{"id":329,"date":"2019-12-24T11:11:50","date_gmt":"2019-12-24T10:11:50","guid":{"rendered":"http:\/\/www.taxadvice.ch\/publications-et-presentations\/"},"modified":"2024-11-19T15:45:31","modified_gmt":"2024-11-19T14:45:31","slug":"publications-and-presentations","status":"publish","type":"page","link":"https:\/\/www.taxadvice.ch\/en\/publications-and-presentations\/","title":{"rendered":"Publications and presentations"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][equipe-publications admin_label=”TaxAdvice – Publications” _builder_version=”4.27.3″ hover_enabled=”0″ z_index_tablet=”500″ box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” global_colors_info=”{}” sticky_enabled=”0″][equipe-publication title=”Taxation of severance payments” textlink=”post” link=”https:\/\/www.linkedin.com\/pulse\/imposition-indemnit%25C3%25A9s-de-d%25C3%25A9part-christine-ledure-cv8be\/?trackingId=TkCfDhVmS%2B%2BeMGjpJXl2%2BQ%3D%3D” _builder_version=”4.27.3″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

by Christine Ledure<\/a>
LinkedIn April 2024<\/p>\n

[\/equipe-publication][equipe-publication title=”Repurchases under pillar 3a” textlink=”post” link=”https:\/\/www.linkedin.com\/feed\/update\/urn:li:activity:7133161826590023680\/” _builder_version=”4.27.3″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

by Christine Ledure<\/a>
LinkedIn 2023<\/p>\n

[\/equipe-publication][equipe-publication title=”Our presentation : %22EU – CH relations with respect to cross – border workers%22″ textlink=”presentation” link=”https:\/\/www.taxadvice.ch\/wp-content\/uploads\/UNIL-150523.pdf” _builder_version=”4.21.0″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

By Christine Ledure<\/a>
May 2023<\/p>\n

[\/equipe-publication][equipe-publication title=”Comment se d\u00e9localiser et dire bye bye aux imp\u00f4ts” textlink=”post” link=”https:\/\/www.linkedin.com\/posts\/taxadvice-s%C3%A0rl_vous-voulez-vous-expatrier-pour-dire-bye-activity-7110299190605279232-AzdX?utm_source=share&utm_medium=member_desktop” _builder_version=”4.27.3″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

by Christine Ledure<\/a>
LinkedIn 2023<\/p>\n

[\/equipe-publication][equipe-publication title=”Fiscalit\u00e9 de l’entrepreneur – Nyon Business Forum on March 11, 2022″ textlink=”presentation” link=”https:\/\/www.taxadvice.ch\/wp-content\/uploads\/NBF-presentation-220311-final-2.pdf” _builder_version=”4.17.0″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

by Christine Ledure<\/a><\/div>\n
march 2022<\/div>\n

[\/equipe-publication][equipe-publication title=”R\u00e9partition internationale des prestations de la pr\u00e9voyance professionnelle : mobilit\u00e9 secteur priv\u00e9 \u2013 secteur public” textlink=”article” link=”https:\/\/www.kalaidos-fh.ch\/fr-CH\/Blog\/Posts\/2020\/12\/Steuerrecht-1007-Internationale-Aufteilung-von-Leistungen-aus-der-beruflichen-Vorsorge” _builder_version=”4.5.1″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

This article won the first prize of a blog writing contest on a tax law subject organized by the Kalaidos Fachhochschule<\/p>\n

by Christine Ledure<\/a><\/div>\n
december 2020<\/div>\n

[\/equipe-publication][equipe-publication title=”Prise de position suite \u00e0 l\u2019arr\u00eat du Tribunal F\u00e9d\u00e9ral du 10 f\u00e9vrier 2017″ textlink=”article” link=”\/wp-content\/uploads\/Prise_de_position_-_arret_Tribunal_Federal_10.02.20171.pdf” _builder_version=”4.22.2″ hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” box_shadow_horizontal_tablet=”0px” box_shadow_horizontal_phone=”0px” box_shadow_vertical_tablet=”0px” box_shadow_vertical_phone=”0px” box_shadow_blur_tablet=”40px” box_shadow_blur_phone=”40px” box_shadow_spread_tablet=”0px” box_shadow_spread_phone=”0px” global_colors_info=”{}”]<\/p>\n

