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Searching Content indexed under Litigation, Mediation & Arbitration by Peter Reinarz ordered by Published Date Descending.
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Swiss Supreme Court Confirms Form-Over-Substance Approach In Stamp Duty Matters
In a judgment delivered on 7 March 2017, the Swiss Federal Supreme Court rejected an appeal brought by the Federal Tax Administration (FTA) against a ruling given by the lower instance court...
Switzerland
7 Apr 2017
2
Swiss Court Denies Tax Treaty Benefits To Long Borrower Of Swiss Shares
On 20 December 2016 the FAC upheld a decision by the SFTA to reject the tax treaty-based partial refund claims of a Luxembourg resident financial institution for Swiss taxes withheld from dividends...
Switzerland
6 Mar 2017
3
Court Rulings On Dividend Stripping And Denial Of Swiss Tax Treaty Benefits
Two recent judgments by the Swiss Federal Supreme Court concerned Danish resident banks that were denied refunds of Swiss withholding taxes on dividends derived from Swiss publicly traded shares...
Switzerland
11 Nov 2016
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