Walter H. Boss Fürsprecher / Rechtsanwalt, LL.M. Walter H. Boss ist vorwiegend im Bereich schweizerisches und internationales Steuerrecht, Mergers & Acquisitions, Private Equity, Gesellschaftsrecht und Wirtschaftsrecht tätig. Er berät auch Privatklienten und vertritt seine Klienten in Gerichtsverfahren mit steuerrechtlichem Bezug. Ausbildung und berufliche Erfahrung 1973 – 1980 Universität Bern, Studium der Rechtswissenschaften; Fürsprecher 1980 – 1984 Eidgenössisches Finanzdepartement, Bern, Abteilung für Internationales Steuerrecht; Delegierter für die Schweiz beim "Committee on Fiscal Affairs" der OECD in Paris sowie Mitglied der Working Party N°. 8 (Tax Evasion and Tax Fraud) daselbst; 1984 – 1986 Rechtsanwalt in Lugano; 1986 – 1987 Ernst & Young, Zürich, Steuerabteilung; 1987 – 1988 New York University, School of Law, New York, Postgraduate Tax Program (LL.M. in Tax); 1988 – 1990 Ernst & Young, New York, International Services Office, Partner; 1990 – 1991 Ernst & Young, Zürich, Stellvertretender Direktor; 1991 – 2001 Partner in einer bekannten Anwaltskanzlei in Zürich; 2001 – 2007 Partner in einer bekannten Anwaltskanzlei in Zürich; 2008 Gründungspartner der Poledna Boss Kurer AG Mitgliedschaften Schweizerischer Anwaltsverband Zürcher Anwaltsverband American Bar Association International Bar Association International Fiscal Association (Swiss Branch) 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 Tätigkeitsgebiete Schweizerisches und internationales Steuerrecht Gesellschaftsrecht Mergers & Acquisitions Private Equity Leasing Poledna Boss Kurer AG Übersicht Fürsprecher 1980 Anwaltspatent 1980 LL.M. ( New York University School of Law) 1988 P | B | K ZÜRICH Bellerivestrasse 241 Postfach 865 CH-8034 Zürich +41 44 220 12 12 T +41 44 220 12 13 F Jahrgang 1952 [email protected] www.pbklaw.ch Sprachen Deutsch, Englisch, Französisch, Italienisch MwSt.-Nr. CHE-114.162.661 MwSt.-Nr. 693086 Eingetragen im kantonalen Anwaltsregister Kontakt boss @pbklaw.ch Publikationen Tax Management International Forum (BNA, London);”The audit process: examination of tax returns and appeal rights”, Vol. 32, No. 4, 12/2011 Tax Notes International; “The Swiss –U.S. ‘Turnover’ Ground Rules: A Technical Update” Vol. 64, No. 6, 11/2011 Getting the Deal Through; Tax on Inbound Investment 2012 Tax Management International Forum (BNA, London); “Income and employment tax ramifications of sending corporate personnel to host country” Vol. 32, No. 3, 09/2011 Tax Management International Forum (BNA, London); “Taxation of Offshore Deferred Compensation and Equity Awards” Vol. 31, No. 4, 12/2010 "Switzerland keeps up with international developments", International Tax Review - Capital Markets (13th Edition), No 53, S. 22 ff. 2010 Getting The Deal Through - Franchise 2010 Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update) 2010 Tax Management International Forum (BNA, Washington D.C.); "Global report: International Trademarks Law", Lawyer Monthly, 09/2010 Tax Management International Forum (BNA, Washington D.C.); "Loan guarantees: whether deductibility entails (or should entail) taxability" (Vol. 31, No. 3, 09/2010) Tax Management International Forum (BNA, Washington D.C.); "Taxation of offshore Deferred Compensation an Equity Awards" (Vol. 31, No 4, 12/2010) Kurzkommentar OR, Verlag Orell-Füssli, (Zürich 2002); Autor für die Artikel 689 - 695, 2. Auflage 2009 OR Kommentar, Verlag Orell-Füssli, Autor für die Artikel 689-695, Zürich, 2. Auflage 2009 Tax Management International Forum (BNA, Washington D.C.); "Choosing an Optimal R&D Location" (Vol. 