Prise de position suite \u00e0 l\u2019arr\u00eat du Tribunal F\u00e9d\u00e9ral du 10 f\u00e9vrier 2017 (2C_628\/2016 et 2C_629\/2016), concernant la qualification \u00e0 donner \u00e0 une indemnit\u00e9 vers\u00e9e \u00e0 l\u2019employ\u00e9 en fin de rapports de travail<\/p>\n

by Christine Ledure<\/a><\/div>\n
Revue fiscale 2017, p. 388<\/div>\n
\u00a0<\/div>\n

This position was referred to (point 9.3) in a decision<\/a> by the Swiss Federal Court in June 2023. The decision concerned the treatment of compensation paid after the contract between a footballer and a football club in the United Arab Emirates was terminated, and the footballer transferred his residence to Switzerland<\/p>\n

[\/equipe-publication][equipe-publication title=”The tax treatment of severance payments made in a cross-border context – A Swiss perspective” textlink=”article” link=”https:\/\/www.taxadvice.ch\/wp-content\/uploads\/The-tax-treatment-of-severance-payments-made-in-a-cross-border-context-a-Swiss-perspective-1.pdf” _builder_version=”4.17.0″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

The tax treament of severance payments made in a cross-border context \u2013 a Swiss perspective<\/p>\n

by Christine Ledure<\/a><\/div>\n
European taxation – February-March 2016, p.63<\/div>\n

[\/equipe-publication][equipe-publication title=”Works of art : taxed or not taxed ?” textlink=”presentation” link=”\/wp-content\/uploads\/Work-of-arts.pdf” _builder_version=”4.5.1″ hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” box_shadow_horizontal_tablet=”0px” box_shadow_horizontal_phone=”0px” box_shadow_vertical_tablet=”0px” box_shadow_vertical_phone=”0px” box_shadow_blur_tablet=”40px” box_shadow_blur_phone=”40px” box_shadow_spread_tablet=”0px” box_shadow_spread_phone=”0px” global_colors_info=”{}”]<\/p>\n

by Christine Ledure<\/a><\/div>\n
november 2015<\/div>\n

[\/equipe-publication][equipe-publication title=”The tax treatment of severance payments made in a cross-border context \u2013 A Swiss perspective” textlink=”thesis” link=”\/wp-content\/uploads\/th\u00e8se-CL.pdf” _builder_version=”4.14.7″ hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” box_shadow_horizontal_tablet=”0px” box_shadow_horizontal_phone=”0px” box_shadow_vertical_tablet=”0px” box_shadow_vertical_phone=”0px” box_shadow_blur_tablet=”40px” box_shadow_blur_phone=”40px” box_shadow_spread_tablet=”0px” box_shadow_spread_phone=”0px” global_colors_info=”{}”]<\/p>\n

The tax treament of severance payments made in a cross-border context \u2013 a Swiss perspective<\/p>\n

by Christine Ledure<\/a><\/div>\n
march 2015<\/div>\n

[\/equipe-publication][equipe-publication title=”Nouvelle loi de proc\u00e9dure administrative dans le canton de Vaud” textlink=”article” link=”\/wp-content\/uploads\/2013-7-8-article-DA-nouvelle-LPA-VD-Nouvelle-loi-proc\u00e9dure-administrative.pdf” _builder_version=”4.0.9″ hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” box_shadow_horizontal_tablet=”0px” box_shadow_horizontal_phone=”0px” box_shadow_vertical_tablet=”0px” box_shadow_vertical_phone=”0px” box_shadow_blur_tablet=”40px” box_shadow_blur_phone=”40px” box_shadow_spread_tablet=”0px” box_shadow_spread_phone=”0px” global_colors_info=”{}”]<\/p>\n

