Der steuerrechtliche Wohnsitz natürlicher Personen im interkantonalen Verhältnis nach der neueren bundesgerichtlichen Rechtsprechung

Resource Information

The work Der steuerrechtliche Wohnsitz natürlicher Personen im interkantonalen Verhältnis nach der neueren bundesgerichtlichen Rechtsprechung 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

Der steuerrechtliche Wohnsitz natürlicher Personen im interkantonalen Verhältnis nach der neueren bundesgerichtlichen Rechtsprechung

Creator

• Arnold, M

Subject

• intercantonal taxation
• residence
• residence principle of taxation

Summary

Residence of an individual under the aspect of intercantonal taxation according to the latest legal decisions of the Swiss Supreme Court. The article gives a detailed definition of the term residence for individuals in case a taxpayer works in another canton than in the one he is living, and it deals with the delimitation of taxation powers of the cantons. Several court decisions on the subject are summarized. Special cases, such as commuters, weekly residence, seasonal workers, stay for special purposes (therapeutic treatment, studies, education), minors or tutelage, are discussed. Finally, the article points out several procedural problems, e.g. the appeal against different disposals or decisions of different cantons on the same subject

Citation source

In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse. - Bern. - Vol. 68 (2000),

Geographic coverage

Europe

Language note

German