30, No. 3, 09/2009) Tax Management International Forum (BNA, Washington D.C.); "Transfer Pricing Audits" (Vol. 30, No. 4, 12/2009) Getting The Deal Through - Tax on Inbound Investment 2008 STEP Society of Trust and Estate Practitioners: A better option? An outline of the Swiss lumpsum taxation regime (Vol. 16, No. 5; 05/2008, page 32) Tax Management International Forum (BNA, Washington D.C.); "Tax consequences of cross border asset reorganisations" (Vol. 29, No. 4, 12/2008) Tax Management International Forum (BNA, Washington D.C.); "The viability of treaty shopping with respect to Switzerland" (Vol. 29, No. 9, 09/2008) American Bar Association, Foreign Lawyers Forum; National Report for Tax Developments in Switzerland 2007 Getting The Deal Through - Tax on Inbound Investment 2007 2 Tax Management International Forum (BNA, Washington D.C.); "Basic Tax Planning for Private Equity Funds and Hedge Funds" (Vol. 28, No. 3, 09/2007, page 47) Tax Management International Forum (BNA, Washington D.C.); "Inbound Loan Acquisition Activities" (Vol. 28, No. 4, 12/2007, page 39) American Bar Association, Foreign Lawyers Forum; National Report for Tax Developments in Switzerland 2006 Tax Management International Forum (BNA, Washington D.C.); "Additional Adjustments to be made in the Wake of a Transfer Pricing Adjustment" (Vol. 27, No. 3, 09/2006, S. 36) Tax Management International Forum (BNA, Washington D.C.); "Tax Treatment of Supplemental Retirement" (Vol. 27, No. 4, 12/2006, S. 39) Zeitschrift für Steuern & Recht (ZSteu), 3. Jg., Heft 7, 5. April 2006, Beitrag zum Thema "Besteuerung eines Zuzügers in der Schweiz". American Bar Association, Foreign Lawyers Forum; National Report for Tax Developments in Switzerland 2005 Tax Management International Forum (BNA, Washington D.C.); "Tax Reporting Units and Permitted Consolidation Under Host Country's Income Tax Law" (Vol. 26, No. 9, 09/2005, S. 40) American Bar Association, Foreign Lawyers Forum; National Report for Tax Developments in Switzerland 2004 Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update) 2004 Tax Management International Forum (BNA, Washington D.C.); "Outbound Cross-Border Asset Acquisitions" (Vol. 26, No. 4, 09/2004, S. 40) Tax Management International Forum (BNA, Washington D.C.); "Providing Access to Intangible Property: Alternatives and the Taxation Thereof" (Vol. 25, No. 3, 09/2004, S. 40) Tax Management International Forum (BNA, Washington D.C.); "Taxation of Global Operations Conducted Through a Tax Haven Subsidiary" (Vol. 25, No. 4, 12/2004, S. 49) Tax Management International Forum (BNA, Washington D.C.); "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" (Vol. 25, No. 1, 03/2004, S. 43) Tax Management International Forum (BNA, Washington D.C.); "Tax planning for cyclical or other temporary losses" (Vol. 24, No. 3, 09/2003, S. 42) Tax Management International Forum (BNA, Washington D.C.); "Tax planning for debt restructuring"(Vol. 24, No. 4, 12/2003, S. 48) Kurzkommentar OR, Verlag Orell-Füssli, (Zürich 2002); Autor für die Artikel 689 - 695 2002 Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update) 2002 Tax Management International Forum (BNA, Washington D.C.); "Host country tax consequences of engaging in a sale-repurchasing transaction using host country securities" (Vol. 23, No. 3, 09/2002, S. 37) Tax Management International Forum (BNA, Washington D.C.); "Inbound investments in securities backed by host country-based debt obligations and receivables" (Vol. 23, No. 4, 12/2002, S. 33) Tax Management International Forum (BNA, Washington