The April 2025 issue of Tax News - Current Developments in Swiss and International Tax Law, the journal published by the SUPSI Tax & Legal Competence Centre, is now available.
The journal is accessible by subscription.
Published monthly, it aims to keep interested readers up to date on developments in national, Italian, and international tax matters.
Happy reading!
Below is the table of contents.
Swiss Tax Law
The reduction of the taxation of shareholdings for wealth tax purposes across different Cantons - Samuele Vorpe
Clarification of the elements used in the calculation of the Cost Plus Method - Deniz Oliver
Initial considerations on the new incentivized IRES: (few) highlights and (many) shadows while awaiting the implementing decree - Elio Andrea Palmitessa
Employment income produced in Italy by non-residents - Giovanna Costa, Ilaria Mariani
The binding effect of criminal acquittal in tax proceedings - Giorgio Infranca, Pietro Semeraro
Case Law Review - Swiss Tax Law
Beneficial ownership, offshore companies, and withholding tax - Samuele Vorpe
Review of case law relevant to criminal tax law - Mirya Favazzo
The Cantons of Zug and Zurich compete over the collection of direct federal tax from A. SA - Christian Cirulli
Case Law Review - EU Law
Equal treatment extended to professional expenses - Mario Tenore
The journal Novitą fiscali is available exclusively by subscription and is also offered in a printed and bound format by a printing company.
today and stay up to date with the latest developments in the tax and legal landscape.
Tax News - April 2025 issue now online
