online trade

Operators of Internet Marketplaces are Liable for the VAT of Their Traders

By Susann Roll, Benefitax GmbH

International online trade has become a huge business sector, in which it is often easy for traders to avoid VAT payments for sales, which are in fact VAT liable. To make VAT fraud more diffcult, new German legislation came into effect on 01 January 2019, which makes electronic marketplaces like Amazon and eBay liable for the VAT liability of the traders using their platform.

Continue Reading

Liberty Bridge in Budapest

EU ATAD Imple­men­tation in Hungary – Corporate Income Tax 2019

By Béla Kakuk, BPiON Services Ltd.

One of the most important objectives of the international taxation regime is to allocate taxation where profit and value is generated in order to guarantee trust over truthfulness of tax regimes and effective taxation sovereignty of local governments. The European Unions Anti-Tax Avoidance (ATAD) (2016/1164/EU) directive brought new rules preventing tax evasion and aggressive tax optimisation.

Continue Reading

 Research and Development

How can Research and Development provide a tax benefit?

By David Pritchard, Mander Duffill

This article focuses on the tax benefits of Research and Development (R&D) and making a claim through the small and medium-sized enterprises (SME) scheme. There is also a large company R&D scheme; however, it was felt that the SME scheme is likely to be of more relevance to GGI members.

Continue Reading

Swiss Alps with Matterhorn

Switzerland Remains One of the Most Attractive Tax Locations

By Andreas Hänggi, Treuhand-und Revisionsgesellschaft Mattig-Suter & Partner

The Swiss people voted “yes” at a referendum held on 19 May 2019, regarding the Swiss tax reform and AHV financing (“TRAF”). Based on this positive vote, Switzerland continues to offer a stable and reliable tax environment and remains one of the most attractive business and tax locations.

Continue Reading


The UK Real Estate Tax Landscape is Changing

By Alex Barnes, Memery Crystal LLP

Between October 2018 and April 2020, there are various new changes of which clients need to be made aware. Some of these are anti- avoidance measures, some are to speed up HM Revenue & Customs’ (HMRC) collection of tax and some are new, or extensions to existing, reliefs. There will be opportunities and pitfalls. So, what are the changes?

Continue Reading

research and development (R&D)

Mexican Tax Credits and Incentives

By Prof Sergio Guerrero Rosas, Guerrero y Santana, S.C.

With the entry of the new government in Mexico led by President Andrés Manuel López Obrador, new foreign- investment opportunities seem to open up, mainly in the Mexican southeast and in the northern border area, so here is a brief summary of some tax credits and current incentives in Mexico.

Continue Reading

Indian Start-up

Foreign Investment in Indian Start-Ups

By Anjali Kukreja and Raghu Marwah, R.N. MARWAH & CO. LLP

Foreign investment in Indian startups, especially in high technology areas of artificial intelligence and consumer-facing apps, offer a big opportunity. The start-up space in India offers a win-win scenario for all, as foreign investors multiply their investment values with high IRR’s and Indian start-ups provide increased jobs, digitalised lifestyle and improved product innovations contributing to a more vibrant and rewarding economy, as well as a positive social impact.

Continue Reading


Abuse of Law France and Letter Box Companies

By Prof Robert Anthony, Anthony & Cie

I would just like to offer you a few thoughts concerning the evolution of legislation. As in many countries, France has been tightening up its laws to stop taxpayers from manipulating their affairs to avoid tax.

Continue Reading

More Articles ...

GGI Logo 70x50px

GGI Geneva Group
International AG

Schaffhauserstrasse 550
P.O. Box 286
8052 Zurich


T: +41 44 2561818
F: +41 44 2561811
This email address is being protected from spambots. You need JavaScript enabled to view it.