*This article first appeared in the August 2025 issue of Financier Worldwide magazine.
How is Switzerland adapting to global tax reform and what does it mean for multinationals?
As global tax reforms, such as Base Erosion and Profit Shifting and its Pillar Two take hold, Switzerland is shifting focus from low corporate tax rates to compliant, substance-driven incentives that align with international standards, to retain its status as a top-tier business location of choice.
In this Financier Worldwide feature, Managing Director Dr. Kersten Honold and Director David Brusa, discuss the latest trends in the Swiss Tax landscape as well highlighting the key tax topics to consider when relocating or investing in Switzerland.
Read the full article here
2026 Bonus and LTIP Target Setting Toolkit
January 19, 2026
The fourth edition of our target-setting toolkit supports remuneration committees and reward teams with this challenge by providing a range of market reference points for profit-based performance targets within both the annual bonus and the long-term incentive across the FTSE 100, 250 and Small Cap.
India Tax Alert | Supreme Court Redefines Tax Treaty Protection: GAAR Trumps DTAA in Indirect Transfers
January 16, 2026
In its landmark judgment dated January 15, 2026, in the case of Tiger Global International III Holdings and others, the Honorable Supreme Court (SC) has set aside the Delhi High Court’s (HC) decision dated August 28, 2024.
India Tax Alert | Supreme Court Clarifies Taxability on Amalgamation: The “Commercial Realizability” Test
January 13, 2026
In a landmark ruling, the Supreme Court has introduced the “commercial realizability” test to assess taxability in share substitution cases, holding that freely marketable shares with definite commercial value may give rise to taxable business income.
A&M Tax – Monthly Recap of EU and Dutch Tax Developments
January 13, 2026
The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.
