Walter H. Boss Vita Domaines de spécialité

Walter H. Boss
Intercesseur, LL.M.
Avocat
Consultant
Zurich
allemand, anglais, français, italien
T +41 58 258 10 00
F +41 58 258 10 99
[email protected]
Vita
Walter H. Boss conseille des entreprises ainsi que des personnes privées dans les domaines de la
fiscalité, m&a, private equity, droit des sociétés et le droit commercial. Il s'engage dans le
contentieux de nature fiscale.
Admis au barreau suisse depuis 1980.
Parcours professionnel
Poledna Boss Kurer Avocats, Associé (2008-2015)
Blum Avocats, Associé (2001-2007)
Pestalozzi Avocats, Associé (1991-2001)
Ernst & Young, New York, International Services Office, Associé (1988-1991)
Ernst & Young, Zürich, Départment fiscal (1986-1987)
Avocat à Lugano (1984-1986)
Administration Fédérale des Contributions, Division de Droit Fiscal International, Conseiller
Juiridique, Délégué suisse au Comité des Affaires Fiscales de l'OCDE à Paris (1980-1984)
Formation
New York University School of Law; Postgraduale Tax Program, LL.M. (Tax) (1988)
Université de Berne, Faculté de Droit, Avocat (1980)
Autres activités
Swiss-American Chamber of Commerce, Tax Chapter Board, Chairman
New York University School of Law; Practice Council International Tax Program, Membre
Engagements
Fédération Suisse des Avocats (SAV)
Ordre des Avocats Zurichois (ZAV)
International Bar Association (IBA)
Amercian Bar Association(ABA)
International Fiscal Association (IFA)
Tax Chapter Board of the Swiss-American Chamber of Commerce, Chair
New York University School of Law¸Member of the Practice Council International Tax Program
Domaines de spécialité
Droit fiscal suisse et international
Droit des sociétés
Walter H. Boss
www.bratschi-law.ch
1
M&A
Private Equity
Personnes privées
Practice Groups
Contrats
Entreprises et transactions
Fiscalité
Industry Groups
Clients privés
Commerce et transports
Médias, divertissement et sport
Pratique internationale
Services financiers
Télécommunications, informatique et énergie
Domaines juridiques
Cessions d'entreprises
Droit commercial
Droit de la gestion de fortune
Droit des contrats
Droit des fusions et des acquisitions
Droit des sociétés
Droit fiscal
Droit successoral
Planification de la succession
Restructurations et assainissements
Walter H. Boss
www.bratschi-law.ch
2
Publications
Publication
Bank Confidentiality - A Dying Duty But Not Dead Yet?
Boss Walter, Gwendoline Godfrey, Danforth Newcomb, Brian Burke, George Chen, Niklas Schmidt,
Eva Stadler, Dimitria Coucouni, William Jonston, in: IBA journal, Business Law ...
Publication
Current Status and Practical Considerations in the Imple-mentation of BEPS Measures, Host Country
Switzerland
Boss Walter H., Monge Stefanie Maria, in: Bloomberg BNA, Tax Management International Forum;
Volume 37, Issue 3, August 2016, p. 81-85
Publication
Swiss Corporate Tax Reform III
Boss Walter H., Monge Stefanie Maria, in: Euromoney's Tax Advisers Expert Guide, 2016
Publication
Consistency Requirements on Inbound Taxpayers in Applying Host Country Treaty Provisions, Host
Country Switzerland
Boss Walter H., Monge Stefanie M., in: Bloomberg BNA, Tax Management International Forum,
Volume 36, Number 4, December 2015, p. 53-55
Publication
Die Schweiz veröffentlicht den Gesetzesentwurf zu der Unternehmenssteuerreform III ("UStR III")
Boss Walter H., in: Internationales Steuerrecht, IStR 20/2015, S. 774-778
Publication
Unilateral Anti-BEPS Measures Promulgated or Proposed by Host Country Since July 2013, Host
Country Switzerland
Boss Walter H., together with Schwab Thomas, in: Bloomberg BNA, Tax Management International
Forum, Volume 36, Number 3, September 2015, p. 78-80 ...
