Sensational Europe | 14 Days Value Package Summer, 2018
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Martin Walch Dorfstrasse 131 FL - 9498 PLANKEN
Martin Walch Dorfstrasse 131 FL - 9498 PLANKEN www.artnet.li /martin walch 1960 born in Vaduz, Liechtenstein 1988-92 Academy of Applied Arts in Vienna /A ; MA-Diploma in visual communication (painting and printmaking) 1993 1 month residency in Jordan (invitation of H.M.King Hussein of Jordan) 2 months residency in Jekaterinburg /Russia (Gallery Ester) 1997 1 year work grant from the Principality of Liechtenstein; residence in New York City /USA 6 months work grant and studio in New York City from the Austrian Ministry of Education and Arts 2000 6 months work grant and studio in Fujino and Tokyo /Japan from the Austrian Chancellery for Art Silvrett’Atelier 2000 symposium; Silvretta, Bielerhöhe /Vlbg. A 2001 ART DIALOGUE; 1 month symposium in Kyrgyzstan of artists from Europe and Central Asia (Kyrgyz National Museum of Fine Art) 2002 prizewinner of the 2. Artforum MONTAFON 1. prize at the competition for the internat. Year of the Mountains: HOEHENRAUSCH UND FERNSICHT /Tangente, Liechtenstein prizewinner / SUSSMANN-foundation, Vienna /A Founder member of BIWAK-group: international art-laboratory /members from Liechtenstein, Switzerland, Austria, Japan, USA 2003 teaching at the University of Liechtenstein, Vaduz /FL and at the Berufsmittelschule Vaduz /Liechtenstein since 2003 teaching at the LG-Vaduz (highschool) /FL since 2005 founder member of VORKURS ZÜRCHER OBERLAND at the Kunstschule Wetzikon /ZH; teaching at VZO 2006 founder member of ALPA / assoziation of professional artists liechtenstein, president MEDIA: installation, photography, video, graphics, sculpture Exhibitions (selection): 2009 FAMILY AFFAIRS, Kunstverein Mistelbach, Niederösterreich /A (groupshow) THROUGH THE LOOKING-GLASS, Kunstraum Engländerbau, Vaduz /FL (groupshow) PICCOLO STATO at NEON CAMPOBASE, Bologna (I) via Zanardi 2/5 (groupshow) KONKRET POETISCH - Martin Walch / Hanna Roeckle / Roberto Altmann at Berlin TREPTOW-KÖPENICK, Kulturzentrum Adlershof A.S. -
Clarity on Swiss Taxes 2019
Clarity on Swiss Taxes Playing to natural strengths 4 16 Corporate taxation Individual taxation Clarity on Swiss Taxes EDITORIAL Welcome Switzerland remains competitive on the global tax stage according to KPMG’s “Swiss Tax Report 2019”. This annual study analyzes corporate and individual tax rates in Switzerland and internationally, analyzing data to draw comparisons between locations. After a long and drawn-out reform process, the Swiss Federal Act on Tax Reform and AHV Financing (TRAF) is reaching the final stages of maturity. Some cantons have already responded by adjusting their corporate tax rates, and others are sure to follow in 2019 and 2020. These steps towards lower tax rates confirm that the Swiss cantons are committed to competitive taxation. This will be welcomed by companies as they seek stability amid the turbulence of global protectionist trends, like tariffs, Brexit and digital service tax. It’s not just in Switzerland that tax laws are being revised. The national reforms of recent years are part of a global shift towards international harmonization but also increased legislation. For tax departments, these regulatory developments mean increased pressure. Their challenge is to safeguard compliance, while also managing the risk of double or over-taxation. In our fast-paced world, data-driven technology and digital enablers will play an increasingly important role in achieving these aims. Peter Uebelhart Head of Tax & Legal, KPMG Switzerland Going forward, it’s important that Switzerland continues to play to its natural strengths to remain an attractive business location and global trading partner. That means creating certainty by finalizing the corporate tax reform, building further on its network of FTAs, delivering its “open for business” message and pressing ahead with the Digital Switzerland strategy. -
