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30-Day Notification Period For Intercompany Dividends Eased – Assessment Of Repayment Claims Relating To Withholding Taxes Paid And Default In-Terests Paid Is Necessary
Last September the parliament has decided on amendments of the Federal Withholding Tax Act (FWTA; SR 642.21) which will come into force on February 15, 2017.
Switzerland
15 Mar 2017
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