Passionate about what we do, we share information and insights on a wide range of tax-related topics.


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 […]