The Resource Cross-border dividends from the perspective of Switzerland as the source state - selected issues under article 15 of the Swiss-EU Savings Agreement

Cross-border dividends from the perspective of Switzerland as the source state - selected issues under article 15 of the Swiss-EU Savings Agreement

Label
Cross-border dividends from the perspective of Switzerland as the source state - selected issues under article 15 of the Swiss-EU Savings Agreement
Title
Cross-border dividends from the perspective of Switzerland as the source state - selected issues under article 15 of the Swiss-EU Savings Agreement
Creator
Subject
Language
eng
Summary
After a presentation of the principles governing the treatment of dividends for Swiss withholding tax purposes, the article deals successively with outbound dividends under Swiss withholding tax, article 15(1) of the Savings Agreement and interpretative issues, payment of dividends, tax residence, minimum holding level, two-year holding requirement, anti-abuse provisions, and subject to tax requirements
Citation source
In: Intertax. - The Hague. - Vol. 33 (2005),
http://library.link/vocab/creatorName
  • Danon, R.J
  • Glauser, P-M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • cross-border dividend
  • source of income
  • savings
  • withholding tax
  • allocation of income
  • residence
  • anti-avoidance
  • subject to tax
Label
Cross-border dividends from the perspective of Switzerland as the source state - selected issues under article 15 of the Swiss-EU Savings Agreement
Instantiates
Publication
Label
Cross-border dividends from the perspective of Switzerland as the source state - selected issues under article 15 of the Swiss-EU Savings Agreement
Publication

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