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Controlling Beneficiaries

Controlling Beneficiaries

Validity As of January 1, 2022 Legal Basis Articles 32-B Ter, 32-B Quater and 32-B Quinquies of the Federal Tax Code (CFF) in correlation with rules 2.8.1.20 to 2.8.1.23 of Miscellaneous Tax Resolution 2022 (RMF) and articles 84- M and 84-N of the CFF itself. Who are...

Navigating Foreign Pension Plans

Navigating Foreign Pension Plans

Pension plans are a common investment tool for individuals. The reporting requirements for most U.S. pension plans are straightforward; however, foreign pension plans may have additional filing requirements that are not readily apparent. The individual owners of...

Peru cryptocurrency regulation: Tax treatment of crypto coins

Peru cryptocurrency regulation: Tax treatment of crypto coins

Many companies are using cryptocurrencies for their transactions – and the trend is increasing. The legislator in Peru has therefore looked at the tax treatment of cryptocurrencies and set a tax rate of up to 30 percent, for example on profits from sales or futures...

M&A data analytics: The use of data in mergers and acquisitions

M&A data analytics: The use of data in mergers and acquisitions

Collecting, analysing and correctly evaluating data is more important than ever for successful M&A. The M&A specialists from Taurus Corporate Finance, an ECOVIS partner in the Netherlands, explain how correct data analysis works and which methods should be...

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