EEA Coordination Unit Austrasse 79 9490 Vaduz Liechtenstein
Brussels, 12 October 2016 Case No: 78795 Document No: 799735 Decision No: 183/16/COL EEA Coordination Unit Austrasse 79 9490 Vaduz Liechtenstein Dear Dr Andrea Entner-Koch, Subject: Letter of formal notice to Liechtenstein concerning the Trademark Act 1. Introduction 1. By letter dated 14 March 2016, the EFTA Surveillance Authority (“the Authority”) informed the Liechtenstein Government that it had received a complaint regarding Article 39 of the Liechtenstein Trademark Protection Act (Article 39 MSchG).1 According to the complainant, the legislation referred to above constitutes a restriction to the freedom to provide services. 2. After examination, the Authority considers: first, that a lawyer who is an EEA national and provides cross-border services in Liechtenstein in trademark matters for clients established outside the EEA cannot be required to be authorised in Liechtenstein, taking into account the principle of the freedom to provide services and more specifically Directive 2006/123/EC2 (“the Services Directive”) and Directive 77/249/EEC3(“the Lawyer Directive”); second, that the obligation placed on the participant in trademark proceedings, who has neither a domestic residence or domicile nor an establishment within the country, to designate a person authorised to accept service in Liechtenstein for any necessary exchange of correspondence with the Liechtenstein authorities and other parties, amounts to an indirect discrimination on grounds of nationality which is prohibited under Article 4 of the Agreement on the European Economic Area (“the EEA Agreement”). Alternatively, the Authority concludes that such provision of 1 Markenschutzgesetz, MSchG, LR 232.11. 2 Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market, OJ L 376, 27.12.2006, p. -
A Case Study
Diversity 2013, 5, 557-580; doi:10.3390/d5030557 OPEN ACCESS diversity ISSN 1424-2818 www.mdpi.com/journal/diversity Article Loss of European Dry Heaths in NW Spain: A Case Study Pablo Ramil Rego 1, Manuel A. Rodríguez Guitián 1, Hugo López Castro 1, Javier Ferreiro da Costa 1,* and Castor Muñoz Sobrino 2 1 GI 1934-TB (Territorio, Biodiversidade), Instituto de Biodiversidade Agraria e Desenvolvemento Rural (IBADER), Universidade de Santiago, Campus de Lugo s/n, Lugo E-27002, Spain; E-Mails: [email protected] (P.R.R.); [email protected] (M.A.R.G.); [email protected] (H.L.C.) 2 Departamento de Bioloxía Vexetal e Ciencias do Solo, Facultade de Ciencias, Universidade de Vigo, Campus de Marcosende s/n, Vigo E-36310, Spain; E-Mail: [email protected] * Author to whom correspondence should be addressed; E-Mail: [email protected]; Tel.: +34-982-824-507; Fax: +34-982-824-508. Received: 13 May 2013; in revised form: 21 June 2013 / Accepted: 16 July 2013 / Published: 2 August 2013 Abstract: Natural habitats are continuing to deteriorate in Europe with an increasing number of wild species which are also seriously threatened. Consequently, a coherent European ecological network (Natura 2000) for conservation of natural habitats and the wild fauna and flora (Council Directive 92/43/EEC) was created. Even so, there is currently no standardized methodology for surveillance and assessment of habitats, a lack that it is particularly problematic for those habitats occupying large areas (heathlands, forests, dunes, wetlands) and which require a great deal of effort to be monitored. -
