The Resource Court denies tax treaty benefits to long borrower of Swiss shares

Court denies tax treaty benefits to long borrower of Swiss shares

Label
Court denies tax treaty benefits to long borrower of Swiss shares
Title
Court denies tax treaty benefits to long borrower of Swiss shares
Creator
Subject
Language
eng
Summary
The Swiss Federal Administrative Court upheld a decision by the Federal Tax Administration to reject the tax treaty-based partial refund claims of a Luxembourg resident financial institution for Swiss withholding tax on dividends paid on stock exchange-listed Swiss shares, which Lux Bank had borrowed from an affiliated financial institution resident in the United Kingdom
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 19 (2017), no. 3 ; 5 p
http://library.link/vocab/creatorName
Reinarz, P
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • banking
  • intercompany loan
  • case law
  • dividend withholding tax
  • refund
  • treaty benefits
  • good faith
Label
Court denies tax treaty benefits to long borrower of Swiss shares
Instantiates
Publication
Label
Court denies tax treaty benefits to long borrower of Swiss shares
Publication

Library Locations

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