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Anti-Tax Avoidance Directive Webcast Series
Episode 3: UK and Swiss Tax Reform
Wednesday, 13 March 2019, 15:00 – 16:00 CET (14:00 UK)

The EU Anti-Tax Avoidance Directive (ATAD I & II "ATAD") is designed to tackle tax avoidance practices, and creates minimum standards for EU Member States, which may require changes to corporate tax laws. New rules came into effect as of 1 January 2019 and have a potential impact on cross-border transactions involving an EU entity.

In this episode, we will cover the implementation of ATAD in the UK and the country’s new tax on Offshore Receipts in respect of Intangible Property (“IP”). This new tax is planned to come into effect as of April 2019, and may be imposed on income from IP held in low-tax jurisdictions to the extent referable to UK sales.

Swiss Tax Reform (“Tax Proposal 17”) will also be covered in this episode. This session will focus on the proposed changes to the Swiss federal and cantonal corporate tax system, and the potential impacts for businesses operating in Switzerland. Additionally, the path to enactment for Tax Proposal 17 will be discussed, including the public referendum on 19 May 2019 and the expected timing of the rules coming into force on 1 January 2020.