Passionnés par notre métier, nous partageons avec vous informations et points de vue sur des divers sujets liés à la fiscalité.


Intercantonal scope of an expense policy

A taxpayer residing in canton of Vaud receives from his Geneva based employer a lump-sum allowance for the use of his private vehicle for business purposes according to an expense policy approved by the Geneva tax authorities.

Ne bis in idem? no…

The ne bis in idem principle does apply to tax evasion and complicity in tax evasion. However, the Federal Court […]