The Resource Consequences of the Hague Trust Convention on foreign trusts in Switzerland

Consequences of the Hague Trust Convention on foreign trusts in Switzerland

Label
Consequences of the Hague Trust Convention on foreign trusts in Switzerland
Title
Consequences of the Hague Trust Convention on foreign trusts in Switzerland
Creator
Subject
Language
eng
Summary
This article looks at the tax treaties Switzerland has concluded with some common law jurisdictions and analyses possible cases of double taxation because of Swiss domestic tax laws and attribution rules. It concludes that there is a lack of provisions in Swiss tax treaties addressing the complex issues of trusts and tax treaties
Citation source
In: Tax notes international. - Falls Church. - Vol. 50 (2008),
http://library.link/vocab/creatorName
Jung, M.R
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • double taxation
  • trust
  • The Hague Trust Convention
  • beneficial ownership
  • LoB
  • transparency
  • withholding tax
Label
Consequences of the Hague Trust Convention on foreign trusts in Switzerland
Instantiates
Publication
Label
Consequences of the Hague Trust Convention on foreign trusts in Switzerland
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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