The proximity between Switzerland and France often leads to Swiss residents acquiring French real estate. The use of holding structures like French Non-Commercial Real Estate Companies (“Société Civile Immobilière – “SCI”) and their tax treatment under Swiss law have always...

The EU Commission has released its draft amendment to the Directive on Administrative Cooperation (DAC) regarding crypto assets (the DAC 8). The DAC 8 will extend the automatic exchange of information obligations to crypto transactions from 2026. Obligations under the...

Digital assets and cryptocurrencies continue to evolve by offering new services and products such as Decentralized Finance (DeFi) and non-fungible tokens (“NFTs”), but is tax legislation also keeping up to date with the ever-changing world of digital assets and cryptocurrencies? 

The latest edition of the Bloomberg spotlight series focuses on Tifphani White-King, the U.S. National Tax Practice Leader for Mazars in the U.S. and a member of the Mazars Global Tax Leadership Team. White-King shares the tax code changes she...

On 25 November 2020, the Council of the European Union unveiled its updated draft of proposed EU Directive 2011/16 on administrative cooperation. The proposed directive marks the seventh amendment to the directive on administrative cooperation (DAC), earning itself the DAC...

How do we develop a global tax system that takes into account business innovation and the digitalised economy, yet is fair to all stakeholders? It’s a debate world governments continue to grapple with as they consider radical reforms to adapt...

In February of this year, the Organisation for Economic Co-operation and Development (OECD) released guidance for multinational enterprises (MNE’s) and tax authorities, on applying the arm's-length standard to controlled financial transactions. The guidance, which the OECD plans to include in the...