The Resource Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution
Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution
Resource Information
The item Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- On 25 September 2009, the Swiss Federal Tribunal delivered important judgments concerning cantonal shareholder relief rules. It, inter alia, rejected the scheduler approach to federal and cantonal direct taxes; specific cantonal requirements, such as in regard to the domestic seat and minimum fair market value; as well as the cantonal shareholder relief rules for net worth tax purposes, based on the equal treatment principle in Arts. 8 and 127 of the Federal Constitution. This note discusses the judgments and their implications
- Language
- eng
- Label
- Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution
- Title
- Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution
- Language
- eng
- Summary
- On 25 September 2009, the Swiss Federal Tribunal delivered important judgments concerning cantonal shareholder relief rules. It, inter alia, rejected the scheduler approach to federal and cantonal direct taxes; specific cantonal requirements, such as in regard to the domestic seat and minimum fair market value; as well as the cantonal shareholder relief rules for net worth tax purposes, based on the equal treatment principle in Arts. 8 and 127 of the Federal Constitution. This note discusses the judgments and their implications
- Citation source
- In: European taxation. - Amsterdam. - Vol. 50 (2010),
- http://library.link/vocab/creatorName
- Jung, M.R
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- shareholder
- tax relief
- Label
- Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution
- Label
- Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Swiss-individual-shareholder-relief-rules-found/Wu7f95TdoLI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Swiss-individual-shareholder-relief-rules-found/Wu7f95TdoLI/">Swiss individual shareholder relief rules found incompatible with the Swiss federal constitution</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
