INTERNATIONAL TAX PROGRAM (LL.M.)

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1 INTERNATIONAL TAX PROGRAM (LL.M.) OF THE BRAZILIAN INSTITUTE OF TAX LAW, SAO PAULO THE INFLUENCE OF THE EUROPEAN UNION ON THE SWISS TAX SYSTEM - WITH PARTICULAR ATTENTION TO THE BASIC PRINCIPLES OF THE SWISS TAX SYSTEM AS WELL AS SWISS TAX REGIMES 2011

2 COURSE CONTENT This seminar addresses to the Swiss tax system, in particular the current tax controversy between the European Union and Switzerland with regard to the various tax regimes offered by Switzerland (such as lump sum taxation, holding taxation, auxiliary taxation, service taxation, Swiss Finance Branch taxation and tax holidays as well as other state incentives). Moreover, we will analyse how Switzerland should react in order to remain a very attractive tax jurisdiction that complies with the EC Treaty State Aid as well as OECD standards. Further, we discuss the fundamental question if there is any legal ground that Switzerland should comply with the EC Treaty State Aid standards. In this connection, a short reference will be made to the Liechtenstein tax regimes following its latest tax revision of January 1, 2011, initiated with the objective of becoming an internationally recognized tax system that meets the EC Treaty State Aid standards and OECD. With various outbound and inbound cross-border case studies between Switzerland and Brazil, we will explore possibilities of tax planning opportunities. Additionally, we will analyse Swiss Collective Investment Schemes (CISs) and trusts in a cross-border context. These vehicles are of considerable practical importance and are often used for optimized tax planning structures despite substantial problems that arise with respect to the application of DTCs to these vehicles. This seminar will also cover the practical use of CISs and trusts, the conflicts of classification, qualification and allocation of income under DTCs. We will also analyse in detail possible solutions to these important issues focusing on the OECD Report on the Granting of Treaty Benefits with Respect to the Income of Collective Investment Vehicles of 23 April BIOGRAPHY Lic. iur. Roland A. Pfister, EMBA Roland A. Pfister studied law at the Universities of Neuchâtel and Granada. After the completion of his law degree, he worked for an international law firm in Belgium and a leading investment bank in Zurich, and then joined the tax department of one of the Big Four accounting firms in Switzerland. In 2008, Roland A. Pfister started his doctoral thesis in international tax law while working at the University Liechtenstein, where he teaches National and International Tax Law. During that time, he obtained additionally an Executive MBA in Wealth Management and was a visiting researcher at the Harvard Law School. In 2011, he started working as tax advisor of Tavernier Tschanz in Geneva. Further, he lectures for the International Tax Program (LL.M.) of the University of Neuchâtel, for the International Tax Program (LL.M.) of the Universidad Torcuato Di Tella in Buenos Aires, for the International Tax Program (LL.M.) at the Brazilian Institute of Tax Law (IBDT) and for the Society of Trust and Estate Practitioners (STEP). In the context of the OECD and the Italian Council of Ministers, he wrote the Swiss report for the IBFD on "Residence of Individuals under Tax Treaties and EC Law". His main areas of expertise include Liechtenstein, Swiss and international tax law for individuals and corporations as well as collective investment schemes, trusts and foundations.

3 REFERENCE LIST (not exhaustive) Oberson, Xavier/ Hull, Howard: Switzerland in international tax law, Amsterdam: IBFD Publications, Locher Peter: Einführung in das international Steuerrecht der Schweiz, 3. Auflage, Bern: Stämpfli, Kubaile, Heiko/Jakob, Walter/Suter, Roland: Der Steuer- und Investitionsstandort Schweiz, 2. Auflage, Herne/Berlin: NWB, Mäusli-Allenspach, Peter/Oertli, Matthias: Das schweizerische Steuerrecht: Ein Grundriss mit Beispielen, 6. Auflage, Bern: Stämpfli, Waldburger, Robert/Höhn, Ernst: Steuerrecht I: Grundlagen - Grundbegriffe - Steuerarten, 10. Auflage, Bern: Haupt, voraussichtlicher Erscheinungstermin Waldburger, Robert/Höhn, Ernst: Steuerrecht II: Steuern bei Vermögen, Erwerbstätigkeit, Unternehmen, Vorsorge, Versicherung, 9. Auflage, Bern: Haupt, Schweizerische Steuerkonferenz SSK (Hrsg.): Kurzer Überblick über die Besteuerung der juristischen Personen (Stand der Gesetzgebung: 1. Januar 2010), Bern: Abteilung Grundlagen / ESTV, (Für weitere Informationen siehe Die Besteuerung der juristischen Personen: gesamter Text unter Schweizerische Steuerkonferenz SSK (Hrsg.): Kurzer Überblick über die Einkommenssteuer natürlicher Personen (Stand der Gesetzgebung: 1. Januar 2009), Bern: Abteilung Grundlagen / ESTV, (Für weitere Informationen siehe Die Einkommenssteuer natürlicher Personen: gesamter Text unter Schweizerische Steuerkonferenz SSK (Hrsg.): Kurzer Überblick über die Vermögenssteuer natürlicher Personen (Stand der Gesetzgebung: 1. Januar 2010), Bern: Abteilung Grundlagen / ESTV, (Für weitere Informationen siehe Die Vermögenssteuer natürlicher Personen: gesamter Text unter

