VAT treatment of electronic services without monetary payment, data as consideration, Diss., Zurich/Geneva 2025
VAT treatment of electronic services without monetary payment, data as consideration, Diss,. Zurich/Geneva 2025
Liquidation of hidden reserves (step-up / special tax rate regime), capital contribution principle, transposition, notional interest deduction
Liquidation
of
hidden
reserves
(step-up
/
special
tax
rate
regime),
capital
contribution
principle,
transposition,
notional
interest
deduction
Presentation at Fisca seminary in April 2021 with Andreas Remund (Swiss Federal Tax Administration) and Peter Riedweg
German Titel: Aufdeckung stiller Reserven (Step-up / Sondersteuer), Kapitaleinlageprinzip, Transponierung, Abzug auf Eigenfinanzierung