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Searching Content indexed under Withholding Tax by Baer & Karrer ordered by Published Date Descending.
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The Swiss Tax Case On Short Sales Cum Dividend
The Swiss Federal Supreme Court recently (on 21 November 2017) rendered a judgment in a tax case involving short sales of Swiss exchange-traded shares shortly before dividend payment dates (case no. 2C_123/2016).
Switzerland
1 May 2019
2
Withholding Tax Changes For Swiss Debt Issuance
Within the realm of international bond markets, investors generally do not accept a deduction in withholding taxes ...
Switzerland
23 Apr 2019
3
Swiss 10/20/100 Non-Bank Rule - February 2019
Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter- company loans).
Switzerland
18 Feb 2019
4
Swiss Withholding Tax: New Flexible Administrative Practice For Non-Swiss Bonds Issued Under Swiss Parental Guarantee
A practice note published by the SFTA on 5 February 2019 adopts a highly welcome loosening of the conditions under which bonds/debentures ...
Switzerland
15 Feb 2019
5
Securities Lending And Repos: Amended Rules For Refund Of Swiss Withholding Tax
There are no specific rules in Swiss tax law on securities lending and borrowing ("SLB") or REPO transactions.
Switzerland
9 Jan 2018
6
Swiss 10/20/100 Non-Bank Rule
Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter-company loans).
Switzerland
11 Dec 2017
7
Swiss Guarantees And Securities
Generally, interest paid on loans are not subject to Swiss Withholding Tax ('WHT'). Interest on bonds and bank interest, however, are subject to 35% Swiss WHT
Switzerland
3 Nov 2017
8
A Multinational Survey Of The Treatment Of Income And Gains Of Individuals Who Change Residence – Switzerland Chapter
Individuals are residents for tax purposes in Switzerland when they have their tax domicile or tax residence in Switzerland.
Switzerland
21 Jun 2017
9
Automatic Exchange Of Information (AEOI): Update On Status Of Implementation In Switzerland And Partner States
On 16, 18, 22 and 24 November 2016, Switzerland signed joint declarations on the introduction of the AEOI with the significant South American hubs Argentina, Mexico, Brazil and Uruguay...
Switzerland
30 Nov 2016
10
Court Rulings On Dividend Stripping And Denial Of Swiss Tax Treaty Benefits
Two recent judgments by the Swiss Federal Supreme Court concerned Danish resident banks that were denied refunds of Swiss withholding taxes on dividends derived from Swiss publicly traded shares...
Switzerland
11 Nov 2016
11
Swiss Pension Fund Entitled To Reclaim Swiss Withholding Tax On Dividends Received Indi-Rectly Via Irish Investment Fund
In a recent decision, the SFSC ruled that a Swiss regulated and tax-exempt pension fund is entitled to reclaim Swiss federal withholding tax deducted from dividends of publicly traded shares of Swiss companies.
Switzerland
11 Nov 2016
12
Schweiz: Höchstrichterliche Rechtsprechung Zur Verrechnungssteuerrückerstattung - Beneficial Ownership
Dâ -das BVerwG die Beschwerden der dänischen Banken teilweise gutgeheißen hatte (Urteile des BVerwG A-6537/2010 ùnd A-1246/2011), musste das Bundesgericht als höchste Instanz dazu Stellung nehmen.
Switzerland
15 Jun 2016
13
Implementing The Revised Parent Subsidiary Directive Across The EU
A striking example of the EU's efforts to accelerate the implementation of anti-base erosion and profit shifting (BEPS) measures is the amended Parent Subsidiary Directive.
European Union
5 Jan 2016
14
Landmark Judgments Regarding The Refund Of Swiss Withholding Tax
On May 5, 2015 the Swiss Federal Supreme Court held a public hearing about two cases relating to the reclaim of Swiss withholding tax in connection with arbitrage cases and issued its long awaited decisions.
Switzerland
19 May 2015
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