4 SOURCES (NOT EXHAUSTIVE) International tax source OECD (2010): Commentary on Model Tax Convention on Income and on Capital, Paris, 2010 OECD (2009): The Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles, 2010 OECD (1999): The Application of the OECD Model Tax Convention to Partnerships, in: Issues in International Taxation Series, vol. 6, Paris, 1999 Vienna Convention of 23 May 1969 on The Law of Treaties Swiss tax source Federal Law on the Direct Federal Tax of 14 December 1990 (01. Januar 2011) (http://www.admin.ch/ch/d/sr/c642_11.html) Federal Law on Harmonisation of Direct Cantonal and Communal Taxes of 14 December 1990 (Stand 01. Januar 2011) (http://www.admin.ch/ch/d/sr/c642_14.html) Swiss Federal Withholding Tax Law of 13 October 1965 (01. Januar 2011) (http://www.admin.ch/ch/d/sr/c642_21.html) Liechtenstein tax source Law on National and Municipal Taxes (Tax Act) of 23 September (http://www.llv.li/amtsstellen/llv-stv-home.htm) Ordinance on National and Municipal Taxes (Tax Ordinance) of 21 December (http://www.llv.li/amtsstellen/llv-stv-home.htm)

5 INTRODUCTION Monday, Time Course content Professor/Lecturer Hours Room Introduction to the Swiss tax System: Tax treatment of individuals, legal entities and investment vehicles Objective Course contents and structure of the seminar Key information about Switzerland Positioning of Switzerland in the European Union Relationship / tax controversy between Switzerland and the European Union Switzerland s reaction to EC pressure: Proposed tax treatment for holding, auxiliary and domiciliary companies Switzerland s Tax Law System in a nutshell: Individuals: Wealth Tax and Personal Income Tax Corporations: Corporate Income Tax End of the lecture Switzerland s Treaty Network Lic. iur. Roland A. Pfister, EMBA 3 - Tuesday, Time Course content Professor/Lecturer Hours Room Introduction to Swiss tax regimes Introduction to Swiss Tax Regimes - overview Lump Sum Tax Regime for individuals (with particular attention to the residence of individuals under DTCs) Holding Tax Regime Auxiliary Tax Regime ( Mixed Company ) Service Tax Regime Swiss Finance Branch Tax holidays and other state incentives Taxation of trusts Taxation of Collective Investment Schemes Lic. iur. Roland A. Pfister, EMBA 3 - Excurse: Introduction to Liechtenstein tax regimes Key information about Liechtenstein Introduction to Liechtenstein Tax Regimes - overview Attractive ordinary taxation for companies: Almost a tax regime Lump Sum Tax Regime for individuals Holding Tax Regime Private asset structures Intellectual Property Box End of the lecture

6 Wednesday, Time Course content Professor/Lecturer Hours Room Cross-border Case Studies between Switzerland and Brazil Introduction Outbound Case Studies between Switzerland and Brazil Inbound Case Studies between Switzerland and Brazil Lic. iur. Roland A. Pfister, EMBA 3 - Interpretation of Double Tax Conventions to Collective Investment Schemes and Trusts Introduction Various Case Studies End of the lecture CONTACT DETAILS Lic. iur. Roland A. Pfister, EMBA

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