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
Resource Information
The item 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 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 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 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
- 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
- Language
- eng
- 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
- 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
- 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
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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/Art.-15-of-the-Switzerland-EC-Savings-Tax/U9_nKTnYwIk/" 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/Art.-15-of-the-Switzerland-EC-Savings-Tax/U9_nKTnYwIk/">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</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>
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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/Art.-15-of-the-Switzerland-EC-Savings-Tax/U9_nKTnYwIk/" 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/Art.-15-of-the-Switzerland-EC-Savings-Tax/U9_nKTnYwIk/">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</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>
