EY Global

Liechtenstein introduces new GloBE notification requirement

The new Competent Authority Arrangement has implications for US 81-100 Group Trusts' applications for Swiss taxes withheld on dividend income.

Why technology and a solid data foundation are key to tax transparency

Learn how AI and emerging tech can help tax teams achieve transparency, comply with new regulations, and streamline reporting across global jurisdictions.

How to alleviate BEPS 2.0 Pillar Two data challenges

Advanced data aggregation tools can help with BEPS 2.0 Pillar Two compliance. Read our insights to stay compliant and reduce risks. Learn more.

Switzerland adds new professions to benefit from simplified immigration requirements

As of 1 January 2024, Switzerland added new roles to its list of professions that benefit from simplified immigration requirements when undertaken by highly skilled nationals from outside the EU and European Free Trade Association (i.e., non-EU/EFTA nationals).

How to navigate global trends in Artificial Intelligence regulation

Learn why the AI regulatory approach of eight global jurisdictions have a vital role to play in the development of rules for the use of AI.

Swiss BEPS 2.0 Pillar Two implementation - Switzerland to apply QDMTT beginning 1 January 2024; IIR and UTPR delayed

The Swiss Federal Council has declared the entry into force of the Swiss implementation of the OECD BEPS 2.0 Project's Pillar Two rules beginning 1 January 2024. The Federal Council may later update and improve the Pillar Two ordinance and must now propose a draft law on Pillar Two to the Swiss Parliament within six years.

Switzerland publishes updated vacancy reporting requirement for employers

On 30 November 2023, the Swiss Federal Department of Economic Affairs, Education and Research published an updated list of professions where, in case of any vacancy, employers must report it to local unemployment offices prior to advertising it.

Switzerland to retain work permit quotas for EEA, UK and third-country nationals in 2024

A Tax Alert prepared by EY's People Advisory Services group. Learn more.

Switzerland to retain quotas for Croatian nationals in 2024

On 22 November 2023, the Swiss Federal Council announced that it will continue to implement quotas in 2024 for Croatian nationals who seek to obtain Swiss work or residence permits. The quota for 2024 will be the same as that for 2023.

GenAI can help tax functions address challenges

GenAI can automate tasks, summarize information and provide insights, but it needs a person’s input to optimize the technology. Learn more.

EY’s commitment to ethical and responsible AI principles

EY is committed to the responsible and ethical design, implementation and use of AI systems. Learn more about our Responsible AI principles.

How tax departments should prepare for CBAM

Tax functions need to plan for the challenges CBAM will create and identify the potential opportunities it offers. Read more.

OECD/G20 Inclusive Framework releases additional Administrative Guidance on Pillar Two GloBE Rules: Detailed review

This Tax Alert takes a detailed look at the Organisation for Economic Co-operation and Development (OECD) Administrative Guidance on the Pillar Two Global Anti-Base Erosion (GloBE) Rules, released on 17 July. Companies should evaluate the new information in the July Guidance that is relevant to the operation of the GloBE Rules in their circumstances and monitor how the jurisdictions where they operate reflect the Guidance in their domestic Pillar Two legislation.

Update on Switzerland/France cross border tax and social security agreements

An agreement between Switzerland and France, signed at the end of June 2023 to supplement the bilateral double taxation agreement, contains new and permanent taxation rules for employment income from home working. The agreement includes a teleworking threshold authorized up to 40% for all cross-border workers (regardless of cross-border status). Temporary assignments carried out on behalf of the employer in the country of residence or in a third country are considered in

Switzerland votes to amend Constitution to allow Pillar Two implementation

On 18 June 2023, Switzerland approved the legal basis for the introduction of Pillar One and Pillar Two of the OECD/G20 BEPS 2.0 project in the form of a constitutional amendment by a public vote.

Why five years of transforming tax and finance functions is paying off

New tax operating models in the last five years delivered value to businesses, EY survey shows. The next five years will add even more. Read more.

How transformation is shaping global indirect tax

The trends that are driving transformation at a global scale and how indirect tax functions can best prepare and add value. Find out more.

How disruption is shaping opportunities for global trade

In the face of continued geopolitical uncertainty, indirect tax and trade functions have an opportunity to show their real value. Find out more.

Switzerland opens public consultation on procedural aspects of the OECD's Pillar Two minimum corporate tax

The Swiss Federal Council has opened the second public consultation on the transitional ordinance that will regulate the OECD's Pillar Two minimum corporate tax in Switzerland during a transition phase, with new provisions added mainly on procedural and criminal tax law aspects.