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The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.
The Swiss Supreme Court has just handed down an interesting decision on the controversial question of whether and under what…
The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues…
Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme…
In private law, churning is not a defined term, and the question of when an asset manager engages in behaviour…
The new Finance Act contains several measures affecting taxation of individuals.