KPMG Project Stella, Report for Switzerland
Hover here to view any SWITZERLAND country-specific adjustments Choose country from the dropdown list to customise view Country SWITZERLAND 9.9bn 0.2bn 2.0% cigarettes consumed -0.4bn on 2017 C&C cigarettes consumed 0.1bn on 2017 of total consumption was C&C 0.6%pts on 2017 C&C in Switzerland was estimated at 2.0% of total consumption in 2018, Duty Free and flows from neighbouring lower-priced markets accounted The canton of Ticino, bordering Italy, had the highest share of C&C at the second lowest in the study. for the majority of Swiss inflows. 5.4%. Overall consumption continued its declining trend since 2016. The high volume of Duty Free can be explained by Switzerland's position as a non-EU country and therefore consumers can purchase Duty Free when they travel to other EU countries. Total consumption, 2014-18 (bn cigarettes) Manufactured cigarette C&C volumes and share of overall C&C breakdown by type, 2014-2018 (bn cigarettes) cigarette consumption, 2014-2018 2.7% 2.8% 3.0% 10.6 10.8 10.9 ) 0.3 0.3 0.3 0.3 10.3 s 0.3 0.0 0.2 9.9 e 2.3% n 1.1 0.1 t 0.0 0.7 1.4 t 0.0 0.1 1.1 0.2 o 2.0% i e 1.0 t r 0.2 p a 2.0% 0.0 g m i 0.2 0.2 u c 0.0 1.4% 0.0 s n 0.3 n b 0.1 0.3 o ( c 0.0 9.6 9.5 0.2 0.0 9.3 e 0.3 9.0 8.7 1.0% f 0.3 0.2 o 0.2 m 0.1 0.2 u l 0.1 % o 0.1 V 0.0 0.0% 2014 2015 2016 2017 2018 2014 2015 2016 2017 2018 2014 2015 2016 2017 2018 Counterfeit & Contraband (C&C) C&C as a % of consumption Counterfeit Illicit Whites Other C&C Sources: KPMG EU flows model 2014-2018; travel data taken from World Travel Organisation statistics © 2019 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. -
Roman Jenal, Mlaw Attorney at Law
Roman Jenal, MLaw Attorney at Law Address Oberhuber Jenal Rechtsanwälte AG Wuhrstrasse 14 LI-9490 Vaduz Contact T +423 237 70 80 [email protected] Education and training 2006 – 2010 Bachelor’s degree in law from the University of Bern 2010 – 2011 Master’s degree in law from the University of Bern Spring 2016 Liechtenstein bar examination 1 | 3 www.oberhuberjenal.li Practical experience 09.2010 Internship at the law firm of Dr. Dr. Batliner und Dr. Gasser, Vaduz 01.2011 – 09.2011 Part-time intern (alongside studies) at the law firm of Dr. Dr. Batliner und Dr. Gasser, Vaduz 01.2012 – 06.2012 Court internship at the Princely Court of Justice (Fürstliches Landgericht), Vaduz 07.2012 – 12.2012 Internship with the Liechtenstein Financial Market Authority (FMA), Vaduz 01.2013 – 05.2016 Associate at Batliner Gasser Rechtsanwälte, Vaduz 06.2016 – 02.2017 Attorney at Law with Batliner Gasser Rechtsanwälte, Vaduz 04.2017 – 11.2018 Attorney at Law with Wilhelm & Büchel Rechtsanwälte, Vaduz Since December 2018 Attorney at Law and partner with Oberhuber Jenal Rechtsanwälte AG Other activities Since July 2011 Vice president and legal advisor, Karmela Papua Neu Guinea Sr. Lorena Jenal “Solidarity for Mother and Child” (charitable association with registered office in Samnaun, Graubünden, Switzerland) Since March 2017 President of the Volunteer Fire Department (Freiwillige Feuerwehr), Ruggell Since January 2018 Part-time lecturer at the ibW College of Higher Education Südostschweiz (ibW Höhere Fachschule Südostschweiz) Since May 2018 Part-time -
SCHAFFHAUSEN MORE RETURN on YOUR INVESTMENT Why Schaffhausen ? No