D.C.); "Global Equity Plans" (Vol. 22. No. 3, 09/2001, S. 43) 3 Tax Management International Forum (BNA, Washington D.C.); "Host country tax-advantaged investments for country x pooled investment vehicles" (Vol. 22, No. 4, 12/2001, S. 33) Tax Management International Forum (BNA, Washington D.C.); "E-commerce trading vehicles" (Vol. 21, No. 3, 09/2000, S. 39) Tax Management International Forum (BNA, Washington D.C.); "Inbound electronic commerce activities" (Vol. 21, No. 4, 12/2000, S. 39) Tax Management International Forum (BNA, Washington D.C.); "Host country corporate expatriation tax rules" (Vol. 20, No. 3, 09/1999, S. 44) Tax Management International Forum (BNA, Washington D.C.); Host country restrictions in combining a domestic corporation with a foreign corporation (Vol. 20, No. 4, 12/1999, S. 33) Informationsaustausch unter dem neuen Schweizerisch-Amerikanischen Doppelbesteuerungsabkommen (Steuer Revue, Nr. 5/1998, S. 277) Kapitalgewinnsteuer in rechtlicher Optik / Einführung aus juristischen Gründen nicht notwendig (NZZ, Inland, 19.02.1998, S. 13) Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update) 1998 Tax Management International Forum (BNA, Washington D.C.); "Host country tax considerations in conducting ongoing business activities abroad" (Vol. 19, No. 4, 12/1998, S. 52) Tax Management International Forum (BNA, Washington D.C.); "Host country tax considerations in selecting an entity to conduct inbound business" (Vol. 19, No. 3, 09/1998, S. 44) Ein fiskalischer Schritt in die richtige Richtung / Überzeugende Reform der Unternehmensbesteuerung (NZZ, Wirtschaft, 07.11.1997, S. 23) Exchange of Information under the new U.S.-Swiss Income Tax Treaty (Tax Management International Journal, Vol. 26, No. 12, 12.12.1997, S. 641) Le principali novità della riforma fiscale/ Vantaggi e alcuni problemi del nuovo sistema di imposizione varato dal Parlamento (Corriere del Ticino, 15.12.1997, S. 6) Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update) 1996 Testfragen im Steuerabkommen mit den USA/US-Interesse an der Beschränkung von Vorteilen (NZZ, Wirtschaft, 27.11.1996, S. 27) The Mutual Agreement Procedure under the Swiss Double Taxation Treaties, ASA65 (1996), S. 275 ff., Coauthor mit Prof. Dr. M. Reich. Non-discrimination Rules in International Taxation; Country report for the annual congress of the International Fiscal Association 1993 in Florence, Cahiers de droit fiscal international, Volume LXXVIII b. Steuerliche Aspekte konzerninterner Verrechnungspreise/Mögliche Neuerungen im Verhältnis Schweiz - USA (NZZ, Wirtschaft, 26.07.1991, S. 35) Steuerliche Hemmnisse nehmen zu (Finanz und Wirtschaft, Weltwirtschaft, 13.01.1990, S. 28) Die Besteuerung von Zweigniederlassungen in den USA (Branch Profits Tax) (ATAG-Praxis 1/1989) Venture Capital und steuerliche Massnahmen zur Förderung von Innovationen (Der Schweizer Treuhänder, Nr. 2/1986, S. 51) 4 Das Verständigungsverfahren nach den schweizerischen Doppelbesteuerungsabkommen, ASA52 (1984), S. 593 ff. Le convenzioni svizzere di doppia imposizione, in particolare la convenzione tra la Confederazione svizzera e la Repubblica federale di Germania; vari problemi (Rivista tributaria ticinese, N. 1, giugno 1984). Locher/Meier/von Siebenthal: Doppelbesteuerung Schweiz/Deutschland, 1971 und 1978, Loseblattsammlung, Verlag für Recht und Gesellschaft AG, Basel; Mitautor. Locher/Meier/von Siebenthal: Doppelbesteuerung Schweiz/Deutschland, 1971 und 1978, Loseblattsammlung, Verlag für Recht und Gesellschaft AG, Basel; Mitautor. 5
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