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Searching Content indexed under Tax Treaties by Baer & Karrer ordered by Published Date Descending.
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OECD-BEPS Measures In Swiss Double Tax Treaties - Impact Of The Principal Purpose Test
The OECD published in October 2015 an action plan comprising 15 measures to fight base erosion and profit shifting (BEPS) of companies in the international tax environment.
Switzerland
10 Sep 2018
2
OECD BEPS – The Swiss Position
In line with its historical inclination to favour multilateral initiatives over isolated unilateral activism, Switzerland has committed to adopt the measures defined as ‘minimum standard'...
Switzerland
19 Mar 2018
3
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
4
Switzerland Signs The BEPS-Convention
The signing ceremony marks an important milestone in the international tax agenda and brings us closer to the goals defined in the BEPS Action Plan.
Switzerland
30 Jun 2017
5
Swiss Court Denies Tax Treaty Benefits To Long Borrower Of Swiss Shares
On 20 December 2016 the FAC upheld a decision by the SFTA to reject the tax treaty-based partial refund claims of a Luxembourg resident financial institution for Swiss taxes withheld from dividends...
Switzerland
6 Mar 2017
6
Spontaner Informationsaustausch Gemäss Entwurf Stahiv
Zwecks Umsetzung des spontanen Informationsaustauschs in der Schweiz wurde — nach Unterzeichnung und Genehmigung des Amtshilfeübereinkommens inkl.
Switzerland
15 Aug 2016
7
Swiss Voters Reject Introduction Of Swiss Federal Inheritance Tax – Current Cantonal Inheritance And Gift Tax System Remains Unchanged
After a controversial political debate, the Swiss voters have decided to reject the popular initiative to introduce a federal inheritance tax with a vast majority of 71.7% in the popular vote of 14 June 2015.
Switzerland
1 Jul 2015
8
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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