Company Law · Statements & Positions · Wirtschaft · 19. May 2022
Non-adoption of the class action bill (Business 21.082): Submission to the RK-NR
This is an automated tranlation, which is why errors may occur. We recommend that the class action bill (Business 21.082) not be passed The class action bill is not ready for political consideration. The Federal Council looks at the issue of dispute resolution from too limited a perspective and focuses in its proposal exclusively on …
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Session recaps · 12. May 2022
Session Recap Extra Session 2022
This is an automatic translation, which is why errors may occur National Council 20.026 Code of Civil Procedure. Amendment This week, the National Council, as the second chamber of parliament, dealt with the revision of the Code of Civil Procedure. Like the Council of States before it, it is clearly in favor of the important …
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Capital Markets · Reports & Studies · Trade and investment policy · 4. May 2022
Facts and figures on SwissHoldings member companies 2022
This is an automatic translation, which is why errors may occur The document “SwissHoldings: Facts and Figures” provides exciting information on the role of companies as employers in Switzerland and abroad, their involvement abroad in the form of direct investments and their importance on the Swiss stock exchange. SwissHoldings members currently comprise 61 multinational companies …
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Session previews · 4. May 2022
Sessionsticker Sondersession 2022
This is an automatic translation, which is why errors may occur The session ticker provides an overview of important business falling within our area of activity that will be dealt with in the upcoming special session in the National Council and the Council of States. With the session ticker, we show what the business is …
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International Tax Law · Statements & Positions · 20. April 2022
SwissHoldings comments on public consultation document: Pillar One – Amount A: Draft Model Rules for Domestic Legislation on Scope
SwissHoldings would like to thank the OECD for the opportunity to comment on the Draft Model Rules for Scope related to Amount A under Pillar One (“Model Rules for Scope”). We have the following comments: The Model Rules for Scope define Pre-Tax Profit Margin as defined in the Model Rules for tax base determination. Therefore, …
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Dossier Digitalbesteuerung · International Tax Law · National Tax Law · Statements & Positions · 11. April 2022
Vernehmlassungsantwort zur Umsetzung des OECD/G20-Projekts zur Besteuerung der digitalen Wirtschaft
Wir bedanken uns bestens, für die Gelegenheit im Rahmen der Vernehmlassung zur Anpassung der Bundesverfassung betreffend Umsetzung des OECD/G20-Projekts zur Besteuerung der digitalen Wirtschaft Stellung nehmen zu können. Kurzübersicht unserer Positionen Zur weiteren Verbesserung schlägt SwissHoldings die folgenden Anpassungen der Vorlage vor: Verbindliche Zuteilung der Ergänzungssteuereinnahmen an die Kantone: Aus Rechtssicherheits- und Planbarkeitsgründen sollte die …
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Accounting and Financial Reporting · Statements & Positions · 28. March 2022
Comment Letter on Exposure Draft ED/2021/10 “Supplier Finance Arrangements”
Our detailed response (in the appendix) has been prepared in conjunction with our member companies. We very much welcome that the IASB is addressing this topic. Whilst we have many comments to the Exposure Draft, we are appreciative that the IASB is taking concrete steps to address specific stakeholder needs, and is engaging preparers and …
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Accounting and Financial Reporting · Statements & Positions · 21. March 2022
Comment Letter on Exposure Draft ED/2021/9 «Non-current Liabilities with Covenants»
Dear Madam, dear Sir, SwissHoldings, the Swiss Federation of Industrial and Services Groups in Switzerland, represents 61 Swiss groups, including most of the country’s major industrial and commercial enterprises. We very much welcome the opportunity to provide comments to this Exposure Draft (ED). Our association welcomes IASB’s work on this topic generally and supports the …
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Session recaps · 17. March 2022
Session recap Spring Session 2022
This is an automatic translation, which is why errors may occur National Council 21.073 Double taxation. Agreement with North Macedonia 21.074 Double taxation. Agreement with Japan In the first week of the session, the Grand Chamber dealt with two DTA amendment protocols. The protocol with North Macedonia(21.073) contains an implementation of the BEPS minimum standards, …
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Competition Law and Competition Policy · Statements & Positions · 11. March 2022
Vernehmlassung Teilrevision des Bundesgesetzes über Kartelle und andere Wettbewerbsbeschränkungen (Kartellgesetz, KG) – Stellungnahme SwissHoldings
Zusammenfassung: Die Vorlage muss – bevor die Botschaft verabschiedet wird, wesentlich überarbeitet werden, weil zwei wichtige Elemente, die Aufnahme einer Institutionenreform und die Berücksichtigung von Compliance Bemühungen bei der Sanktionsbemessung, fehlen. Es ist denkbar, dass hierzu eine Arbeitsgruppe mit verschiedenen Interessensvertretern unter der Leitung des Bundes gegründet wird. In diesem Falle erachten wir es als …
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