Switzerland: Group financing.

• Localización: International financial law review, ISSN-e 0262-6969, Vol. 35, Nº. 44 (11/7/2016), 2016, 1 págs.
• Idioma: inglés
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• Resumen

  • The article reports that Interest paid on bonds as defined by the Swiss Federal Tax Administration (SFTA) for Swiss withholding tax (WHT) purposes issued by a Swiss tax resident debtor is subject to WHT at a rate of 35%. The significant adverse tax consequences of the qualification as a Swiss bond have raised questions regarding the differentiation between Swiss financing and foreign financing.