The Resource Rückerstattung gemäss revidiertem Art. 23 VStG

Rückerstattung gemäss revidiertem Art. 23 VStG

Label
Rückerstattung gemäss revidiertem Art. 23 VStG
Title
Rückerstattung gemäss revidiertem Art. 23 VStG
Creator
Subject
Language
eng
Summary
Based on the previous case law of the Federal Court and the legal materials, this contribution outlines the contours of the amended Art. 23 VStG. The article provides an overview of the legislative changes and main aspects of a clarifying circular of the Swiss tax administration (no. 48 - 4 December 2019). The circular deals with a change in the withholding tax law. The second part of the article deals with issues as income from a substantial shareholding, non declared income from a portfolio participation, hidden profit distributions, partial liquidation and the refund procedure
Citation source
In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 75 (2020), no. 2 ; p. 86-101
http://library.link/vocab/creatorName
Holenstein, D
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • withholding tax
  • substantial shareholding
  • portfolio investment
  • hidden profit distribution
  • refund
  • liquidation
Label
Rückerstattung gemäss revidiertem Art. 23 VStG
Instantiates
Publication
Label
Rückerstattung gemäss revidiertem Art. 23 VStG
Publication

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