by Danielle Axelroud Buchmann<\/a><\/div>\n
Revue Fiscale 2013<\/div>\n

[\/equipe-publication][equipe-publication title=”Selected tax issues when starting my own business” textlink=”presentation” link=”\/wp-content\/uploads\/Selected-tax-issues-Own-business.pdf” _builder_version=”4.5.1″ hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” box_shadow_horizontal_tablet=”0px” box_shadow_horizontal_phone=”0px” box_shadow_vertical_tablet=”0px” box_shadow_vertical_phone=”0px” box_shadow_blur_tablet=”40px” box_shadow_blur_phone=”40px” box_shadow_spread_tablet=”0px” box_shadow_spread_phone=”0px” global_colors_info=”{}”]<\/p>\n

by Christine Ledure<\/a><\/div>\n
november 2014<\/div>\n

[\/equipe-publication][equipe-publication title=”Principe de la taxation d\u2019office dans le cas d\u2019un contribuable ind\u00e9pendant” textlink=”article” link=”\/wp-content\/uploads\/Principe-de-la-taxation-d-office-dans-le-cas-d-un-contribuable-ind\u00e9pendant-CC.pdf” _builder_version=”4.14.7″ global_colors_info=”{}”]<\/p>\n

Commentaire de l\u2019arr\u00eat 2C_543\/2012<\/p>\n

by Christian Chill\u00e1
Revue fiscale 2013, page 276.<\/p>\n

[\/equipe-publication][equipe-publication title=”R\u00e9partition intercantonale et internationale pour les personnes physiques” textlink=”article” link=”\/wp-content\/uploads\/article-DA-FC-1-2012.pdf” _builder_version=”4.0.9″ hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” box_shadow_horizontal_tablet=”0px” box_shadow_horizontal_phone=”0px” box_shadow_vertical_tablet=”0px” box_shadow_vertical_phone=”0px” box_shadow_blur_tablet=”40px” box_shadow_blur_phone=”40px” box_shadow_spread_tablet=”0px” box_shadow_spread_phone=”0px” global_colors_info=”{}”]<\/p>\n

R\u00e9partition intercantonale et internationale pour les personnes physiques, th\u00e8mes choisis<\/p>\n

by Danielle Axelroud Buchmann<\/a>, Fr\u00e9d\u00e9ric de le Court<\/div>\n
Revue Fiscale 2012, p.\u00a018<\/div>\n

[\/equipe-publication][equipe-publication title=”Identit\u00e9 de propri\u00e9taire en cas de report d\u2019imposition du gain immobilier priv\u00e9” textlink=”article” link=”\/wp-content\/uploads\/article-CC-DA-5-2012.pdf” _builder_version=”4.0.9″ hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” box_shadow_horizontal_tablet=”0px” box_shadow_horizontal_phone=”0px” box_shadow_vertical_tablet=”0px” box_shadow_vertical_phone=”0px” box_shadow_blur_tablet=”40px” box_shadow_blur_phone=”40px” box_shadow_spread_tablet=”0px” box_shadow_spread_phone=”0px” global_colors_info=”{}”]<\/p>\n

Identit\u00e9 de propri\u00e9taire en cas de report d\u2019imposition du gain immobilier priv\u00e9 selon l\u2019art. 12 al.3 let.e LHID: R\u00e9flexions critiques sur l\u2019arr\u00eat du Tribunal f\u00e9d\u00e9ral 2C_277\/2011 du 17 octobre 2011<\/p>\n

par Danielle Axelroud Buchmann<\/a>, Christian Chill\u00e1<\/div>\n
Revue Fiscale 2012, p.\u00a0335<\/div>\n

[\/equipe-publication][equipe-publication title=”Frais de perfectionnement : \u00e9tat des lieux en suisse romande” textlink=”article” link=”\/wp-content\/uploads\/article-DA-FC-4-2011.pdf” _builder_version=”4.0.9″ hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” box_shadow_horizontal_tablet=”0px” box_shadow_horizontal_phone=”0px” box_shadow_vertical_tablet=”0px” box_shadow_vertical_phone=”0px” box_shadow_blur_tablet=”40px” box_shadow_blur_phone=”40px” box_shadow_spread_tablet=”0px” box_shadow_spread_phone=”0px” global_colors_info=”{}”]<\/p>\n

