Livio Bucher
Livio Bucher studied International Relations (B.A.) at the University of Geneva and Law in St. Gallen, Hamburg, Zurich and Hong Kong (LL.M.). Immediately prior to joining Bucher Tax AG, he worked for four years with an international accounting firm in Zurich in the International Tax & Transaction Services department. He is a federally certified tax expert and holds a doctorate in law (University of Lucerne). In addition to his work at Bucher Tax, Livio Bucher is involved as a technical secretary in the Tax Commission of EXPERTsuisse and as a lecturer in International Corporate Tax Law at Kalaidos University of Applied Sciences.
In his doctoral thesis, which he wrote at the University of Lucerne on the subject of "Avoidance of international double taxation in Switzerland using the example of tax credits", he dealt in particular with the mechanics and mode of operation of the system of crediting non-reclaimable foreign withholding taxes in Switzerland. His consulting focus is on corporate tax law and the related issues of withholding taxes and stamp duties as well as the implementation of the TRAF provisions and international tax law.
Publications
- Bucher, Die Vermeidung der internationalen Doppelbesteuerung in der Schweiz am Beispiel der Anrechnung von ausländischen Quellensteuern, Schriftenreihe Finanzwissenschaft und Finanzrecht, iff 123
- Bucher, Zusatzabzug für F&E nach Art. 25a StHG, Steuer Revue Nr. 5/2023, pp. 354ff.
- Bucher, Schweizer Standortpolitik in Einklang mit internationalen Steuerstandards, in: Stünzi/Müller/Herrmann/Zogg/Cotton/Staeger (eds.), Hinaus schauen, 26 global developments and Switzerland, NZZ Libro, 2023
- Bucher/Bucher, Tax Compliance in the Context of BEPS, Law Relevant - for Compliance Officers, 6/2021, p. 7 et seq.
- Huber/Mahawattage/Berr/Bucher/Najafi, Blickpunkt International, Steuer Revue No. 12/2019, p. 876 et seq.
- Huber/Mahawattage/Berr/Bucher/Hugger, Blickpunkt International, Steuer Revue No. 6/2019, p. 442 et seq.
- Huber/Zahnd/Mahawattage/Bucher/Bulard, Blickpunkt International und Blickpunkt BEPS, Tax Review No. 4/2019, p. 257 ff.
- Fleischer/Pliger/Bucher, Internationaler Informationsaustausch auf Ersuchen, Expert Focus 6-7/2018, p. 482 et seq.