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24 ch. de Mont-Rose
1294 Genthod/Geneva
Switzerland
Tel. +41 22 774 36 11
Fax +41 22 774 31 69


The Graduate Institute of Business & Management

Key Questions     

TAX PLANNING WORKSHOP

We call this course a "workshop" rather than a "seminar", because it deliberately aims at seeking solutions to the individual participants' situation.  Each participant must, by the way, commit to confidentiality on what he or she may learn about others' personal affairs.

This workshop addresses tax planning for legal entities and individuals based in or near Switzerland but with an international dimension to their earnings.  The philosophy behind the course is that taxation is a necessity and a duty to society, while tax planning is a duty to one's self.  The workshop addresses questions like:

What is taxation, or, rather, how should taxation be considered, as a benefit or a penalty?

Why should individuals (physical persons) and companies (legal entities) ensure that they pay tax?

How are the parameters set to take an active stance in planning taxation rather than a passive stance, i.e. how can the layman be proactive rather than retroactive?

The workshop will help participants understand that each set of circumstances is individual and solutions have to be customised.  There is no "universal solution".

Finally, the workshop aims at bringing all the information delivered together to help participants understand how they should develop a strategy designed to allow a business activity to progress.  The whole objective is to hear a reasonable tax expense rather than an unreasonable tax burden.

KEY QUESTIONS


Taxation Levels and Interaction with the Authorities

What is an appropriate level of taxation?  Setting the target.
Determining the suitable level of taxation cost an individual or corporation is capable of bearing.
Evaluating the authorities' view of an entity's tax profile.
What tax jurisdiction(s) is/are most suitable.

Planning Future Taxation

Forward planning of profits & losses and taxes for an entity or a given group of entities.
Using tax planning to prepare for future growth.
How to plan the level(s) of taxation that entities are capable of bearing and that are reasonable within the scope of their operations.

Tax Havens

What and why tax havens ?

Switzerland

The role of Switzerland:  particular advantages of Swiss-based organisations?

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