The Resource Indirect partial liquidation : new tax rules

Indirect partial liquidation : new tax rules

Label
Indirect partial liquidation : new tax rules
Title
Indirect partial liquidation : new tax rules
Creator
Subject
Language
eng
Summary
This article addresses the interpretation of the Swiss tax authorities with regard to the new statutory rules on indirect partial liquidations pursuant to Circular 14. This Circular was issued in response to an unfavourable Federal Tribunal ruling of 11 June 2004, which held that the potential scope of the indirect partial liquidation was not limited to the retained earnings of the target company as of the date of the sale of its shares, but could also extend to distributions by the target company to the acquiring company of profits earned only after the sale of the shares had occurred
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 10 (2008),
http://library.link/vocab/creatorName
  • Reinarz, P
  • Jung, M.R
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • liquidation
  • ruling
Label
Indirect partial liquidation : new tax rules
Instantiates
Publication
Label
Indirect partial liquidation : new tax rules
Publication

Library Locations

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