Andrio Orler

(partner; born 1964)
orler@taverniertschanz.com

Degrees:		Licence en droit (Zurich, 1989)
		Certified Tax Expert (1996)
		LL.M. in international taxation (NYU, 1999)
Admissions to the Bar:		Ticino Bar (1992), Geneva Bar (1997) and Fribourg Bar (2003)
Experience abroad:		Richards & O'Neil (now merged into Bingham McCutchen) (1998-1999)
Other positions held:		Law clerk at the Swiss Supreme Court (1992 - 1997)

Area of specialisation:

tax

Selected publications:

	Die vorgeschlagene gesetzliche Regelung der Besteuerung von Mitarbeiterbeteiligungen (in: l'Expert-comptable suisse, 2005, page 74) (with Heini Rüdisühli).
	L'imposition des options de collaborateurs, Les nouveautés apportées par la Circulaire interne 2003 in: l'Expert-comptable suisse 2003, page 782 (with Ferdinando Mercuri).
	L'imposition des options de collaborateurs, Aspects internationaux, in: l'Expert-comptable suisse 2003, page 860 (with Ferdinando Mercuri).
	Cross border tax strategies, in: a guide to european corporate tax, December 2001 (with Heini Rüdisühli).

Selected speaking engagements:

	"Fiscalité internationale des plans d'intéressement", OREF – Chambre Ficuciaire, November 2007.
	"L'imposition des filiales américaines à l'étranger" et workshop sur la convention de double imposition Suisse – Etats-Unis, American Chamber of Commerce, September 2007.
	"Due diligence": aspects juridiques et fiscaux, Chambre Fiduciaire Suisse, November 2005 (with Jacques Bonvin).
	"Transfert d'actifs réalisés à l'intérieur du groupe. Transfert de participation, OREF, October, 2005.
	Ottimizzazione fiscale per PMI, May 2005, forum postfinance (with Giovenni Stucchi).
	Planification fiscale et droit des sociétés, University of Neuchâtel, January 2005.
	Trasferimenti di partecipazioni, Chambre fiduciaire suisse, December 2004.
	The Swiss tax system, Corporate and value added taxes, Swiss-American Chamber of Commerce and the Swiss-British Chamber of Commerce, October 2004.
	L'imposition des filiales américaines à l'étranger, Swiss-American Chamber of Commerce, September 2004.
	Planification en matière d'impôt sur les successions et les donations, University of Fribourg, May 2004.
	Régimes matrimoniaux, donations et planification successorale, OREF and Chambre fiduciaire suisse, April 2004.
	The absence of CFC rules; Rulings and transfer pricing rules and practice and Entering in Switzerland, Tax Executives Institute, May 2003.
	La fiscalité de l'investissement dans un fonds de placement, Chambre fiduciaire suisse, June 2002 (with Prof. Henri Torrione).
	Restructurations d'entreprise; Notice de l'AFC de mai 2001 et aspects d'impôt anticipé, Chambre fiduciaire suisse, March 2002 (with Gilbert Purro and Jean-Blaise Eckert).
	L'imposition des filiales américaines à l'étranger, Swiss-American Chamber of Commerce, August 2001.
	L'imposition des filiales américaines à l'étranger, Swiss-American Chamber of Commerce, January 2000.

Selected quotes:

The group’s consistently strong performance in complex, multi-jurisdictional mandates garners significant client praise: “We trust the team and have been really satisfied”. “The outfit operates across the tax law spectrum, with VAT among its areas of strength”. Andrio Orler “leaves no stone unturned “ for his client. He leads the tax practice and combines “a high level of technical skill with excellent availability” (The Firm/Chambers Global 2007 Tax).