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Posted on May 17th, 2012
In the second half of 2011, the Reporting and Analysis Centre for Information Assurance (MELANI) observed an increase in phishing attacks, attempted fraud and ransomware. This and other information is included in the semi-annual report published on May 4, 2012. Attacks from cyberspace are becoming technically more sophisticated. Human beings are still the greatest risk, however, [...] Posted on April 25th, 2012
Contents: What is a final withholding tax? How does it work? Posted on April 15th, 2012
Swiss President Eveline Widmer-Schlumpf and Austria’s Federal Minister of Finance, Maria Fekter, signed a withholding tax agreement on 13 April 2012. It follows the same model as the Swiss tax agreement with Germany and the United Kingdom. Under this agreement, persons resident in Austria can retrospectively tax their existing banking relationships in Switzerland [...] Posted on April 9th, 2012
Switzerland and the Federal Republic of Germany signed on 5 April 2012 a Supplementary Protocol that supplements the tax agreement of 21 September 2011. The agreement is thus ready for parliamentary deliberation. It should enter into force at the start of 2013. The essence of the agreement remains unchanged, that the taxation of German capital assets [...] Posted on March 22nd, 2012
ON March 20, 2012 in Brussels, Switzerland and the United Kingdom of Great Britain and Northern Ireland signed a Protocol of Amendment that supplements the withholding tax agreement of 6 October 2011. The agreement remains unchanged in essence. Interest payments will be excluded from the agreement’s scope. At the same time, it will [...] 8 pages
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