Publication
Tax on corporate lending and bond issues in Switzerland: overview
Boss Walter H., zusammen mit Nelly Iglesias, in: Practical Law Global Guide 2015/16
Publication
Non-discriminiation Rules in International Taxation
Walter H. Boss
www.bratschi-law.ch
3
Boss Walter H., in: Country Report for the annual congress of the International Fiscal Association
1993 in Florence, Cahiers de dreoit fiscal international LXXVIII b., 1993
Publication
Host Country SWITZERLAND
Boss Walter H., zusammen mit Nelly Iglesias, in: Tax Management International Forum 35/4, 2014
Publication
New Developments Regarding The Corporate Tax Reform III In Switzerland
Boss Walter H., in: Global Tax Weekly - a closer look, issue 102, October 23, 2014
Publication
The Voluntary Disclosure Program
Boss Walter H., in: Focus Europe, July 2014
Publication
Taxation of Call and Put Options Granted to Shareholders
Boss Walter H., zusammen mit Nelly Iglesias, in: Global Tax Weekly - a closer look, issue 83, June
12, 2014
Publication
Tax treatment of trusts in Switzerland
Boss Walter H., Nelly Iglesias, in: Practical Law, December 12, 2013
Publication
Tax planning for cyclical or other temporary losses
Boss Walter H., in: Tax Management International Forum 24/3, p. 42, December 2013
Publication
Switzerland - Income Tax Withholding and Reporting Obligations on Cross-Border Payments
Boss Walter H., Scherrer Andrea, in: Tax Management International Forum 34/4
Publication
Expatriate Taxation In Switzerland
Boss Walter H., Scherrer Andrea, in: Global Tax Weekly - a closer look, November 21, 2013
Publication
A Review of the Swiss-U.S. Tax Dispute
Boss Walter H., Scherrer Andrea, in: Tax Notes International 7/13, September 23, 2013
Walter H. Boss
www.bratschi-law.ch
4
Publication
Host Country Rules to prevent base erosion and profit shifting
Boss Walter H., Monge Stefanie M., in: Tax Management International Forum 34/8, S. 103-106,
September 2013
Publication
Switzerland keeps up with international developments
Boss Walter H., Monge Stefanie M., in: International Tax Review, 2013
Publication
Switzerland - Tax on Inbound Investment
Boss Walter H., Monge Stefanie M., in: Getting the Deal Through - Tax on Inbound Investment,
2013
Publication
Substance Requirements Of A Foreign Permanent Establishment of a Swiss Finance Company
Boss Walter H., Monge Stefanie M., in: Global Tax Weekly - a closer look, June 6, 2013
Publication
Swiss Withholding Tax Levied In Particular On Dividends
Boss Walter H., Monge Stefanie M., in: Global Tax Weekly - a closer look, March 14, 2013
Publication
New Swiss Legislation On The Taxation
Boss Walter H., Scherrer Andrea, in: Global Tax Weekly - a closer look, January 31, 2013
Publication
Two leading cases of the Swiss Federal Supreme Court in the area of tax loss carry forward
Boss Walter H., Monge Stefanie M., in: The Euromoney Corporate Tax Handbook, 2013
Publication
Beneficial Ownership
Boss Walter H., Monge Stefanie M., in: Tax Management International Forum 33/4, p. 79-82,
December 2012
Publication
Switzerland audit process: examination of tax returns and appeal rights
Boss Walter H., Scherrer Andrea, in: Tax Management Inernational Forum 14/9, p. 17-21,
September 2012
Walter H. Boss
www.bratschi-law.ch
5
Publication
Tax Ramifications to a foreign Corporation of using a service provider in Host country
Boss Walter H., Monge Stefanie M., in: Tax Management International Forum 33/3, p. 79-82,
September 2012
Publication
Innovations in Swiss corporate tax law: introduction of the capital contribution principle and the
Nidwalden licence box
Boss Walter H., Monge Stefanie M., in: The Euromoney Corporate Tax Handbook, 2012
Publication
Switzerland - Tax on Inbound Investment
Boss Walter H., Monge Stefanie M., in: Getting the Deal Through, 2012
Publication
The audit porcess: examination of tax returns and appeal rights
Boss Walter H., Scherrer Andrea, in: Tax Management International Forum 32/4, December 2011
Publication
The Swiss-U.S. "Turnover" Ground Rules: A Technical Update
