Walter H. Boss - Poledna | Boss | Kurer

Walter H. Boss
Attorney at Law, LL.M.
Walter H. Boss' practice focuses mainly on domestic and international tax law, mergers
and acquisitions, private equity, corporate law and commercial law. He also advises private
clients.
Education / Practical Experience
1973-1980 University of Berne Law School; Bar admission.
1980-1984 Swiss Federal Tax Administration, International Department; Swiss
delegate to the OECD Committee on Fiscal Affairs in Paris and member
of Working Party No. 8 (Tax Evasion and Tax Fraud);
1984-1986 Attorney at law in Lugano;
1986-1987 Ernst & Young, Zurich, Tax Department;
1987-1988 New York University, School of Law, New York, Postgraduate Tax Program
(LL.M. in Tax);
1988-1990 Ernst & Young, New York, International Services Office, Partner;
1990-1991 Ernst & Young, Zurich,
1991-2001 Partner with a well-known law firm in Zurich;
2001-2007 Partner with a well-known law firm in Zurich;
2008 Founding Partner of Poledna Boss Kurer AG
Memberships
Swiss Bar Association
Zurich Bar Association
American Bar Association
International Bar Association
International Fiscal Association (Swiss Branch)
Tax Chapter Board of the Swiss-American Chamber of Commerce (Chair)
New York University School of Law¸Member of the Practice Council International Tax
Program
Practice Areas
Domestic and international tax law
Corporate law
Mergers & Acquisitions
Private Equity
Leasing
Languages
German, English, French, Italian
Contact
boss@pbklaw.ch
Poledna Boss Kurer AG
P | B | K ZÜRICH
Bellerivestrasse 241
Postfach 865
CH-8034 Zürich
+41 44 220 12 12 T
+41 44 220 12 13 F
P | B | K LUGANO
Via F. Pelli 7
CP 5162
CH-6901 Lugano
+41 91 911 80 00 T
+41 91 911 80 08 F
info@pbklaw.ch
www.pbklaw.ch
MwSt.-Nr. 693086
Eingetragen im kantonalen Anwaltsregister

Publication
Tax Management International Forum (BNA, London);”The audit process: examination of tax returns and
appeal rights”, Vol. 32, No. 4, 12/2011
Tax Notes International; “The Swiss –U.S. „Turnover‟ Ground Rules: A Technical Update” Vol. 64, No. 6,
11/2011
Getting the Deal Through; Tax on Inbound Investment 2012
Tax Management International Forum (BNA, London); “Income and employment tax ramifications of sending
corporate personnel to host country” Vol. 32, No. 3, 09/2011
Tax Management International Forum (BNA, London); “Taxation of Offshore Deferred Compensation and
Equity Awards” Vol. 31, No. 4, 12/2010
"Switzerland keeps up with international developments", International Tax Review - Capital Markets (13th
Edition), No 53, S. 22 ff. 2010
Getting The Deal Through - Franchise 2010
Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update)
2010
Tax Management International Forum (BNA, Washington D.C.); "Global report: International Trademarks
Law", Lawyer Monthly, 09/2010
Tax Management International Forum (BNA, Washington D.C.); "Loan guarantees: whether deductibility entails
(or should entail) taxability" (Vol. 31, No. 3, 09/2010)
Tax Management International Forum (BNA, Washington D.C.); "Taxation of offshore Deferred Compensation
an Equity Awards" (Vol. 31, No 4, 12/2010)
Kurzkommentar OR, Verlag Orell-Füssli, (Zürich 2002); Autor für die Artikel 689 - 695, 2. Auflage 2009
OR Kommentar, Verlag Orell-Füssli, Autor für die Artikel 689-695, Zürich, 2. Auflage 2009
Tax Management International Forum (BNA, Washington D.C.); "Choosing an Optimal R&D Location" (Vol.
