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Patrick Schmid
Former Member
Title
Dr. iur. HSG
Last Name
Schmid
First name
Patrick
Email
patrick.schmid@unisg.ch
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Item type:Publication, Risikoallokation als steuerplanerisches Instrument multinationaler UnternehmenType:journal articleJournal:Beiträge zu aktuellen Themen an der Schnittstelle zwischen Recht und Betriebswirtschaft V - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Tax Arbitration under the BEPS Convention, An Overview and Potential Pitfalls from a Swiss PerspectiveOn 7 June 2017, Swiss representatives signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“BEPS Convention”). Once in force, the BEPS Convention will amend 14 of Switzerland’s double taxation agreements and implement, among other measures, an arbitration dispute resolution procedure. Where two contracting states are unable to reach an agreement within a certain timeframe, the affected taxpayer can initiate an arbitration procedure on any unresolved issues. The article provides background information, gives an overview over the arbitration procedure under the BEPS Convention while highlighting potential pitfalls from a Swiss perspective.Type:journal articleJournal:ASA BulletinVolume:Vol. 36Issue:No. 2 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Entschädigung immaterieller Vermögenswerte: Auswirkungen des Updates 2017 der OECD-VerrechnungspreisleitlinienType:journal articleJournal:TPI – Transfer Pricing InternationalIssue:2 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Markenrechte: Entschädigung des rechtlichen Eigentümers vs. Ausübung von DEMPE-FunktionenType:journal articleJournal:TPI – Transfer Pricing InternationalIssue:4 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Relocation of a Company's Business to SwitzerlandType:journal articleJournal:Bulletin for International TaxationVolume:Vol. 69Issue:No. 4/5