SCHAFFHAUSEN MORE RETURN ON YOUR INVESTMENT Why Schaffhausen ? No. 3 eGovernment Future Farming Der Kanton Schaffhausen Hier wird digitales Farm vernetzt seine Bürger und Management für die Unternehmen bereits heute, Landwirtschaft von morgen sicher und effizient. entwickelt. Recruit only the best The local talent pool of skilled staff combined with our proximity to Cyber Protection Hier wird industriege trie - Mobility bene Forschung und several universities ensures access Schaffhausen setzt heute Softwareentwicklung mit AI die Mobilitätslösungen und Datenschutz verbunden. von morgen um. to experienced hires as well as to highly-qualified young recruits. No. 5 No. 1 Shaping the future No time-wasters today You will be in Germany in 10 minutes, Schaffhausen proactively supports at Zurich international airport in businesses which are developing 30 minutes and in downtown Zurich ground-breaking ideas and techno- in just 40 minutes. logies of tomorrow. No. 6 There’s more to life In Schaffhausen people enjoy exceptional quality of life and No. 4 affordable costs of living. More to invest The attractive mix of moderate corporate tax rates, affordable pro perty prices and competitive No. 2 salary levels gives companies in Schaffhausen more to invest in Traditional roots the development of their business. and high-tech shoots No. 7 The region’s industrial heritage provides the foundations for today’s Easy access, capabilities in high-tech businesses in our digital age. quick decisions Together with our network of partners and supportive officials, we will get your business, projects and expansion plans off the ground faster than elswhere. Connected to the world Schaffhausen is a great business location located at the heart of a flourishing, forward-thinking Region between the Greater Zurich Area and Southern Germany. -
Download Trip Notes
MOUNTAINS, VALLEYS AND LAKES OF SWITZERLAND Blue-Roads | Europe Uncover Switzerland's hidden gems, explore remote Alpine valleys, scale mountain slopes along historic railways and stand in awe of breathtaking waterfalls - all the while savouring rich flavours and a fascinating culture laden in time-honoured traditions. Join us as we gain a unique insight into a Swiss way of life while journeying through one of Europe's most scenic countries. TOUR CODE: BEHMVZZ-2 Thank You for Choosing Blue-Roads Thank you for choosing to travel with Back-Roads Touring. We can’t wait for you to join us on the mini-coach! About Your Tour Notes THE BLUE-ROADS DIFFERENCE Be blown away by the majestic alpine views from Mt Jungfrau: the 'Top of These tour notes contain everything you need to know Europe' before your tour departs – including where to meet, Indulge in a delicious cheese fondue what to bring with you and what you can expect to do tasting at a local farm in Einsiedeln on each day of your itinerary. You can also print this Relish panoramic views over the document out, use it as a checklist and bring it with you Bernese Oberland from the on tour. enchanting Thun Castle Please Note: We recommend that you refresh TOUR CURRENCIES this document one week before your tour departs to ensure you have the most up-to-date + Switzerland - CHF accommodation list and itinerary information available. Your Itinerary DAY 1 | ZURICH This evening, we'll meet the group in one of the most impressive cities in the world: Zurich - and have the opportunity to get to know one another over a delicious welcome meal. -
Directions to Balzers/Trübbach SBU Optical Disc –– Balzers/LI I SBU Hard Disk –– Balzers/LI Milano SBU PVD Wafer –– Trübbach/CH
