On 11 January 2013, another theme night was held in the scope of the Executive Master of Laws (LL. M.) in International Taxation at the University of Liechtenstein. Heiko Kubaile, tax advisor, Partner, Head of German Tax & Legal Center, KPMG AG in Zurich, delivered a speech on special topics related to Switzerland’s international tax cooperation.
Heiko Kubaile, tax advisor, Partner, Head of German Tax & Legal Center, KPMG AG in Zurich
Heiko Kubaile outlined the tax treaty concluded between Switzerland and Austria as well as that between Switzerland and the United Kingdom of Great Britain and Northern Ireland. In his speech, he compared past regulations to the future taxation according to these treaties.
He also focused on significant special provisions of the double taxation treaty between Switzerland and Germany. In addition to exploring the major differences in relation to the OECD Model Tax Convention, he talked about current German case law and administrative practices.
Along with current students, Professor Martin Wenz, Academic Director of the Executive Master’s programme, also welcomed graduates from previous programmes (alumni).
Professor Martin Wenz (right) with Heiko Kubaile (left)