Whoever provides services against payment in Switzerland should clarify whether they must register as a person subject to value-added tax in the country. The obligation to register can also pertain to foreign services providers. This is particularly the case when the relevant foreign company is engaged in assembling, installing or processing goods imported into Switzerland (so-called contractual provision of work and services) and realises annual revenues of CHF 100,000 or more from these services that are subject to tax in this country.
There’s now one combined company for all your trust needs and services. At the end of Marchb2014 we wrote to you about our proposed reorganisation and this has now been finalised, along with a change of name. So please note that with immediate effect:
A due diligence analysis is a review of risks carried out with the ”utmost care″ within the scope of a company acquisition. The objective is aimed at systematically identifying opportunities and risks surrounding acquisition of a company and consequently ensuring the relevant buy or sell decision-making process. The seller strives to realise the best possible price (for his / her life’s work), while the buyer wants to obtain the most in-depth insight into the company prior to the acquisition.
This report is based on a survey completed by client companies of firms in 23 countries, who are members of Nexia International. Participants provided information on their current risk management practices and their readiness in addressing and mitigating risks to their businesses. The report also draws on the results of a concurrent survey completed by Nexia member firms in 27 countries.This report provides an assessment of the business risk management landscape around the world, an up-to-date snapshot of key issues facing the global business community and insights into current best practices.
The new accounting law went into effect on 1 January 2013. The new legislation is not applicable until the financial year 2015, or for consolidated financial statements not until the financial year 2016.