systems Stuttgart D F Friedrichshafen Lindau Altenrhein Basel Zürich LI A Balzers Bern ➙ Chur CH Genf Lugano Directions to Balzers/Trübbach SBU Optical Disc –– Balzers/LI I SBU Hard Disk –– Balzers/LI Milano SBU PVD Wafer –– Trübbach/CH From Zürich (CH): Friedrichshafen By train: From Zürich Airport directly to Sargans (via Zürich Main Station). Lindau D From Sargans to Balzers go by taxi or public bus or we can arrange an internal driver service. Altenrhein Bregenz By car: From Zürich Airport follow the signs “Motorway A3 to Chur” (via St.Gallen Zürich city). While on motorway A3 to Chur, approximately 2 km after the A1 St.Margrethen Dornbirn exit Sargans, turn right into motorway A13 to St.Margrethen/München/Feld- Diepoldsau A kirch/Vaduz. Exit A13 at Trübbach/Balzers. Turn right to Balzers/Turn left A14 to Trübbach. CH Oberriet Rankweil Feldkirch A13 From St.Gallen (CH), Bodensee: ➙ Wien Innsbruck Take motorway A13 to Sargans/Chur, exit at Trübbach/Balzers. Zürich Buchs LI Turn left to Balzers/Turn right to Trübbach. E60 ➙ Vaduz Trübbach A3 From Wien, Innsbruck (A): Balzers Sargans Take motorway E60 to Vorarlberg, via Arlbergtunnel. Exit the motorway in Feldkirch and follow the main road to the Principality of Liechtenstein. After the border crossing, via Schaan and Vaduz to Balzers. Bad Ragaz ➙ Alternative route via Switzerland (CH): Take motorway E60 to Chur Vorarlberg, via Arlbergtunnel. After the Ambergtunnel exit at Rankweil. Then follow the road to Oberriet (CH), via Meiningen. After the border crossing turn ➙ ➙ into motorway A13 to Chur. Exit at Trübbach/Balzers. Turn left to P Rhein Balzers/Turn right to Trübbach. -
Folder Tax Rate 2020.Indd
2020 Tax Rates Switzerland Transforma Tool Transforma AG Olgastrasse 10 8001 Zürich Switzerland www.transforma.ch Phone: +41 43 222 58 48 transformaconsulting solutions for people, companies & entities Individual Income Tax Rates 2020 Schaffhausen Basel-Stadt Basel- Appenzell Ausserrhoden Land Aargau Zürich Jura Solothurn Appenzell Innerrhoden Zug St. Gallen Lucerne Neuchâtel Glarus Nidwalden Bern Obwalden Uri Fribourg Vaud Graubünden Ticino Geneva Valais Individual income tax rates of Taxable 100'000 300'000 1‘000‘000 Lowest Where income CHF communal the capital cities of the can- (capital city) max rate tons for the tax year 2020 for a married tax payer including Schwyz 12.25% 21.42% 26.85% 21.92% Freienbach Zug 7.49% 19.40% 22.38% 22.13% Baar federal, cantonal and commu- Nidwalden 12.31% 22.59% 25.56% 22.92% Hergiswil nal income taxes, excluding Obwalden 14.59% 21.14% 24.12% 24.12% Sarnen church tax. Tax rates may vary Appenzell IR 11.37% 21.13% 24.38% 24.38% Appenzell Uri 15.88% 22.39% 25.35% 25.00% Seedorf in different communities within Grisons 13.12% 25.90% 31.73% 25.49% Rongellen a canton and are subject to Lucerne 13.72% 25.45% 30.58% 25.83% Meggen changes in future tax years. Appenzell AR 15.14% 27.02% 30.74% 27.36% Teufen Aargau 12.38% 25.35% 32.23% 27.57% Geltwil St. Gallen 15.38% 28.74% 33.26% 27.65% Mörschwil Thurgau 13.64% 25.20% 31.12% 28.11% Bottighofen Schaffhausen 13.29% 26.76% 31.11% 28.34% Stetten Solothurn 16.07% 28.96% 33.67% 29.26% Kammersrohr Fribourg 16.73% 30.86% 35.80% 29.32% Greng Zurich 12.72% 26.69% 36.76% -
University of Copenhagen