30, No. 3, 09/2009)
Tax Management International Forum (BNA, Washington D.C.); "Transfer Pricing Audits" (Vol. 30, No. 4,
12/2009)
Getting The Deal Through - Tax on Inbound Investment 2008
STEP Society of Trust and Estate Practitioners: A better option? An outline of the Swiss lumpsum taxation
regime (Vol. 16, No. 5; 05/2008, page 32)
Tax Management International Forum (BNA, Washington D.C.); "Tax consequences of cross border asset
reorganisations" (Vol. 29, No. 4, 12/2008)
Tax Management International Forum (BNA, Washington D.C.); "The viability of treaty shopping with respect
to Switzerland" (Vol. 29, No. 9, 09/2008)
American Bar Association, Foreign Lawyers Forum; National Report for Tax Developments in Switzerland
2007
Getting The Deal Through - Tax on Inbound Investment 2007
Tax Management International Forum (BNA, Washington D.C.); "Basic Tax Planning for Private Equity
Funds and Hedge Funds" (Vol. 28, No. 3, 09/2007, page 47)
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Tax Management International Forum (BNA, Washington D.C.); "Inbound Loan Acquisition Activities" (Vol.
28, No. 4, 12/2007, page 39)
American Bar Association, Foreign Lawyers Forum; National Report for Tax Developments in Switzerland
2006
Tax Management International Forum (BNA, Washington D.C.); "Additional Adjustments to be made in the
Wake of a Transfer Pricing Adjustment" (Vol. 27, No. 3, 09/2006, S. 36)
Tax Management International Forum (BNA, Washington D.C.); "Tax Treatment of Supplemental Retirement"
(Vol. 27, No. 4, 12/2006, S. 39)
Zeitschrift für Steuern & Recht (ZSteu), 3. Jg., Heft 7, 5. April 2006, Beitrag zum Thema "Besteuerung eines
Zuzügers in der Schweiz".
American Bar Association, Foreign Lawyers Forum; National Report for Tax Developments in Switzerland
2005
Tax Management International Forum (BNA, Washington D.C.); "Tax Reporting Units and Permitted Consolidation
Under Host Country's Income Tax Law" (Vol. 26, No. 9, 09/2005, S. 40)
American Bar Association, Foreign Lawyers Forum; National Report for Tax Developments in Switzerland
2004
Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update)
2004
Tax Management International Forum (BNA, Washington D.C.); "Outbound Cross-Border Asset Acquisitions"
(Vol. 26, No. 4, 09/2004, S. 40)
Tax Management International Forum (BNA, Washington D.C.); "Providing Access to Intangible Property:
Alternatives and the Taxation Thereof" (Vol. 25, No. 3, 09/2004, S. 40)
Tax Management International Forum (BNA, Washington D.C.); "Taxation of Global Operations Conducted
Through a Tax Haven Subsidiary" (Vol. 25, No. 4, 12/2004, S. 49)
Tax Management International Forum (BNA, Washington D.C.); "The Deductibility of Interest Paid by a Domestic
Subsidiary to its Foreign Parent Corporation; and to Third Parties on Debt Guaranteed by its Foreign
Parent Corporation" (Vol. 25, No. 1, 03/2004, S. 43)
Tax Management International Forum (BNA, Washington D.C.); "Tax planning for cyclical or other temporary
losses" (Vol. 24, No. 3, 09/2003, S. 42)
Tax Management International Forum (BNA, Washington D.C.); "Tax planning for debt restructuring"(Vol.
24, No. 4, 12/2003, S. 48)
Kurzkommentar OR, Verlag Orell-Füssli, (Zürich 2002); Autor für die Artikel 689 - 695 2002
Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update)
2002
Tax Management International Forum (BNA, Washington D.C.); "Host country tax consequences of engaging
in a sale-repurchasing transaction using host country securities" (Vol. 23, No. 3, 09/2002, S. 37)
Tax Management International Forum (BNA, Washington D.C.); "Inbound investments in securities backed
by host country-based debt obligations and receivables" (Vol. 23, No. 4, 12/2002, S. 33)
Tax Management International Forum (BNA, Washington D.C.); "Global Equity Plans" (Vol. 22. No. 3,
09/2001, S. 43)
Tax Management International Forum (BNA, Washington D.C.); "Host country tax-advantaged investments
for country x pooled investment vehicles" (Vol. 22, No. 4, 12/2001, S. 33)
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Tax Management International Forum (BNA, Washington D.C.); "E-commerce trading vehicles" (Vol. 21, No.
