The Resource AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013
AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013
Resource Information
The item AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Judgment by the Swiss Federal Supreme Court (second public law division), judgment date 18 September 2015. The taxpayer lived in the canton of Thurgau. He owned 50 per cent of a US limited liability company (the equivalent of a limited partnership). The other 50 per cent was owned by a US resident. The taxpayer granted the US shareholder an option to buy his shares within 18 months and received two payments for the option. The US partner did not end up exercising the option. The tax authorities classified those payments as taxable income arising out of subsidiary self-employed activities. The taxpayer objected, arguing that the payments constituted tax-exempt private capital gains derived from options in the US company. This decision is one of a number of recent decisions from Switzerland on the characterisation of a foreign legal entity
- Language
- eng
- Label
- AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013
- Title
- AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013
- Language
- eng
- Summary
- Judgment by the Swiss Federal Supreme Court (second public law division), judgment date 18 September 2015. The taxpayer lived in the canton of Thurgau. He owned 50 per cent of a US limited liability company (the equivalent of a limited partnership). The other 50 per cent was owned by a US resident. The taxpayer granted the US shareholder an option to buy his shares within 18 months and received two payments for the option. The US partner did not end up exercising the option. The tax authorities classified those payments as taxable income arising out of subsidiary self-employed activities. The taxpayer objected, arguing that the payments constituted tax-exempt private capital gains derived from options in the US company. This decision is one of a number of recent decisions from Switzerland on the characterisation of a foreign legal entity
- Citation source
- In: International tax law reports. - London. - Vol. 18 (2016), part 6 ; p. 769-797
- Language note
-
- English
- German
- http://library.link/vocab/relatedWorkOrContributorName
- Baker, P
- http://library.link/vocab/subjectName
-
- case law
- tax treaty
- limited liability partnership
- capital gains tax
- entity classification
- foreign limited liability company
- Label
- AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013
- Label
- AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/AA-and-another-v-Thurgau-Canton-Tax-Authority-/uQDMQfPyT9U/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/AA-and-another-v-Thurgau-Canton-Tax-Authority-/uQDMQfPyT9U/">AA and another v Thurgau Canton Tax Authority : Case 2C_894/2013 ; 2C_895/2013</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
