KPMG Switzerland

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Annual Review 2012

Learn more about KPMG and get more insights into our developments.

Swiss Code of Conduct

KPMG's Swiss Code of Conduct outlines the ethical principles that define our business activities.
Topics
Tax agreements

All about the tax agreements with Germany, the United Kindgdom and Austria.

Double tax treaties

The interactive map of the world gives an overview of the current situation.
Industries
Insurer

This issue considers amongst other topics the countries of Southeast Asia as a promising growth market.

The Future of Shopping

Outlook for the German and Swiss food retailing. A survey by GDI Gottlieb Duttweiler Institute and KPMG.
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The new financial reporting act

This publication gives you an overview about the coming changes regarding the new financial reporting act.

Reading and understanding annual reports

The content of an annual report is not easy for every reader to grasp at first glance. Our publication makes it easier for you to read and understand annual reports and explains the key aspects of annual financial statements.
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Details

Service: Financial Services
Type: Business and industry issue
Date: 1/31/2013

FATCA - KPMG's initial analysis of final regulations

Final regulations for the Foreign Account Tax Compliance Act (FATCA) were released by the U.S. Treasury Department and the IRS on 17 January 2013. Preliminary guidance as well as proposed regulations existed since FATCA was enacted in March 2010.

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The final regulations contain some changes of which the most important ones are certainly related to the Treasury and IRS's intent to harmonize the final regulations with the requirements to be found in the IGAs. The new definition of a foreign financial institution is clearly the most relevant modification. Moreover, the recently released final regulations brought some relief regarding issues such as account documentation, validity periods of documentation as well as associated due diligence.

For further information please download the PDF attached.

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