October 19th, 2023
from 17:30 to 20:30
The CCT in cooperation with AMASTL is organising a new 'Tax&Bacco' event to examine the complexity of federal tax laws in which they will discuss how new information technologies can be used to improve the readability and usability of tax regulations.
The complexity of tax laws is one of the main causes of the high compliance costs for taxpayers, which add to the tax burden of a country and thus greatly influence its attractiveness. In a context of considerable international tax competition, it is therefore extremely important to simplify the tax system as much as possible. In addition, excessive complexity can lead to inefficient allocation of resources and avoidance behaviour on the part of taxpayers. There is, however, a minimum level of complexity in the system that must be maintained in order for tax laws to be able to cope with the plurality of objectives and principles that any modern tax system must guarantee. These include in particular: equal treatment, fairness, the achievement of economic policy objectives and the need to secure tax revenues. The task of the legislator is therefore to strike a balance between simplicity, efficiency and the achievement of tax and non-tax objectives. In order to do this, it is therefore indispensable to define what complexity is and how it can be measured using text mining techniques and the potential of artificial intelligence.The attack is now mainly directed at two institutions hitherto considered worthy of the highest protection in Switzerland, namely access to the data of owners and beneficial owners (ADEs) of legal entities, and (again) the area of simple consulting. The draft is, therefore, bound to cause much discussion both outside and in Parliament and, if accepted in full or even in part on the essential points, bound to have a very important impact on the banking, management, consultancy, financial and non-financial professions. It is, therefore, important to understand what is moving and what the final results of this new round of legislative changes might be. It is good to prepare in good time.
Programme
17.30-18.30
Moreno Brughelli
Master of Advanced Studies SUPSI in Tax Law, PhD Finance, Owner of ICFA Sagl
18.30-20.30
Winery visit and aperitif and wine tasting by Enrico Trapletti
Tuition fee
CHF 40.- for individual and supporting AMASTL members and SUPSI Alumni members
CHF 50 for others
Registration
https://bit.ly/amastl-10-2023
Registration deadline
Monday 16 October 2023