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Searching Content indexed under Tax Authorities by Peter Reinarz ordered by Published Date Descending.
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Swiss 10/20/100 Non-Bank Rule - February 2019
Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter- company loans).
Switzerland
18 Feb 2019
2
Securities Lending And Repos: Amended Rules For Refund Of Swiss Withholding Tax
There are no specific rules in Swiss tax law on securities lending and borrowing ("SLB") or REPO transactions.
Switzerland
9 Jan 2018
3
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
4
Federal Council Adopts Dispatch On Exchange Of Country-By-Country Reports
On 23 November 2016, the Swiss Federal Council adopted the dispatch on the Multilateral Agreement on the exchange of Country-by-Country Reports (CbCRs) and draft federal implementing legislation.
Switzerland
5 Jan 2017
5
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
6
Swiss Pension Fund Entitled To Reclaim Swiss Withholding Tax On Dividends Received Indi-Rectly Via Irish Investment Fund
In a recent decision, the SFSC ruled that a Swiss regulated and tax-exempt pension fund is entitled to reclaim Swiss federal withholding tax deducted from dividends of publicly traded shares of Swiss companies.
Switzerland
11 Nov 2016
7
Spontaneous Exchange of Rulings – Practical Implications
Switzerland will introduce the international spontaneous exchange of information in tax matters into domestic legislation on the basis of the signed Convention on the MAC.
Switzerland
30 Sep 2016
8
TAX NEWS: Modifications To The Expatriate Ordinance In Force As Of January 1, 2016
Whereas the possibility for expatriates to claim tax allowances for special professional expenses shall be maintained, certain restrictions will be implemented.
Switzerland
24 Apr 2015
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