Walter H. Boss - Poledna | Boss | Kurer
Walter H. Boss - Poledna | Boss | Kurer
Walter H. Boss - Poledna | Boss | Kurer
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<strong>Walter</strong> H. <strong>Boss</strong><br />
Attorney at Law, LL.M.<br />
<strong>Walter</strong> H. <strong>Boss</strong>' practice focuses mainly on domestic and international tax law, mergers<br />
and acquisitions, private equity, corporate law and commercial law. He also advises private<br />
clients.<br />
Education / Practical Experience<br />
1973-1980 University of Berne Law School; Bar admission.<br />
1980-1984 Swiss Federal Tax Administration, International Department; Swiss<br />
delegate to the OECD Committee on Fiscal Affairs in Paris and member<br />
of Working Party No. 8 (Tax Evasion and Tax Fraud);<br />
1984-1986 Attorney at law in Lugano;<br />
1986-1987 Ernst & Young, Zurich, Tax Department;<br />
1987-1988 New York University, School of Law, New York, Postgraduate Tax Program<br />
(LL.M. in Tax);<br />
1988-1990 Ernst & Young, New York, International Services Office, Partner;<br />
1990-1991 Ernst & Young, Zurich,<br />
1991-2001 Partner with a well-known law firm in Zurich;<br />
2001-2007 Partner with a well-known law firm in Zurich;<br />
2008 Founding Partner of <strong>Poledna</strong> <strong>Boss</strong> <strong>Kurer</strong> AG<br />
Memberships<br />
Swiss Bar Association<br />
Zurich Bar Association<br />
American Bar Association<br />
International Bar Association<br />
International Fiscal Association (Swiss Branch)<br />
Tax Chapter Board of the Swiss-American Chamber of Commerce (Chair)<br />
New York University School of Law¸Member of the Practice Council International Tax<br />
Program<br />
Practice Areas<br />
Domestic and international tax law<br />
Corporate law<br />
Mergers & Acquisitions<br />
Private Equity<br />
Leasing<br />
Languages<br />
German, English, French, Italian<br />
Contact<br />
boss@pbklaw.ch<br />
<strong>Poledna</strong> <strong>Boss</strong> <strong>Kurer</strong> AG<br />
P | B | K ZÜRICH<br />
Bellerivestrasse 241<br />
Postfach 865<br />
CH-8034 Zürich<br />
+41 44 220 12 12 T<br />
+41 44 220 12 13 F<br />
P | B | K LUGANO<br />
Via F. Pelli 7<br />
CP 5162<br />
CH-6901 Lugano<br />
+41 91 911 80 00 T<br />
+41 91 911 80 08 F<br />
info@pbklaw.ch<br />
www.pbklaw.ch<br />
MwSt.-Nr. 693086<br />
Eingetragen im kantonalen Anwaltsregister
Publication<br />
Tax Management International Forum (BNA, London);”The audit process: examination of tax returns and<br />
appeal rights”, Vol. 32, No. 4, 12/2011<br />
Tax Notes International; “The Swiss –U.S. „Turnover‟ Ground Rules: A Technical Update” Vol. 64, No. 6,<br />
11/2011<br />
Getting the Deal Through; Tax on Inbound Investment 2012<br />
Tax Management International Forum (BNA, London); “Income and employment tax ramifications of sending<br />
corporate personnel to host country” Vol. 32, No. 3, 09/2011<br />
Tax Management International Forum (BNA, London); “Taxation of Offshore Deferred Compensation and<br />
Equity Awards” Vol. 31, No. 4, 12/2010<br />
"Switzerland keeps up with international developments", International Tax Review - Capital Markets (13th<br />
Edition), No 53, S. 22 ff. 2010<br />
Getting The Deal Through - Franchise 2010<br />
Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update)<br />
2010<br />
Tax Management International Forum (BNA, Washington D.C.); "Global report: International Trademarks<br />
Law", Lawyer Monthly, 09/2010<br />
Tax Management International Forum (BNA, Washington D.C.); "Loan guarantees: whether deductibility entails<br />
(or should entail) taxability" (Vol. 31, No. 3, 09/2010)<br />
Tax Management International Forum (BNA, Washington D.C.); "Taxation of offshore Deferred Compensation<br />
an Equity Awards" (Vol. 31, No 4, 12/2010)<br />
Kurzkommentar OR, Verlag Orell-Füssli, (Zürich 2002); Autor für die Artikel 689 - 695, 2. Auflage 2009<br />
OR Kommentar, Verlag Orell-Füssli, Autor für die Artikel 689-695, Zürich, 2. Auflage 2009<br />
