Swiss rules for the implementation of relief for foreign taxes on dividends, interest and royalties granted under tax treaties

Resource Information

The work Swiss rules for the implementation of relief for foreign taxes on dividends, interest and royalties granted under tax treaties represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Swiss rules for the implementation of relief for foreign taxes on dividends, interest and royalties granted under tax treaties

Creator

• Brassem, E

Subject

• royalties
• dividend
• double taxation relief
• interest

Summary

Focuses on the methods by which Switzerland avoids double taxation with respect to dividends, interest and royalty income. After an analysis reveals the general principles of Swiss income taxation, a summary follows indicating the negoriated tax rates within specific treaties

Citation source

In: European taxation. - Amsterdam. - Vol. 19 (1979),

Geographic coverage

Europe

Language note

English