Boss Walter H., Sharp William M. Sr., in: Tax Notes International 64/6, November 2011
Publication
Income and employment tax ramifications of sending corporate personnel to host country
Boss Walter H., Monge Stefanie, in: Tax Management International Forum 32/3, September 2011
Publication
Switzerland - Tax on Inbound Investment
Boss Walter H., Monge Stefanie, in: Getting the Deal Through, 2011
Publication
Switzerland Compensating Mobile Executives
Boss Walter H., Monge Stefanie M., in: Taxman - A cross-Country Report on international salary
apportionment Arrangements, p. 226-232, 2011
Publication
Taxation of Offshore Deferred Compensation and Equity Awards
Boss Walter H., Monge Stefanie, in: Tax Management International Forum 31/4, December 2010
Publication
Walter H. Boss
www.bratschi-law.ch
6
Global report: International Trademarks Law
Boss Walter H., in: Tax Management International Forum, September 2010
Publication
Loan guarantees: whether deductibility entails (or should entail) taxability
Boss Walter H., Monge Stefanie, in: Tax Managment International Forum,31/3, September 2010
Publication
Switzerland - Franchise
Boss Walter H., Albert Thomas G., in: Getting the Deal Through, 2010
Publication
Switzerland keeps up with international developments
Boss Walter H., Monge Stefanie, in: International Tax Review - Capital Markets 13/53, p. 22, 2010
Publication
Transfer Pricing Audits
Boss Walter H., Monge Stefanie, in: Tax Management International Forum 30/4, December 2009
Publication
Choosing an Optimal R&D Location
Boss Walter H., Stefanie Monge M., in: Tax Management International Forum 30/3, September
2009
Publication
Tax consequences of cross border asset reorganisations
Boss Walter H., Monge Stefanie, in: Tax Management International Forum 29/4, December 2008
Publication
The viability of treaty shopping with respect to Switzerland
Boss Walter H., Monge Stefanie, in: Tax Management International Forum 29/9, September 2008
Publication
An outline of the Swiss lumpsum taxation
Boss Walter H., Monge Stefanie, in: STEP Journal 16/5, p. 32, May 2008
Tax on Inbound Investment
Boss Walter H., Monge Stefanie, in: Getting the Deal Through, 2008
Walter H. Boss
www.bratschi-law.ch
7
Publication
Basic Tax Planning for Private Equity Funds and Hedge Funds
Boss Walter H., in: Tax Management International Forum 28/3, p. 47, September 2007
Publication
Inbound Loan Acquisition Activities
Boss Walter H., Monge Stefanie, in: Tax Management International Forum 28/3, p. 39, September
2007
Publication
National Report for Tax Developments in Switzerland
Boss Walter H., Monge Stefanie, in: American Bar Association, Foreign Lawyers Forum, 2007
Publication
Tax on Inbound Investment
Boss Walter H., Monge Stefanie, in: Getting the Deal Through, 2007
Publication
Tax Treatment of Supplemental Retirement Plans
Boss Walter H., Monge Stefanie, in: Tax Management International Forum 27/4, p. 39, December
2006
Publication
Additional Adjustments to be made in the Wake of a Transfer Pricing Adjustment
Boss Walter H., in: Tax Management International Forum 27/3. p. 36, September 2006
Publication
National Report for Tax Developments in Switzerland
Boss Walter H., in: American Bar Association, Foreign Lawyers Forum, 2006
Publication
Tax Reporting Units and Permitted Consolidation Under Host Country's Income Tax Law
Boss Walter H., in: Tax Managment International Forum 26/9, p. 40, September 2005
Publication
National Report for Tax Developments in Switzerland
Boss Walter H., Monge Stefanie, in: American Bar Association, Foreign Lawyers Forum, 2005
Publication
Taxation of Global Operations Conducted Through a Tax Haven Subsidiary
Walter H. Boss
www.bratschi-law.ch
8
Boss Walter H., in: Tax Managment International Forum 25/4, p. 49, December 2004
Publication
Outbound Cross-Border Asset Acquisitions
Boss Walter H., in: Tax Management International Forum 26/4, p. 40, September 2004
Publication
Providing Access to Intangible Property: Alternatives and the Taxation Thereof
Boss Walter H., in: Taxation Management International Forum 25/3, p. 40, September 2004