Tax Management International Forum (BNA, Washington D.C.); "Choosing an Optimal R&D Location" (Vol.<br />
30, No. 3, 09/2009)<br />
Tax Management International Forum (BNA, Washington D.C.); "Transfer Pricing Audits" (Vol. 30, No. 4,<br />
12/2009)<br />
Getting The Deal Through - Tax on Inbound Investment 2008<br />
STEP Society of Trust and Estate Practitioners: A better option? An outline of the Swiss lumpsum taxation<br />
regime (Vol. 16, No. 5; 05/2008, page 32)<br />
Tax Management International Forum (BNA, Washington D.C.); "Tax consequences of cross border asset<br />
reorganisations" (Vol. 29, No. 4, 12/2008)<br />
Tax Management International Forum (BNA, Washington D.C.); "The viability of treaty shopping with respect<br />
to Switzerland" (Vol. 29, No. 9, 09/2008)<br />
American Bar Association, Foreign Lawyers Forum; National Report for Tax Developments in Switzerland<br />
2007<br />
Getting The Deal Through - Tax on Inbound Investment 2007<br />
Tax Management International Forum (BNA, Washington D.C.); "Basic Tax Planning for Private Equity<br />
Funds and Hedge Funds" (Vol. 28, No. 3, 09/2007, page 47)<br />
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Tax Management International Forum (BNA, Washington D.C.); "Inbound Loan Acquisition Activities" (Vol.<br />
28, No. 4, 12/2007, page 39)<br />
American Bar Association, Foreign Lawyers Forum; National Report for Tax Developments in Switzerland<br />
2006<br />
Tax Management International Forum (BNA, Washington D.C.); "Additional Adjustments to be made in the<br />
Wake of a Transfer Pricing Adjustment" (Vol. 27, No. 3, 09/2006, S. 36)<br />
Tax Management International Forum (BNA, Washington D.C.); "Tax Treatment of Supplemental Retirement"<br />
(Vol. 27, No. 4, 12/2006, S. 39)<br />
Zeitschrift für Steuern & Recht (ZSteu), 3. Jg., Heft 7, 5. April 2006, Beitrag zum Thema "Besteuerung eines<br />
Zuzügers in der Schweiz".<br />
American Bar Association, Foreign Lawyers Forum; National Report for Tax Developments in Switzerland<br />
2005<br />
Tax Management International Forum (BNA, Washington D.C.); "Tax Reporting Units and Permitted Consolidation<br />
Under Host Country's Income Tax Law" (Vol. 26, No. 9, 09/2005, S. 40)<br />
American Bar Association, Foreign Lawyers Forum; National Report for Tax Developments in Switzerland<br />
2004<br />
Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update)<br />
2004<br />
Tax Management International Forum (BNA, Washington D.C.); "Outbound Cross-Border Asset Acquisitions"<br />
(Vol. 26, No. 4, 09/2004, S. 40)<br />
Tax Management International Forum (BNA, Washington D.C.); "Providing Access to Intangible Property:<br />
Alternatives and the Taxation Thereof" (Vol. 25, No. 3, 09/2004, S. 40)<br />
Tax Management International Forum (BNA, Washington D.C.); "Taxation of Global Operations Conducted<br />
Through a Tax Haven Subsidiary" (Vol. 25, No. 4, 12/2004, S. 49)<br />
Tax Management International Forum (BNA, Washington D.C.); "The Deductibility of Interest Paid by a Domestic<br />
Subsidiary to its Foreign Parent Corporation; and to Third Parties on Debt Guaranteed by its Foreign<br />
Parent Corporation" (Vol. 25, No. 1, 03/2004, S. 43)<br />
Tax Management International Forum (BNA, Washington D.C.); "Tax planning for cyclical or other temporary<br />
losses" (Vol. 24, No. 3, 09/2003, S. 42)<br />
Tax Management International Forum (BNA, Washington D.C.); "Tax planning for debt restructuring"(Vol.<br />
24, No. 4, 12/2003, S. 48)<br />
Kurzkommentar OR, Verlag Orell-Füssli, (Zürich 2002); Autor für die Artikel 689 - 695 2002<br />
Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update)<br />
2002<br />
Tax Management International Forum (BNA, Washington D.C.); "Host country tax consequences of engaging<br />
in a sale-repurchasing transaction using host country securities" (Vol. 23, No. 3, 09/2002, S. 37)<br />
Tax Management International Forum (BNA, Washington D.C.); "Inbound investments in securities backed<br />
by host country-based debt obligations and receivables" (Vol. 23, No. 4, 12/2002, S. 33)<br />