3, 09/2000, S. 39)
Tax Management International Forum (BNA, Washington D.C.); "Inbound electronic commerce activities"
(Vol. 21, No. 4, 12/2000, S. 39)
Tax Management International Forum (BNA, Washington D.C.); "Host country corporate expatriation tax
rules" (Vol. 20, No. 3, 09/1999, S. 44)
Tax Management International Forum (BNA, Washington D.C.); Host country restrictions in combining a
domestic corporation with a foreign corporation (Vol. 20, No. 4, 12/1999, S. 33)
Informationsaustausch unter dem neuen Schweizerisch-Amerikanischen Doppelbesteuerungsabkommen
(Steuer Revue, Nr. 5/1998, S. 277)
Kapitalgewinnsteuer in rechtlicher Optik / Einführung aus juristischen Gründen nicht notwendig (NZZ, Inland,
19.02.1998, S. 13)
Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update)
1998
Tax Management International Forum (BNA, Washington D.C.); "Host country tax considerations in conducting
ongoing business activities abroad" (Vol. 19, No. 4, 12/1998, S. 52)
Tax Management International Forum (BNA, Washington D.C.); "Host country tax considerations in selecting
an entity to conduct inbound business" (Vol. 19, No. 3, 09/1998, S. 44)
Ein fiskalischer Schritt in die richtige Richtung / Überzeugende Reform der Unternehmensbesteuerung
(NZZ, Wirtschaft, 07.11.1997, S. 23)
Exchange of Information under the new U.S.-Swiss Income Tax Treaty (Tax Management International Journal,
Vol. 26, No. 12, 12.12.1997, S. 641)
Le principali novità della riforma fiscale/ Vantaggi e alcuni problemi del nuovo sistema di imposizione varato
dal Parlamento (Corriere del Ticino, 15.12.1997, S. 6)
Swiss-US Income Tax Treaty, Zürich 1996 (Swiss-American Chamber of Commerce); Co-author; (update)
1996
Testfragen im Steuerabkommen mit den USA/US-Interesse an der Beschränkung von Vorteilen (NZZ, Wirtschaft,
27.11.1996, S. 27)
The Mutual Agreement Procedure under the Swiss Double Taxation Treaties, ASA65 (1996), S. 275 ff., Coauthor
mit Prof. Dr. M. Reich.
Non-discrimination Rules in International Taxation; Country report for the annual congress of the International
Fiscal Association 1993 in Florence, Cahiers de droit fiscal international, Volume LXXVIII b.
Steuerliche Aspekte konzerninterner Verrechnungspreise/Mögliche Neuerungen im Verhältnis Schweiz - USA
(NZZ, Wirtschaft, 26.07.1991, S. 35)
Steuerliche Hemmnisse nehmen zu (Finanz und Wirtschaft, Weltwirtschaft, 13.01.1990, S. 28)
Die Besteuerung von Zweigniederlassungen in den USA (Branch Profits Tax)
(ATAG-Praxis 1/1989)
Venture Capital und steuerliche Massnahmen zur Förderung von Innovationen (Der Schweizer Treuhänder,
Nr. 2/1986, S. 51)
Das Verständigungsverfahren nach den schweizerischen Doppelbesteuerungsabkommen,
ASA52 (1984), S. 593 ff.
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Le convenzioni svizzere di doppia imposizione, in particolare la convenzione tra la Confederazione svizzera e
la Repubblica federale di Germania; vari problemi (Rivista tributaria ticinese, N. 1, giugno 1984).
Locher/Meier/von Siebenthal: Doppelbesteuerung Schweiz/Deutschland, 1971
und 1978, Loseblattsammlung, Verlag für Recht und Gesellschaft AG, Basel; Mitautor.
Locher/Meier/von Siebenthal: Doppelbesteuerung Schweiz/Deutschland, 1971 und 1978, Loseblattsammlung,
Verlag für Recht und Gesellschaft AG, Basel; Mitautor.
5