Publication
The Deductibility of Interest Paid by a Domestic Subsidiary to its Foreign Parent Corporation; and to
Third Parties on Debt Guaranteed by its Foreign Parent Corporation
Boss Walter H., in: Tax Management International Forum 25/1, p. 43, March 2004
Publication
National Report for Tax Developments in Switzerland
Boss Walter H., in: American Bar Association, Foreign Lawyers Forum, 2004
Publication
Tax planning for debt restructuring
Boss Walter H., in: Tax Management International Forum 24/4, p. 48, December 2003
Publication
Inbound investments in securities backed by host country-based debt obligations and receivables
Boss Walter H., in: Tax International Forum 23/4, p. 37, December 2002
Publication
Host country tax consequences of engaging in a sale-repurchasing transaction using host country
securities
Boss Walter H., in: Tax International Forum 23/3, p. 37, September 2002
Publication
Host country tax-advantaged investments for country x pooled investment vehicles
Boss Walter H., in: Tax International Forum 22/4, p. 33, December 2001
Publication
E-commerce trading vehicles
Boss Walter H., in: Tax International Forum 21/3, p. 33, December 2001
Walter H. Boss
www.bratschi-law.ch
9
Publication
Global Equity Plans
Boss Walter H., in: Tax International Forum 22/3, p. 43, September 2001
Publication
Inbound electronic commerce activities
Boss Walter H., in: Tax International Forum 21/4, p. 39, December 2000
Publication
Host country restrictions in combining a domestic corporation wiht a foreign corporation
Boss Walter H., in: Tax International Forum 20/4, p. 33, December 1999
Publication
Host country corporate expatriation tax rules
Boss Walter H., in: Tax International Forum 20/3, p. 44, September 1999
Publication
Host country tax considerations in selecting an entity to conduct inbound business
Boss Walter H., in: Tax Management International Forum 19/3, o, 44, September 1998
Host country tax considerations in conducting ongoing business activities abroad
Boss Walter H., in: Tax International Forum 19/4, p. 52, December 1998
Publication
Kapitalgewinnsteuer in rechtlicher Optik / Einführung aus juristischen Gründen nicht notwendig
Boss Walter H., in: NZZ, S. 13, 19. Februar 1998
Publication
Le principali novità della riforma fiscale / Vantaggi e alcuni problemi del nuovo sistema di
imposizione varato dal Parlamento
Boss Walter H., in: Corriere del Ticino, S. 6, 15. Dezember 1997
Publication
Exchange of Information under the new U.S.-Swiss Income Tax Treaty
Boss Walter H., in: Tax Management International Journal 26/12, p. 641, 1997
Publication
Ein fiskalischer Schritt in die richtige Richtung / Überzeugende reform der
Unternehmensbesteuerung
Boss Walter H., in: NZZ, S. 23, 7. November 1997
Walter H. Boss
www.bratschi-law.ch
10
Publication
Testfragen im Steuerabkommen mit den USA/US-Interesse an der Beschränkung von Vorteilen
Boss Walter H., in: NZZ, S. 27, 27. November 1996
Publication
Steuerliche Aspekte konzerninterner Verrechnungspreise / Mögliche Neuerungen im Verhältnis
Schweiz - USA
Boss Walter H., in: NZZ, S. 35, 26. Juli 1991
Publication
Steuerliche Hemmnisse nehmen zu
Boss Walter H., in: Finanz und Wirtschaft, S. 28, 13. Januar 1990
Publication
Die Besteuerung von Zweigniederlassungen in den USA
Boss Walter H., in: ATAG-Praxis 1/1989
Publication
Informationsaustausch unter dem neuen Schweizerisch-Amerikanischen
Doppelbesteuerungsabkommen
Boss Walter H., in: Steuer Revue Nr. 5, S. 277, 1998
Publication
Venture Capital und steuerliche Massnahmen zur Förderung von Innovationen
Boss Walter H., in: Der Schweizer Treuhänder 2/1986, S. 51
Publication
Le convenzioni svizzere di doppia imposizione, in particolare la convenzione tra la Confederazione
svizzera e la Replubblica federale di Germania; vari problemi
Boss Walter H., in: Rivista tributaria ticinesse 7/1984
Publication
Das Verständigungsverfahren nach den schweizerischen Doppelbesteuerungsabkommen
Boss Walter H., in: ASA52, S. 593, 1984
Walter H. Boss
www.bratschi-law.ch
11