Steuerrekursgericht des Kantons Zürich
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The work Steuerrekursgericht des Kantons Zürich 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.
The Resource
Steuerrekursgericht des Kantons Zürich
Resource Information
The work Steuerrekursgericht des Kantons Zürich 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
- Steuerrekursgericht des Kantons Zürich
- Language
- eng
- Summary
- A decision of the Zürich Tax Appeal Court (Steuerrekursgerich des Kantons Zürich) of 26 March 2013 (SB.2013.00037/SB.2013.00038) elucidates the existing taxation practice of companies at the place of effective management regardless of the place of incorporation. An asset management company underlying a trust and incorporated in Jersey, with bankable assets in Switzerland, was found to be taxable in the canton of Zürich where the settlor was domiciled and was making investment decisions
- Citation source
- In: Trusts & trustees. - Oxford. - Vol. 20 (2014),
- Geographic coverage
- Europe
- Language note
- English
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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/resource/uvmsqepnRTU/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/uvmsqepnRTU/">Steuerrekursgericht des Kantons Zürich</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>
