The Resource Die Gleichwertigkeit der von der Schweiz vorgesehenen Massnahmen in Bereich der Besteuerung von Zinserträgen = The equivalence of the Swiss measures provided for to ensure the taxation of savings income in the form of interest payments in Europe

Die Gleichwertigkeit der von der Schweiz vorgesehenen Massnahmen in Bereich der Besteuerung von Zinserträgen = The equivalence of the Swiss measures provided for to ensure the taxation of savings income in the form of interest payments in Europe

Label
Die Gleichwertigkeit der von der Schweiz vorgesehenen Massnahmen in Bereich der Besteuerung von Zinserträgen = The equivalence of the Swiss measures provided for to ensure the taxation of savings income in the form of interest payments in Europe
Title
Die Gleichwertigkeit der von der Schweiz vorgesehenen Massnahmen in Bereich der Besteuerung von Zinserträgen = The equivalence of the Swiss measures provided for to ensure the taxation of savings income in the form of interest payments in Europe
Creator
Subject
Language
eng
Summary
Article 17 of the Council Directive on taxation of savings income in the form of interest payments prevails that the member states of the European Union have to apply the stipulations of the Directive if Switzerland among other third party countries has provided for equivalent measures to ensure the taxation of savings income in the form of interest payments in Europe. Analyses whether the stipulations of the treaty between Switzerland and Europe are equivalent to those laid down in the Directive and compares them to the Austrian withholding tax law
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 14 (2004),
http://library.link/vocab/creatorName
Arming, B
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • savings
  • interest
  • tax treaty
  • withholding tax
Label
Die Gleichwertigkeit der von der Schweiz vorgesehenen Massnahmen in Bereich der Besteuerung von Zinserträgen = The equivalence of the Swiss measures provided for to ensure the taxation of savings income in the form of interest payments in Europe
Instantiates
Publication
Label
Die Gleichwertigkeit der von der Schweiz vorgesehenen Massnahmen in Bereich der Besteuerung von Zinserträgen = The equivalence of the Swiss measures provided for to ensure the taxation of savings income in the form of interest payments in Europe
Publication

Library Locations

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