The Swiss Federal Tax Administration (FTA) issued final guidelines on 28 January 2025, concerning platform rules for goods. Under the new Article 20a of the VAT Act, platforms that enable transactions through electronic interfaces will be deemed

The Kazakhstan government has introduced proposed amendments to its Tax Code on 11 February 2025, aimed at reshaping the country’s VAT framework. The key changes include raising the standard VAT rate from 12% to 16%, alongside a new reduced 10%

The UAE Cabinet of Ministers approved the protocol to the 2011 tax treaty with Switzerland on 2 January 2025. Switzerland and the UAE signed a protocol amending the agreement for the avoidance of double taxation (DTA) with respect to taxes on

The OECD has published a case study on tax and development highlighting Kazakhstan’s enhanced ability to combat tax avoidance. The case study showcases Kazakhstan’s notable achievements, emphasizing key milestones such as: Signed and

The Swiss State Secretariat for International Finance has revised its list of jurisdictions participating in the automatic exchange of financial account information (AEOI) under the OECD's Common Reporting Standard (CRS) on 21 January 2025. AEOI,

Switzerland has established a referendum deadline of 19 April 2025 for the protocol to the 2005 tax treaty with Serbia. Earlier,  Switzerland’s Council of States approved protocols amending income and capital tax treaties with Serbia on 9