Tax Technical Course 2017

Transcription

1 Tax Technical Course 2017 Module 1: Tuesday, 6 June 2017 Module 2: Wednesday, 21 June 2017 Module 3: Wednesday, 13 September 2017 Module 4: Tuesday, 26 September 2017 Module 5: Tuesday, 17 October 2017 Module 6: Tuesday, 31 October 2017 Module 7: Tuesday, 7 November 2017 PwC Geneva

2 Tax Technical Course 2017 Dear Sir or Madam, We are pleased to announce the launch of the 2017 Edition of our Tax Technical course for Tax and Finance professionals. Switzerland has a unique tax system involving tax authorities at both cantonal and federal levels. As such, it can be difficult to compare your experiences in other jurisdictions with the interactions you have with the various counterparts in the Swiss tax system. Our Tax Technical course comprises seven modules that offer you the opportunity to learn more about Swiss taxation in general and how to deal with the Swiss tax authorities. You may participate in as many modules as you wish. Swiss certified tax experts, mainly partners and directors, from our offices in Geneva and Lausanne will moderate all of the modules in English. Each course will be followed by an apéro, giving you even more time to discuss your specific concerns/questions with us, share experiences and network with fellow tax and finance professionals. For further details, please see the full course description. Whether you are a tax director, tax manager, accountant or finance professional, our Tax Technical course will give you an increased awareness of tax opportunities and risks impacting your business. If you wish to take part in one or more of our modules, please register now through the PwC Switzerland Academy website: Should you have other colleagues interested in this area, please feel free to pass on this invitation to them. We are very much looking forward to meeting you for what promises to be a series of insightful and interactive sessions. Fabio Dell Anna Partner, PwC Gil Walser, Director, PwC

3 Course description Module 1: Module 2: Module 3: Module 4: International / Intercantonal tax allocation This module will address the basics of the Swiss tax system with respect to International / Intercantonal tax allocation of income and equity. A special emphasis will be given to the permanent establishment concept as well as its tax consequences in Switzerland. Goal: understand when and how your company may be taxed in Switzerland Gil Walser, Morad Laqtaïbi, PwC Switzerland CTR III / Swiss tax Incentives / BEPS project / Exchange of Information During this module we will dive into the latest news pertaining to the CTR III political developments and the details of the Swiss special tax regimes that still prevail (i.e. the principal company, holding, auxiliary company rulings and tax holidays). Additionally, we will inform you of the latest developments related to the other OECD and G20 initiatives, such as the BEPS project, local jurisdictions implementation strategies and the increased trend towards tax transparency and reporting. Goal: understand the latest tax developments, as well as the present and future tax benefits of operating in Switzerland Gil Walser, Richard Brunt, PwC Switzerland Corporate restructurings The purpose of this module is to present the Swiss tax aspects of corporate restructurings (i.e. merger, de-merger, spin-off, transfer of assets or participation within the group). Goal: navigate the various Swiss tax consequences such as income tax, withholding tax, and stamp taxes in complex transactions. Gil Walser, Simon Flueckiger, PwC Switzerland Withholding tax / Stamp duty The aim of this module is to focus on the Swiss withholding tax and stamp duty regimes through practical case study examples. We will look in detail at specific fact patterns involving restructurings, capital contributions, compliance, and other international transactions. Goal: provide pragmatic guidance to these complex regimes Fabio Dell Anna, Gil Walser, PwC Switzerland

4 Module 5: Swiss VAT This module will give you high level insight into how Swiss VAT operates and how it affects Swiss companies. The second part of this class will provide you with practical details on EU VAT matters for Swiss companies. Goal: Understand Swiss / EU VAT matters and their effects on Swiss companies Patricia More, Olivier Comment, PwC Switzerland Module 6: Tax administration / Tax return / Relation with tax authorities / Tax litigation/ Procedure This module will cover administrative questions about dealing with the Swiss tax authorities. It will also address the various Swiss tax procedures that must be complied with as well as the tax ruling practice. We will share our experiences and best practices in successfully interacting with the tax authorities. Goal: offer guidance on how to comply with Swiss tax system Gil Walser, Marc Ferry, PwC Switzerland Module 7: Tax Accounting This last module will repeat the fundamentals of when and how deferred taxes have to be recognized emphasizing on various Swiss specifics including an illustration of the Swiss legislative process in terms of enactment considerations, tips how to determine appropriate effective tax rates even when deal with companies or assets and liabilities that are subject to different tax rates, an overview of NOL rules, treatment of investments and many more. Goal: Understand Swiss specifics and how they might affect Swiss tax accounting position Gil Walser, Reto Inauen, PwC Switzerland

5 Organisation Dates Module 1: International / Intercantonal tax allocation Tuesday, 6 June 2017 Module 2: Special tax regimes / CTR III / Exchange of information / BEPS project Wednesday, 21 June 2017 Module 3: Corporate restructurings Wednesday, 13 September 2017 Module 4: Withholding tax / Stamp duty Tuesday, 26 September 2017 Module 5: Swiss VAT Tuesday, 17 October 2017 Module 6: Tax administration / Tax return / Relation with tax authorities / tax litigation/ procedure Tuesday, 31 October 2017 Module 7: Tax accounting Tuesday, 7 November 2017 Time Each module will take place from 1.30 to 5 pm and will be followed by an apéro Venue PwC Geneva 50, Avenue Giuseppe-Motta 1202 Geneva Participation fee CHF 500 per module or CHF 3000 (incl. VAT) for the 7 modules Registration Please register through the PwC Switzerland Academy website by selecting the module(s) you wish to attend: Your registration will be confirmed by .

6 Cancellation and reimbursement of participation fee If the Participant is unable to attend the event, he/she shall notify PwC in writing. In the case of cancellation up to twenty working days prior to the event, the participation fee shall be refunded to the Participant in full; up to ten full working days prior to the event, 50% of the fee will be refunded to the Participant; in the case of a later cancellation, the full amount is due. However, in all cases a third person may participate as a replacement. Disclaimer PwC reserves the right to make changes to the program. Should an event not take place, any participation fees shall be reimbursed in full. Any further claims shall be excluded. Language English Contact PricewaterhouseCoopers SA Maude Previtali Avenue C.-F. Ramuz 45 Case postale, 1001 Lausanne Tel maude.previtali@ch.pwc.com