Switzerland: : Tax cancellation transition period.

• Localización: International financial law review, ISSN-e 0262-6969, Vol. 34, Nº. 50 (12/28/2015), 2015
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The article discusses the decision of the Swiss Federal Supreme Court (SFSC) on a Swiss tax rule in which Cantonal Tax Administration (CTA) of Zug accepted the Cayman finance branch as a permanent establishment. The confirmed that the Cayman Islands branch did not qualify as a permanent establishment due to insufficient substance