Tax Management International Forum (BNA, Washington D.C.); "Global Equity Plans" (Vol. 22. No. 3,<br />
09/2001, S. 43)<br />
Tax Management International Forum (BNA, Washington D.C.); "Host country tax-advantaged investments<br />
for country x pooled investment vehicles" (Vol. 22, No. 4, 12/2001, S. 33)<br />
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Tax Management International Forum (BNA, Washington D.C.); "E-commerce trading vehicles" (Vol. 21, No.<br />
3, 09/2000, S. 39)<br />
Tax Management International Forum (BNA, Washington D.C.); "Inbound electronic commerce activities"<br />
(Vol. 21, No. 4, 12/2000, S. 39)<br />
Tax Management International Forum (BNA, Washington D.C.); "Host country corporate expatriation tax<br />
rules" (Vol. 20, No. 3, 09/1999, S. 44)<br />
Tax Management International Forum (BNA, Washington D.C.); Host country restrictions in combining a<br />
domestic corporation with a foreign corporation (Vol. 20, No. 4, 12/1999, S. 33)<br />
Informationsaustausch unter dem neuen Schweizerisch-Amerikanischen Doppelbesteuerungsabkommen<br />
(Steuer Revue, Nr. 5/1998, S. 277)<br />
Kapitalgewinnsteuer in rechtlicher Optik / Einführung aus juristischen Gründen nicht notwendig (NZZ, Inland,<br />
19.02.1998, S. 13)<br />
Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update)<br />
1998<br />
Tax Management International Forum (BNA, Washington D.C.); "Host country tax considerations in conducting<br />
ongoing business activities abroad" (Vol. 19, No. 4, 12/1998, S. 52)<br />
Tax Management International Forum (BNA, Washington D.C.); "Host country tax considerations in selecting<br />
an entity to conduct inbound business" (Vol. 19, No. 3, 09/1998, S. 44)<br />
Ein fiskalischer Schritt in die richtige Richtung / Überzeugende Reform der Unternehmensbesteuerung<br />
(NZZ, Wirtschaft, 07.11.1997, S. 23)<br />
Exchange of Information under the new U.S.-Swiss Income Tax Treaty (Tax Management International Journal,<br />
Vol. 26, No. 12, 12.12.1997, S. 641)<br />
Le principali novità della riforma fiscale/ Vantaggi e alcuni problemi del nuovo sistema di imposizione varato<br />
dal Parlamento (Corriere del Ticino, 15.12.1997, S. 6)<br />
Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update)<br />
1996<br />
Testfragen im Steuerabkommen mit den USA/US-Interesse an der Beschränkung von Vorteilen (NZZ, Wirtschaft,<br />
27.11.1996, S. 27)<br />
The Mutual Agreement Procedure under the Swiss Double Taxation Treaties, ASA65 (1996), S. 275 ff., Coauthor<br />
mit Prof. Dr. M. Reich.<br />
Non-discrimination Rules in International Taxation; Country report for the annual congress of the International<br />
Fiscal Association 1993 in Florence, Cahiers de droit fiscal international, Volume LXXVIII b.<br />
Steuerliche Aspekte konzerninterner Verrechnungspreise/Mögliche Neuerungen im Verhältnis Schweiz - USA<br />
(NZZ, Wirtschaft, 26.07.1991, S. 35)<br />
Steuerliche Hemmnisse nehmen zu (Finanz und Wirtschaft, Weltwirtschaft, 13.01.1990, S. 28)<br />
Die Besteuerung von Zweigniederlassungen in den USA (Branch Profits Tax)<br />
(ATAG-Praxis 1/1989)<br />
Venture Capital und steuerliche Massnahmen zur Förderung von Innovationen (Der Schweizer Treuhänder,<br />
Nr. 2/1986, S. 51)<br />
Das Verständigungsverfahren nach den schweizerischen Doppelbesteuerungsabkommen,<br />
ASA52 (1984), S. 593 ff.<br />
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Le convenzioni svizzere di doppia imposizione, in particolare la convenzione tra la Confederazione svizzera e<br />
la Repubblica federale di Germania; vari problemi (Rivista tributaria ticinese, N. 1, giugno 1984).<br />
Locher/Meier/von Siebenthal: Doppelbesteuerung Schweiz/Deutschland, 1971<br />
und 1978, Loseblattsammlung, Verlag für Recht und Gesellschaft AG, Basel; Mitautor.<br />
Locher/Meier/von Siebenthal: Doppelbesteuerung Schweiz/Deutschland, 1971 und 1978, Loseblattsammlung,<br />
Verlag für Recht und Gesellschaft AG, Basel; Mitautor.<br />
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