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Tax Compliance helps companies comply with tax regulations and avoid tax evasion. It includes organizational measures and intelligent tax planning to minimize the financial burden.

Whistleblowing is gaining importance in Switzerland, where whistleblowers are protected when they credibly report grievances. However, Switzerland lacks a mandatory regulation for companies to establish whistleblower systems.

Board members are liable for damages caused by breaches of duty, but can reduce liability through delegation, discharge, and the Business Judgment Rule. They should also obtain the consent of the injured parties for risky decisions.

The patent box in Switzerland promotes research and development through tax advantages; since 2020, companies can significantly reduce taxes on profits from patents. Differences in tax reductions of up to 90% vary depending on the canton.

Joint-stock companies must maintain an internal control system (ICS) according to the Code of Obligations, which supports risk management and is audited by the audit office. The ICS serves the effective and efficient handling of business operations and the assurance of compliance with laws.

AI is now being discussed as a digital member on boards of directors, with the relevance varying according to business model and industry specifics. The debate encompasses economic, legal, and ethical aspects, with the use of AI remaining controversial.

The ESTV aims for all tax data to be submitted electronically in the future, despite data protection concerns from various parties. The Federal Council supports this digitalization and facilitates easing of the signature requirement at the cantonal level.

Zurich extended the deadline for tax returns until 09/30/2020 due to COVID-19. Penalties threaten in case of missing the deadline, but a quick follow-up submission can help.

The Sarbanes-Oxley Act was introduced to ensure transparent reporting in US capital markets following accounting scandals. It implies strict auditing regulations also for non-US companies and inspired similar laws worldwide.