Frais de perfectionnement : \u00e9tat des lieux en suisse romande \u00e0 l\u2019aube d\u2019une prochaine r\u00e9forme l\u00e9gislative<\/p>\n

by Danielle Axelroud Buchmann<\/a>, Fr\u00e9d\u00e9ric de le Court<\/div>\n
Revue Fiscale 2011, p. 292<\/div>\n

[\/equipe-publication][equipe-publication title=”Questions d\u2019\u00e9valuations pour l\u2019imp\u00f4t sur la fortune des personnes physiques” textlink=”article” link=”\/wp-content\/uploads\/article-DA-FC-12-2011.pdf” _builder_version=”4.0.9″ hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” box_shadow_horizontal_tablet=”0px” box_shadow_horizontal_phone=”0px” box_shadow_vertical_tablet=”0px” box_shadow_vertical_phone=”0px” box_shadow_blur_tablet=”40px” box_shadow_blur_phone=”40px” box_shadow_spread_tablet=”0px” box_shadow_spread_phone=”0px” global_colors_info=”{}”]<\/p>\n

Questions d\u2019\u00e9valuations pour l\u2019imp\u00f4t sur la fortune des personnes physiques<\/p>\n

by Danielle Axelroud Buchmann<\/a>, Fr\u00e9d\u00e9ric de le Court<\/div>\n
Revue Fiscale 2011, p. 900<\/div>\n

[\/equipe-publication][equipe-publication title=”Frais de perfectionnement \u2013 Jurisprudence du Tribunal f\u00e9d\u00e9ral” textlink=”article” link=”\/wp-content\/uploads\/article-DA-12-2008.pdf” _builder_version=”4.0.9″ hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” box_shadow_horizontal_tablet=”0px” box_shadow_horizontal_phone=”0px” box_shadow_vertical_tablet=”0px” box_shadow_vertical_phone=”0px” box_shadow_blur_tablet=”40px” box_shadow_blur_phone=”40px” box_shadow_spread_tablet=”0px” box_shadow_spread_phone=”0px” global_colors_info=”{}”]<\/p>\n

Frais de perfectionnement \u2013 Jurisprudence du Tribunal f\u00e9d\u00e9ral et pratique du Tribunal administratif du canton de Vaud<\/p>\n

by Danielle Axelroud Buchmann<\/a><\/div>\n
Revue Fiscale 2008, p. 853<\/div>\n

[\/equipe-publication][equipe-publication title=”Droits de mutation \u2013 Transfert \u00e0 titre on\u00e9reux?” textlink=”article” link=”\/wp-content\/uploads\/article_droits_de_mutation1.pdf” _builder_version=”4.0.9″ hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” box_shadow_horizontal_tablet=”0px” box_shadow_horizontal_phone=”0px” box_shadow_vertical_tablet=”0px” box_shadow_vertical_phone=”0px” box_shadow_blur_tablet=”40px” box_shadow_blur_phone=”40px” box_shadow_spread_tablet=”0px” box_shadow_spread_phone=”0px” global_colors_info=”{}”]<\/p>\n

by Danielle Axelroud Buchmann<\/a><\/div>\n
Revue Fiscale 1999, p.\u00a0512<\/div>\n

[\/equipe-publication][equipe-publication title=”Minimum guarantees against arbitrary detention” textlink=”article” link=”\/wp-content\/uploads\/Garanties_minimales_Christine_Ledure1.pdf” _builder_version=”4.5.1″ hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” box_shadow_horizontal_tablet=”0px” box_shadow_horizontal_phone=”0px” box_shadow_vertical_tablet=”0px” box_shadow_vertical_phone=”0px” box_shadow_blur_tablet=”40px” box_shadow_blur_phone=”40px” box_shadow_spread_tablet=”0px” box_shadow_spread_phone=”0px” global_colors_info=”{}”]<\/p>\n

Minimum guarantees against arbitrary detention and the right to a fair trial in exceptional cases<\/p>\n

by Christine Ledure<\/a><\/div>\n
Belgian Review of International Law 1994, p. 633<\/div>\n

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