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An Interview With... An Interview With...
Walter Boss & Nelly Iglesias attorneys-at- law of Poledna Boss Kurer AG (PBK)
This feature is designed to get up close and personal with leading lawyers across the world. An Interview With… aims to gain a unique insight into the work of leading experts across their specialist practice areas and jurisdictions, and look, in-depth, at the key issues which affect their work.
As part of this month’s ‘An Interview with…’ feature, Lawyer Monthly speaks to Walter Boss and Nelly Iglesias, attorneys-at- law of the Swiss law firm Poledna Boss Kurer AG (PBK) with offices in Zurich and Lugano and over 30 years of experience in the field of domestic and international tax law, as well as corporate and commercial matters. Please introduce your firm.
Our dedicated team has an in-depth knowledge of the tax, corporate and commercial Swiss laws as well as international tax agreements, and has distinguished itself by delivering outstanding services of consistent quality, which is also evidenced by a range of publications and speaking assignments.
Please tell me about your firm and your work within it.
Our firm offers tax and legal advice in a wide range of areas delivered by specialised and renowned experts. Our activity covers amongst others tax law, commercial and corporate law, health law, real estate and construction law, public and administration law, energy law, insurance/ reinsurance/liability matters as well as litigation and arbitration.
Our clients are corporations and partnerships, as well as institutional and private investors, individuals, trusts, estates and tax-exempt organizations.
What is your favourite aspect of your work and why?
Dealing with complex issues and bringing efficient solutions to our clients with an added value represents a motivating part of our work.
What are the key issues you deal with on a regular basis?
Key issues we deal with on a regular basis include the negotiation of rulings (tax requests) with the Swiss tax authorities, tax planning, domestic and cross-border reorganizations, mergers
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& acquisitions, matters related to employee benefits and transferees of companies operating internationally, as well as tax advice in other types of business transactions.
Are there any recent legislative changes that you are particularly interested in or concerned about?
Switzerland has initiated a new series of corporate tax reforms; currently the third reform is under way (Corporate Tax Reform III). The main purpose of the Corporate Tax Reform III is: (i) to maintain the tax attractiveness of Switzerland; (ii) to contribute to the international acceptance of its tax system in the context of the international pressure exercised by foreign States and organizations on the Swiss corporate tax system ; (iii) to provide legal certainty for taxpayers; and (iv) to be in line with internationally accepted tax standards.
As the Corporate Tax Reform III is still in draft form, the outlines of the project are not yet definitive. However, the main corporate tax reform proposals which are currently discussed include a replacement of the Swiss special tax regimes by new tax incentives. In particular, it is expected that the following measures will be introduced: (i) a new license box setting for a privileged taxation of income deriving from intellectual property rights; (ii) a new additional notional interest deduction reducing the taxable income of all Swiss companies; (iii) lower corporate income tax rates at the cantonal and communal levels – considering that there are three levels of taxation in Switzerland for income and capital tax purposes, i.e. federal, cantonal and communal, and that the highest portion corresponds to the cantonal and communal taxes; (iv) abolishment of the issuance stamp duty of 1% levied on contributions
What has been your biggest achievement in your legal career so far?
Together with our partners, we have succeeded in forming a highly reputed law firm that has established itself in a very competitive market in a short time. LM
CONTACT
Nelly Iglesias Attorney-at-law Certified tax expert Tel: +41 44 220 12 12 Fax: +41 44 220 12 13 Email:
iglesias@pbklaw.ch
Walter H. Boss Attorney-at-law, LL.M. Tel: +41 44 220 12 12 Fax: +41 44 220 12 13 Email:
boss@pbklaw.ch
P | B | K
Poledna Boss Kurer AG Rechtsanwälte | Attorneys at law Bellerivestrasse 241 | Postfach | P.O. Box 865 CH-8034 Zürich
Website:
www.pbklaw.ch
JULY 2014
made without consideration by shareholders to the company; (v) favourable asset valuation in case of relocation to Switzerland, etc.
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