What are the 3 tax areas that currently require the highest attention of your tax department?
Trade Compliance is currently keeping us busy with the war in Ukraine. We are also dealing with BEPS 2.0/Pillar II and the necessary structuring and reorganization in the post-Covid environment in order to be prepared for the changes in the business, including the effects of inflation.
What are your experiences with international tax dispute resolution and tax dispute avoidance?
It might sound simple but one of my main strategies is to avoid tax disputes to begin with as in most cases the cost-benefit ratio is not favorable. Especially in countries where the legal situation gives to much room for interpretation and general standards are not on a high level, disputes are very time consuming, inefficient if at all possible, to reach consensus. This is not satisfying and certainly a topic that needs more attention from a regulatory perspective.
Is Pillar Two relevant for your company and what is your approach currently undertaken in this regard (first mover or follower)?
Yes, Pillar Two and I must say “unfortunately” is relevant for the Swisscom group. Although I’m in favour of the minimum taxation principle, I do not agree with the way Pillar Two was designed. It is a complicated set up by now and I hope it will be simplified for the future.
Our approach is not really first mover, but we are already busy to find a way to deliver the data in the requested way.
How do you manage scarce resources of tax specialists, what is your strategy in this regard?
Attracting talents by creating an inspiring working environment is one of my credos. My main strategy is to build a strong network and use this network to interact directly with (the scarce) talents. Especially WIN could be leveraged to integrate, mentor and coach young women on their path to become tax specialists. We could help them grow and this in return provides us with a pool of talented specialists to directly source from.
This year’s IFA Congress takes place in Germany, what is your outside-in-view of the German tax landscape, what was your most remarkable experiences with Germany in terms of taxes?
I do not really have an outside view on the German taxes. I started my career at the German tax authorities. However, since working in Switzerland I realized that Germany has a quite formalistic approach. But there are always positive examples of tax authorities who still manage to be pragmatic and open for discussions and solutions like the tax authorities Konstanz (which are responsible for foreign companies with VAT registrations) where I had some constructive interactions with.
The interview was created in noncommercial cooperation with Win@Ifa, the women’s organization of the International Fiscal Association. The International Fiscal Association (Ifa) is a neutral, independent, non-lobbying organization. The purpose of the Ifa is to study and promote international and comparative tax law. The Ifa realizes its purpose through scientific research, the organization of congresses and seminars and the publication of studies. The Ifa currently has more than 11,000 members worldwide, both individuals and companies. This year, the IfaCongress will take place in Berlin at the beginning of September.
The Women in Ifa Network (Win) is a network of women within the Ifa who work in the international tax field. Win Global and Win Germany promote professional exchange through the Win Seminar and Win in Conversation and hold cultural events such as the Win Reception, the Win Luncheon and the Win Lounge.
Die deutsche Version finden Sie hier.
The answers were given originally in English by Romana Giesen, Swisscom.
