The Resource New practice of the canton of Vaud on the taxation at source of artists, athletes and speakers performing in Switzerland

New practice of the canton of Vaud on the taxation at source of artists, athletes and speakers performing in Switzerland

Label
New practice of the canton of Vaud on the taxation at source of artists, athletes and speakers performing in Switzerland
Title
New practice of the canton of Vaud on the taxation at source of artists, athletes and speakers performing in Switzerland
Creator
Subject
Language
eng
Summary
Switzerland levies, since decades, a withholding tax at source on artists, athletes and speakers performing in Switzerland. The tax is levied both at the federal and cantonal levels and is aimed at organisers of shows and demonstrations. This article describes the essential elements of a recent new practice of the canton of Vaud in an administrative Circular on the withholding tax dated December 2013
Citation source
In: Global sports law and taxation reports. - Sint-Michielsgestel. - Vol. 7 (2016), no. 3 ; p. 34-36
http://library.link/vocab/creatorName
Oberson, X
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • sportsmen
  • entertainer
  • cantonal tax
  • withholding tax
Label
New practice of the canton of Vaud on the taxation at source of artists, athletes and speakers performing in Switzerland
Instantiates
Publication
Label
New practice of the canton of Vaud on the taxation at source of artists, athletes and speakers performing in Switzerland
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...