The Resource Implementation of relief for foreign taxes on dividends, interest and royalties called for under tax treaties

Implementation of relief for foreign taxes on dividends, interest and royalties called for under tax treaties

Label
Implementation of relief for foreign taxes on dividends, interest and royalties called for under tax treaties
Title
Implementation of relief for foreign taxes on dividends, interest and royalties called for under tax treaties
Subject
Language
eng
Summary
By double taxation conventions concluded with six European countries and South Africa, Switzerland has agreed to grant its residents relief for their taxes witheld on payments of dividends, interest or royalties. The respective treaties did not spell out the precise form of the relief but provided that Switzerland was to determine the applicable relief and regulate its procedure in accordance with national law. A federal decree and a ruling provide de details of the relief called for by conventions. Double taxation is avoided by allowing Swiss residents a credit or refund for foreign witholding taxes, but the amount of the relief may not exceed the Swiss taxes payable on the foreign source income from which tax was witheld. This article deals mainly with the rather complicated computation of the amount of credit or refund
Citation source
In: European taxation. - Amsterdam. - Vol. 8 (1968), no. 3 ; p. 52-61
Geographic coverage
Europe
Language note
English
Label
Implementation of relief for foreign taxes on dividends, interest and royalties called for under tax treaties
Instantiates
Publication
Label
Implementation of relief for foreign taxes on dividends, interest and royalties called for under tax treaties
Publication

Library Locations

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