Walter H. Boss Fürsprecher, LL.M. Rechtsanwalt Konsulent Zürich Deutsch, Englisch, Französisch, Italienisch T +41 58 258 10 00 F +41 58 258 10 99 [email protected] Vita 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. Vor Schweizer Gerichten zugelassen seit 1980. Beruflicher Werdegang Poledna Boss Kurer, Partner (2008-2015) Blum Rechtsanwälte, Partner (2001-2007) Pestalozzi Rechtsanwälte, Partner (1991-2001) Ernst & Young, New York, International Services Office, Partner (1988-1991) Ernst & Young, Zürich, Steuerabteilung (1986-1987) Rechtsanwalt in Lugano (1984-1986) Eidgenössisches Finanzdepartement, Bern, Abteilung für Internationales Steuerrecht; Delegierter für die Schweiz beim "Committee on Fiscal Affairs" der OECD in Paris (1980-1984) Ausbildung New York University School of Law; Postgraduale Tax Program, LL.M. (Tax) (1988) Universität Bern, Rechtswissenschaftliche Fakultät, Fürsprecher (1980) Weitere Tätigkeiten Swiss-American Chamber of Commerce, Tax Chapter Board, Chairman New York University School of Law; Practice Council International Tax Program, Member Mitgliedschaften Schweizerischer Anwaltsverband (SAV) Zürcher Anwaltsverband (ZAV) International Bar Association (IBA) American 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 Spezialgebiete Schweizerisches und internationales Steuerrecht Walter H. Boss www.bratschi-law.ch 1 Gesellschaftsrecht Mergers & Acquisitions Private Equity Private Clients Practice Groups Steuern Unternehmen und Transaktionen Verträge Industry Groups Finanzdienstleistungen Handel und Transport Internationale Praxis Medien, Unterhaltung und Sport Private Telekommunikation, IT und Energie Rechtsgebiete Erbrecht Gesellschaftsrecht Handelsrecht Nachfolgeplanung Restrukturierungen und Sanierungen Steuerrecht Übernahmerecht (M&A) Unternehmensverkäufe Vermögensverwaltungsrecht Vertragsrecht Walter H. Boss www.bratschi-law.ch 2 Publikationen Publikation 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 Publikation Die Schweiz veröffentlicht den Gesetzesentwurf zu der Unternehmenssteuerreform III ("UStR III") Boss Walter H., in: Internationales Steuerrecht, IStR 20/2015, S. 774-778 Publikation 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 ... Publikation Tax on corporate lending and bond issues in Switzerland: overview Boss Walter H., zusammen mit Nelly Iglesias, in: Practical Law Global Guide 2015/16 Publikation Non-discriminiation Rules in International Taxation 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 Publikation Host Country SWITZERLAND Boss Walter H., zusammen mit Nelly Iglesias, in: Tax Management International Forum 35/4, 2014 Publikation 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 Publikation The Voluntary Disclosure Program Boss Walter H., in: Focus Europe, July 2014 Walter H. Boss www.bratschi-law.ch 3 Publikation 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 Publikation Tax treatment of trusts in Switzerland Boss Walter H., Nelly Iglesias, in: Practical Law, December 12, 2013 Publikation Tax planning for cyclical or other temporary losses Boss Walter H., in: Tax Management International Forum 24/3, p. 42, December 2013 Publikation Switzerland - Income Tax Withholding and Reporting Obligations on Cross-Border Payments Boss Walter H., Scherrer Andrea, in: Tax Management International Forum 34/4 Publikation Expatriate Taxation In Switzerland Boss Walter H., Scherrer Andrea, in: Global Tax Weekly - a closer look, November 21, 2013 Publikation A Review of the Swiss-U.S. Tax Dispute Boss Walter H., Scherrer Andrea, in: Tax Notes International 7/13, September 23, 2013 Publikation 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 Publikation Switzerland keeps up with international developments Boss Walter H., Monge Stefanie M., in: International Tax Review, 2013 Publikation Switzerland - Tax on Inbound Investment Boss Walter H., Monge Stefanie M., in: Getting the Deal Through - Tax on Inbound Investment, 2013 Publikation Walter H. Boss www.bratschi-law.ch 4 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 Publikation Swiss Withholding Tax Levied In Particular On Dividends Boss Walter H., Monge Stefanie M., in: Global Tax Weekly - a closer look, March 14, 2013 Publikation New Swiss Legislation On The Taxation Boss Walter H., Scherrer Andrea, in: Global Tax Weekly - a closer look, January 31, 2013 Publikation 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 Publikation Beneficial Ownership Boss Walter H., Monge Stefanie M., in: Tax Management International Forum 33/4, p. 79-82, December 2012 Publikation 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 Publikation 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 Publikation 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 Publikation Switzerland - Tax on Inbound Investment Boss Walter H., Monge Stefanie M., in: Getting the Deal Through, 2012 Publikation Walter H. Boss www.bratschi-law.ch 5 The audit porcess: examination of tax returns and appeal rights Boss Walter H., Scherrer Andrea, in: Tax Management International Forum 32/4, December 2011 Publikation 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 Publikation 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 Publikation Switzerland - Tax on Inbound Investment Boss Walter H., Monge Stefanie, in: Getting the Deal Through, 2011 Publikation 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 Publikation Taxation of Offshore Deferred Compensation and Equity Awards Boss Walter H., Monge Stefanie, in: Tax Management International Forum 31/4, December 2010 Publikation Global report: International Trademarks Law Boss Walter H., in: Tax Management International Forum, September 2010 