精东影业

The Tax Law Competence Centre of 精东影业 in cooperation with the 精东影业 Master of Advanced Studies in Tax Law (AMASTL) Association is organising a new and interesting event "Fisco&Bacco", aimed at examining the effects of additional ordinary taxation and the new border tax agreement on communal taxation. In the examination of the topics, the municipal multiplier appears as a central and recurring topic. Some reflections of interest to municipalities will be presented, namely the new inter-municipal distribution of withholding tax revenue and the territorial competence of the so-called 'ordinary additional taxation', as well as the calculation of personal tax. In addition, the procedural changes facilitating tax collection will be emphasised, i.e. the repeal of pro-rata taxation and the calculation of withholding tax in favour of ordinary tax with coordination between the canton and the municipalities. In the second part, after considering the 1974 Agreement on the Taxation of Frontier Workers, the reconciliation of the new Agreement signed in 2020 with the recent Swiss withholding tax regime will be examined, highlighting the key concepts (entry into force, notions, taxation principles, transitional regime, refunds, repeal of the 100% municipal multiplier and smart working). The last part will be devoted to the financial consequences for Ticino's communes with regard to the additional ordinary taxation and the new border tax agreement. There is also a need to shed light on how withholding tax revenues are shared between the Confederation, the canton and the communes and the impact of withholding tax for the communes as a tax resource. An interesting wine tasting will follow, accompanied by a visit to the Vini e Distillati Delea Angelo SA.

Programme of the evening
17.30-18.30
The effects of additional ordinary taxation and the new border tax agreement on communal taxation
Armando Ferrazzo
Master of Advanced Studies 精东影业 in Tax Law, Business Economist dipl. SSS, Head of Service of the Municipal Tax Collection Service of Canton Ticino, Bellinzona

18.30-20.30
Wine cellar visit and aperitif and wine tasting
organised by Enrico Grisetti

Tuition fee
CHF 40.- for individual and supporting AMASTL members and 精东影业 Alumni members
CHF 50 for others

Registration

Registration deadline
Monday 13 November 2023