haku: @journal_id 523 / yhteensä: 381
viite: 104 / 381
| Tekijä: | Bush, W. |
| Otsikko: | Switzerland: Developments in the tax-efficient repatriation of profits for inward investments |
| Lehti: | European Taxation
1995 : VOL. 35:1, p. 32-36 |
| Asiasana: | INVESTMENT TAX TAX LAW SWITZERLAND |
| Kieli: | eng |
| Tiivistelmä: | The note briefly reviews the direct taxation of Swiss company profits but focuses on the taxes levied on the repatriation of profits from investments in Switzerland. It examines the federal anticipatory tax (withholding tax on dividends) and the various ways which have been used to minimize it, It concludes also discussion of the latest position following the entry into force of the new Switzerland-Luxembourg treaty on January 1 of 1994. |
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