Publikation Loan guarantees: whether deductibility entails (or should entail) taxability Boss Walter H., Monge Stefanie, in: Tax Managment International Forum,31/3, September 2010 Publikation Switzerland - Franchise Boss Walter H., Albert Thomas G., in: Getting the Deal Through, 2010 Publikation Switzerland keeps up with international developments Boss Walter H., Monge Stefanie, in: International Tax Review - Capital Markets 13/53, p. 22, 2010 Walter H. Boss www.bratschi-law.ch 6 Publikation Transfer Pricing Audits Boss Walter H., Monge Stefanie, in: Tax Management International Forum 30/4, December 2009 Publikation Choosing an Optimal R&D Location Boss Walter H., Stefanie Monge M., in: Tax Management International Forum 30/3, September 2009 Publikation Tax consequences of cross border asset reorganisations Boss Walter H., Monge Stefanie, in: Tax Management International Forum 29/4, December 2008 Publikation The viability of treaty shopping with respect to Switzerland Boss Walter H., Monge Stefanie, in: Tax Management International Forum 29/9, September 2008 Publikation 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 Publikation Basic Tax Planning for Private Equity Funds and Hedge Funds Boss Walter H., in: Tax Management International Forum 28/3, p. 47, September 2007 Publikation Inbound Loan Acquisition Activities Boss Walter H., Monge Stefanie, in: Tax Management International Forum 28/3, p. 39, September 2007 Publikation National Report for Tax Developments in Switzerland Boss Walter H., Monge Stefanie, in: American Bar Association, Foreign Lawyers Forum, 2007 Publikation Tax on Inbound Investment Boss Walter H., Monge Stefanie, in: Getting the Deal Through, 2007 Walter H. Boss www.bratschi-law.ch 7 Publikation Tax Treatment of Supplemental Retirement Plans Boss Walter H., Monge Stefanie, in: Tax Management International Forum 27/4, p. 39, December 2006 Publikation 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 Publikation National Report for Tax Developments in Switzerland Boss Walter H., in: American Bar Association, Foreign Lawyers Forum, 2006 Publikation 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 Publikation National Report for Tax Developments in Switzerland Boss Walter H., Monge Stefanie, in: American Bar Association, Foreign Lawyers Forum, 2005 Publikation Taxation of Global Operations Conducted Through a Tax Haven Subsidiary Boss Walter H., in: Tax Managment International Forum 25/4, p. 49, December 2004 Publikation Outbound Cross-Border Asset Acquisitions Boss Walter H., in: Tax Management International Forum 26/4, p. 40, September 2004 Publikation Providing Access to Intangible Property: Alternatives and the Taxation Thereof Boss Walter H., in: Taxation Management International Forum 25/3, p. 40, September 2004 Publikation 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 Publikation Walter H. Boss www.bratschi-law.ch 8 National Report for Tax Developments in Switzerland Boss Walter H., in: American Bar Association, Foreign Lawyers Forum, 2004 Publikation Tax planning for debt restructuring Boss Walter H., in: Tax Management International Forum 24/4, p. 48, December 2003 Publikation 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 Publikation 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 Publikation Host country tax-advantaged investments for country x pooled investment vehicles Boss Walter H., in: Tax International Forum 22/4, p. 33, December 2001 Publikation E-commerce trading vehicles Boss Walter H., in: Tax International Forum 21/3, p. 33, December 2001 Publikation Global Equity Plans Boss Walter H., in: Tax International Forum 22/3, p. 43, September 2001 Publikation Inbound electronic commerce activities Boss Walter H., in: Tax International Forum 21/4, p. 39, December 2000 Publikation 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 Publikation Host country corporate expatriation tax rules Boss Walter H., in: Tax International Forum 20/3, p. 44, September 1999 Walter H. Boss www.bratschi-law.ch 9 Publikation 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 Publikation Kapitalgewinnsteuer in rechtlicher Optik / Einführung aus juristischen Gründen nicht notwendig Boss Walter H., in: NZZ, S. 13, 19. Februar 1998 Publikation 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 Publikation 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 Publikation Ein fiskalischer Schritt in die richtige Richtung / Überzeugende reform der Unternehmensbesteuerung Boss Walter H., in: NZZ, S. 23, 7. November 1997 Publikation Testfragen im Steuerabkommen mit den USA/US-Interesse an der Beschränkung von Vorteilen Boss Walter H., in: NZZ, S. 27, 27. November 1996 Publikation Steuerliche Aspekte konzerninterner Verrechnungspreise / Mögliche Neuerungen im Verhältnis Schweiz - USA Boss Walter H., in: NZZ, S. 35, 26. Juli 1991 Publikation Steuerliche Hemmnisse nehmen zu Boss Walter H., in: Finanz und Wirtschaft, S. 28, 13. Januar 1990 Publikation Die Besteuerung von Zweigniederlassungen in den USA Walter H. Boss www.bratschi-law.ch 10 Boss Walter H., in: ATAG-Praxis 1/1989 Publikation Informationsaustausch unter dem neuen Schweizerisch-Amerikanischen Doppelbesteuerungsabkommen Boss Walter H., in: Steuer Revue Nr. 5, S. 277, 1998 Publikation Venture Capital und steuerliche Massnahmen zur Förderung von Innovationen Boss Walter H., in: Der Schweizer Treuhänder 2/1986, S. 51 Publikation 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 Publikation Das Verständigungsverfahren nach den schweizerischen Doppelbesteuerungsabkommen Boss Walter H., in: ASA52, S. 593, 1984 Walter H. Boss www.bratschi-law.ch 11
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