Event-Related Exchange Rate Forecasts Combining Information from Betting Quotes and Option Prices Hanke, Michael; Poulsen, Rolf; Weissensteiner, Alex Published in: Journal of Financial and Quantitative Analysis DOI: 10.1017/S002210901800042X Publication date: 2018 Document version Early version, also known as pre-print Citation for published version (APA): Hanke, M., Poulsen, R., & Weissensteiner, A. (2018). Event-Related Exchange Rate Forecasts Combining Information from Betting Quotes and Option Prices. Journal of Financial and Quantitative Analysis, 53(6), 2663- 2683 . https://doi.org/10.1017/S002210901800042X Download date: 02. Oct. 2021 Event-related Exchange Rate Forecasts Combining Information from Betting Quotes and Option Prices Michael Hanke, Rolf Poulsen, and Alex Weissensteiner∗ Abstract Betting quotes provide valuable information on market-implied probabilities for outcomes of events like elections or referendums, which may have an impact on exchange rates. We generate exchange rate forecasts around such events based on a model that combines risk-neutral event probabilities implied from betting quotes with risk-neutral exchange rate densities extracted from currency option prices. Its application to predict exchange rates around the Brexit referendum and the U.S. presidential elections shows that these forecasts – conditional on the respective outcomes – were accurate, and markets were able to separate their views on the likelihood and the impact of these events. ∗Hanke (corresponding author), [email protected], University of Liechtenstein, Institute for Fi- nance, 9490 Vaduz, Liechtenstein; Poulsen, [email protected], University of Copenhagen, Department of Mathematical Sciences, 2100 Copenhagen, Denmark; Weissensteiner, [email protected], Free University of Bozen-Bolzano, School of Economics and Management, 39100 Bozen, Italy. -
Hamish Fulton Biography —
Hamish Fulton Biography — Born 1946, London Lives and works in Canterbury, UK Education — 1964 - 1969 Hammersmith College of Art, London St. Martin’s School of Art, London Royal College of Art, London Selected Solo Exhibitions — 2019 Galeria Bergamin & Gomide, Sao Paulo, Brazil 2018 Hamish Fulton - Caminando en la Peninsula Ibérica. Bombas Gens Per Amor a l’Art, València Hamish Fulton- Galleri RIIS, Oslo 2017 Hamish Fulton - Unlike A Drawn Line A Walked Line Can Never Be Erased - Galleria Michela Rizzo, Venecia Hamish Fulton - Walking without a Smartphone - Häusler Contemporary - Munich, Munchen 2016 Hamish Fulton - Walking Artist - Josee Bienvenu Gallery, Nueva York, NY Hamish Fulton - A Decision To Choose Only Waling - Galerie Tschudi - Zuoz, Zuoz Hamish Fulton - Galleri Riis, Oslo 2015 Espaivisor gallery, Valencia, Spain ‘Migrant Volcano’, Palazzo Platamone, Catania, Sicily, Italy Galleri Riis, Stockholm, Sweden Hausler Contemporary, Zürich, Switzerland ‘Front Room’, Peter Foolen, Eindhoven, The Netherlands 2014 Villa Merkel, Esslingen 2013 Nara Roesler, Sao Paulo I8, Reykjavik C.R.A.C. Sète 2012 Galleri Riis, Stockholm Turner Contemporary, Margate, England IKON , Birmingham Hauesler Contemporary, Zurich Van der Mieden , Antwerp Gallery Michela Rizzo, Venice Chesa Merlada, La Punt, Engadin,Switzerlnd 2011 Galleri Riis, Oslo, Norway Torri, Paris 2010 Torri, Paris Museo Transfrontaliero de Monte Bianco, Courmayeur, Italy Rhona Hoffman Gallery, Chicago,USA 2009 Hauesler Contemporary, Munich Summitted Everest 2008 espaivisor gallery, Valencia, Spain Galerie fur Landschaftskunst, Hamburg, Germany M.E.I.A.C, ( with publication) Badajoz,Spain I8, Reykjavik, Iceland Galerei Riis, Oslo, Norway 2007 Christine Burgin, New York Texas Gallery, Houston Gobierno de Cantabria, Potes, Spain Alessandra Bonomo, Rome Galeria Helga de Alvear, Madrid Gobierno de Cantabria, Santander, Spain Hauesler Contemporary, Zurich 2006 Galerie Mueller-Roth, Stuttgart CCA Kitakyushu, Japan 2005 Galleri Riis, Oslo Krannert Art Museum, U.