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tax Taxing the digital economy
Governments and tax authorities are scrambling to keep pace with the increasing digitisation of the global economy and public outcry over the levels of corporate tax being paid by large multinational enterprises (MNEs).
tax § 165 (5) StGB: Substance for tax purposes
The legal provisions on money laundering were extended in Liechtenstein on 1 July 2019 and now also include tax fraud and qualified tax evasion, even if this leads merely to a tax saving and not to an actual inflow of capital. Those affected will now face the challenge of proving that no possible tax saving has been made. For legal entities with foreign participants that have little substance in Liechtenstein, providing adequate evidence may pose a particular challenge.
Business Risk Services Internal audit hot topics
Technology is continuing to advance at a rapid rate, bringing new growth opportunities for organisations around the world. While it enables new commercial models and supports emerging business areas, it brings additional pressure for established organisations to keep up to date. These advances create new challenges for risk management, and organisations must be more alert than ever around emerging risks. In this document we set out the top ten technology risks, which audit committees should seek to gain assurance over.
Sponsoring Main sponsor of the Future Masters 2019 Golf Tournament
Grant Thornton Switzerland/Liechtenstein was the main sponsoring partner at this year's "Future Masters" golf tournament for the second year in a row. The "Future Masters" tournament was held on Saturday, 27 July 2019 at the Golf Club Bad Ragaz. The 18-hole Championship Course has been a member of the "World of Leading Golf" since 2018 and stretched passionate golfers to the limit. Surrounded by an impressive mountain panorama, the impeccably kept park in Bad Ragaz offered an unforgettable golfing experience. The Golf Clinic - the beginners' course on the driving range - was available to all the "not-yet golfers" on the day of the tournament. After the tournament, an entertaining supporting programme awaited the participants in the gladys restaurant along with a culinary evening menu.
GRANT THORNTON Switzerland/LIECHTENSTEIN The future of leadership
Global business is facing a wave of disruptive influences that look set to spark the Fourth Industrial Revolution. We explore how the way professionals work is evolving, the leadership skills that will be needed within the dynamic mid-market to thrive, and how organisations can stay competitive in the war for talent and customers in 2030.
Business Risk Services 361° IT Assessment
Your company can no longer afford to not have a clear IT strategy or have manual processes, unclear roles and responsibilities, poorly defined support processes or a lack of an overview or cost structure of third-party providers. In an increasingly digital and fast-moving world, it is important to be efficiently positioned in the area of IT so that both employees and customers see well-functioning and cost-efficient IT as being added value.
Tax Corporate Tax Reform
A public vote on May 19, 2019 approved a long awaited corporate tax reform. The main objective of the changes is to align Swiss tax law with international standards while preserving and enhancing Switzerland’s attractiveness for international mobile companies. The reform will phase out some preferential corporate tax regimes (the mixed domiciliary and principal company regulations) that were in the focus of dispute with the EU and the OECD. A bundle of new measures will strengthen Switzerland’s attractiveness as a hub for international business.