09.00 - 17.00
Webinar - ISIS) - Institute of Swiss and International Tax Law
Pin Location - ISIS) - Institute of Swiss and International Tax Law
Online - ISIS) - Institute of Swiss and International Tax Law
Pin Location - ISIS) - Institute of Swiss and International Tax Law
Online - ISIS) - Institute of Swiss and International Tax Law
Place:
Renaissance Zurich Tower Hotel, Turbinenstrasse 20, 8005 Zurich
*
+ online!
Price:
1090
|
Members & Reduced:
CHF
990
(incl. VAT)
Info - ISIS) - Institute for Swiss and International Tax Law
Language:
German
Reference:
Management:
Susanne Schreiber

Content

In the case of monetary benefits, there is not only the (evidentiary) question of when there is no appropriate consideration, but also whether a (partially tax-neutral) restructuring situation can be invoked. Monetary benefits have to be assessed differently with regard to the time of taxation and the possibilities of cure for profit tax, income tax and withholding tax and for the taxpayer involved. Furthermore, complex procedural questions arise. Discuss current issues on the basis of practical cases with representatives from consulting, tax administration and courts.

Main topics

  • Services in the intercantonal relationship
  • International issues
  • Transfer prices
  • Withholding tax
  • Services between related parties
  • VAT

- Program -

Monetary benefits in the intercantonal relationship

-

Workshop

Determination of non-cash benefits in the Swiss group, procedure for avoiding double taxation and limits according to current case law, substantive and procedural legal basis for profit adjustments StHG / DBG, practical examples
 Patrick Scherrer Patrick Scherrer
Patrick MeierPatrick Meier

Monetary benefits in international relations / transfer prices

-

Workshop

Case studies of pecuniary benefits from a Swiss and international perspective, procedure for avoiding or eliminating double taxation (before / after StADG), practical experience, incl. effects on subsequent periods, in the case of secondary adjustments and other types of taxes
Thomas HugThomas Hug
Ronny RosenblattRonny Rosenblatt

Monetary benefits from the perspective of withholding tax

-

Workshop

Qualification of pecuniary benefits (questions of the beneficiary in the case of withholding tax, accrual and limitation of withholding tax in the case of pecuniary benefits, "curing possibilities" in the case of pecuniary benefits (e.g. by means of restructuring, cancellation practice)
Stefan OesterheltStefan Oesterhelt
David TschanDavid Tschan

Procedural issues in the case of services between related parties

-

Workshop

Questions of burden of proof, submission of new facts vs. legal assessment, influence of confirmed pecuniary benefits on other tax types or involved parties, attribution of pecuniary benefits, e.g. in the case of executive bodies, procedure for avoiding double taxation in the assessment procedure of the company and the shareholder.
Moritz SeilerMoritz Seiler
Olivier MargrafOlivier Margraf

Services between closely related persons from a VAT perspective

-

Workshop

Delimitation of pecuniary benefits and benefits between closely related persons, in particular within the group, valuation issues for the determination of the third-party price, VAT consequences for the service provider and service recipient, case examples and recommendations on how to proceed in the case of possible pecuniary benefits
Ralf ImstepfRalf Imstepf
Roger RohnerRoger Rohner

- Program end -

Useful tips

Online / Hybrid

You can participate in this seminar both on-site and virtually.

Discounts

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).

Professional training

Participation in the one-day ISIS) seminar is confirmed with 8 lessons of professional development.

Included in the price

Documentation; in case of on-site participation also stand-up lunch and refreshments during breaks

Why ISIS Seminars?

  • Top speakers
  • Exclusive venues
  • Personal networking
  • High quality documents
  • Detailed solution instructions
Continuing education in tax law
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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.