Tax Newsletter No 25 - April 2012
In this issue we present the following topics:
- VAT: Is the transfer of enterprise without real property subject to VAT?
- Real estate tax: Tax rate vs. technical condition of the building/construction
- International tax law: A protocol to the Double Taxation Avoidance Agreement with Cyprus was signed
- International tax law: Implementation of EU regulation on the social security systems in Switzerland
- Transfer pricing: Tax capital group vs. VAT taxation
