The Resource Art. 15 of the Switzerland-EC Savings Tax Agreement : measures equivalent to those in the EC Parent-Subsidiary and the Interest and Royalties Directives - a Swiss perspective

Art. 15 of the Switzerland-EC Savings Tax Agreement : measures equivalent to those in the EC Parent-Subsidiary and the Interest and Royalties Directives - a Swiss perspective

Label
Art. 15 of the Switzerland-EC Savings Tax Agreement : measures equivalent to those in the EC Parent-Subsidiary and the Interest and Royalties Directives - a Swiss perspective
Title
Art. 15 of the Switzerland-EC Savings Tax Agreement : measures equivalent to those in the EC Parent-Subsidiary and the Interest and Royalties Directives - a Swiss perspective
Creator
Subject
Language
eng
Summary
The article first considers the Swiss international tax law in question with regard to the Switzerland-EC Savings Tax Agreement (Zinsbesteuerungsabkommen), in particular Federal withholding tax (Verrechnungssteuer) and the tax treaties with the Member States. It then analyses the interpretation and application of Art. 15 of the Agreement and its effect on Swiss international tax law
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
Jung, M.R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • withholding tax
  • Savings Tax Agreement
  • interest
  • royalties
  • tax treaty
Label
Art. 15 of the Switzerland-EC Savings Tax Agreement : measures equivalent to those in the EC Parent-Subsidiary and the Interest and Royalties Directives - a Swiss perspective
Instantiates
Publication
Label
Art. 15 of the Switzerland-EC Savings Tax Agreement : measures equivalent to those in the EC Parent-Subsidiary and the Interest and Royalties Directives - a Swiss perspective
Publication

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