The Resource A AG v Federal Tax Administration : A-7299/2016

A AG v Federal Tax Administration : A-7299/2016

Label
A AG v Federal Tax Administration : A-7299/2016
Title
A AG v Federal Tax Administration : A-7299/2016
Contributor
Subject
Language
eng
Summary
Judgment by the Swiss Federal Administrative Court, judgment date 28 February 2018. This case discusses the meaning of beneficial ownership. In September 2007 the subsidiary company, resident in Switzerland, paid a dividend to its parent company in Ireland. On payment of the dividend withholding tax at the rate of 35% was payable. An application was made for repayment of the full amount of the withholding tax on the basis of the double taxation convention between Switzerland and Ireland and, more significantly, of the 2004 agreement between the Swiss Confederation and the European Community (the Savings Agreement) providing measures equivalent to those in the European Parent-Subsidiary Directive. It was a condition of the claim for repayment that the recipient of the dividend was its beneficial owner. The Federal Tax Administration objected to the refund claim on the basis that the parent company in Ireland was not the beneficial owner, and on the grounds of abuse of the agreement. The Federal Tribunal decided the case only on the grounds of beneficial ownership
Citation source
In: International tax law reports. - London. - Vol. 20 (2018), part 5 ; p. 625-657
Geographic coverage
  • Europe
  • European Union
Language note
  • English
  • German
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • dividend withholding tax
  • refund
  • beneficial ownership
  • tax treaty
  • Savings Tax Agreement
Label
A AG v Federal Tax Administration : A-7299/2016
Instantiates
Publication
Label
A AG v Federal Tax Administration : A-7299/2016
Publication

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