Switzerland in international tax law:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Amsterdam
IBFD
2006
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| Edition: | 3. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXII, 400 S. |
| ISBN: | 9076078963 |
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| 245 | 1 | 0 | |a Switzerland in international tax law |c Xavier Oberson ; Howard R. Hull |
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Record in the Search Index
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| adam_text | Acknowledgements v
Foreword vii
Introduction 1
Chapter 1: Swiss dornestic law 3
1.1. Overview of the Swiss tax System 3
1.1.1. Direct taxation 3
1.1.1.1. Introduction 3
1.1.1.2. Individual income tax 3
1.1.1.2.1. Taxable income 4
1.1.1.2.1.1. Business profits 4
1.1.1.2.1.2. Income from immovable property 4
1.1.1.2.1.3. Investment income 5
1.1.1.2.1.4. Personal Services income 5
1.1.1.2.1.5. Pension income 7
IAA.2.2. Tax deductions 7
1.1.1.2.2.1. Social security 7
1.1.1.2.2.2. Pensions and private investment 7
1.1.1.2.2.3. Interest expense 8
1.1.1.2.2.4. Other deductions 8
1.1.1.3. Individual capital gains tax 9
1.1.1.4. Individual wealth tax 9
1.1.1.5. Corporate income tax 9
1.1.1.5.1. Depreciation 10
1.1.1.5.2. Corrections and provisions 10
1.1.1.5.3. Taxes 11
1.1.1.5.4. Loss carry forwards 11
1.1.1.5.5. Thin capitalization 11
1.1.1.6. Corporate capital tax 12
1.1.1.7. Withholding tax 12
1.1.2. Indirect taxation 14
1.1.2.1. Introduction 14
1.1.2.2. Stamptax 15
1.1.2.3. Value added tax 17
1.1.2.3.1. Introduction 17
1.1.2.3.2. Domestic turnover 17
ix
1.1.2.4. Gift and inheritance tax 20
1.2. Jurisdiction to tax income 21
1.2.1. Füll tax liability 21
1.2.1.1. Individuais 21
1.2.1.1.1. Domicile 21
1.2.1.1.1.1. Domicile by intent 21
1.2.1.1.1.2. Domicile by law 22
1.2.1.1.2. Residency 23
1.2.1.2. Corporations 23
1.2.1.2.1. Place of incorporation test 23
1.2.1.2.2. Place of management test 23
1.2.1.3. Partnerships 24
1.2.1.4. Trusts 24
1.2.1.5. Investment funds 26
1.2.2. Limited tax liability 27
1.2.2.1. Income tax 27
1.2.2.1.1. Enterprises, permanent establishments and
immovable property 27
1.2.2.1.2. Personal Services 27
1.2.2.1.2.1. Dependent personal Services 28
1.2.2.1.2.2. Directors fees 29
12.2.1.23. Artistes, sportsmen and lecturers 30
1.2.2.1.3. Pensions 30
1.2.2.1.3.1. Private pensions 31
1.2.2.1.3.2. Public pensions 31
1.2.2.2. Withholding tax 31
1.2.2.2.1. Taxable investment income 31
1.2.2.2.1.1. Interest from bonds and other similar debt
instruments 32
1.2.2.2.1.2. Interest on deposits with Swiss banks 33
1.2.2.2.1.3. Profit distributions from legal entities (dividends) 35
1.2.2.2.1.4. Profit distributions from investment funds 37
1.2.2.2.2. Taxable persons 38
1.3. Special relief for individuals 38
1.3.1. Lump sum taxation for individuals 38
1.3.1.1. Introduction 38
1.3.1.2. Legal basis 39
1.3.1.3. Qualifying persons 40
1.3.1.4. Calculation of Standard of living 41
1.3.1.5. Calculation of comparative tax 42
1.3.1.6. Availability of treaty relief 43
x
1.3.2. Taxation of capital gains 44
1.3.2.1. Introduction 44
1.3.2.2. Distinction between business and private assets • 44
1.3.2.3. Distinction between independent business activity
and management of personal wealth 46
1.4. Special relief for corporations 48
1.4.1. Relief for qualifying dividend income and capital
gains 48
1.4.1.1. Legal basis 49
1.4.1.2. Companies for which relief is available 50
1.4.1.3. Dividend income for which relief is available 51
1.4.1.4. Capital gains for which relief is available 52
1.4.1.5. Calculation of tax relief 5 3
1.4.2. Reinvestment relief 55
1.4.2.1. Legal basis 56
1.4.2.2. Companies for which relief is available 56
1.4.2.3. Qualifying transactions 57
1.4.2.3.1. Participations divested 57
1.4.2.3.2. New investments 58
1.4.2.4. Tax relief 59
1.4.2.4.1. Capital gains tax 59
1.4.2.4.2. Capital tax 60
1.4.2.4.3. Negotiation stamp tax 60
1.4.3. Holding companies 60
1.4.3.1. Legal basis 61
1.4.3.2. Criteria to qualify for holding Company Status 61
1.4.3.3. Taxation of holding companies 65
1.4.4. Auxiliary companies 65
1.4.4.1. Legal basis 66
1.4.4.2. Criteria to qualify for auxiliary Company Status 66
1.4.4.3. Taxation of auxiliary companies 67
1.4.4.3.1. Income from qualifying participations 67
1.4.4.3.2. Other Swiss source income 67
1.4.4.3.3. Other foreign source income 67
1.4.5. Newly established enterprises 68
1.4.5.1. Legal basis 68
1.4.5.2. Qualifying businesses 69
1.4.5.2.1. Businesses for which relief is available 69
1.4.5.2.2. Newly established businesses
(including diversification) 70
1.4.5.2.3. The interests of the economy 70
xi
1.4.5.2.4. Non qualifying businesses 71
1.4.5.2.5. Taxrelief 72
1.5. Bibliography 72
Chapter 2: Swiss treaty law 77
2.1. Sources of treaty law 77
2.2. Scope of tax treaties 78
2.2.1. Period intime 78
2.2.2. Territory 79
2.2.3. Taxes 80
2.2.4. Persons 81
2.2.4.1. General principles 81
2.2.4.2. Individuais 82
2.2.4.2.1. Swiss residents subject to lump sum taxation 82
2.2.4.2.1.1. France 82
2.2.4.2.1.2. Germany, Austria, Belgium, Canada, Italy and
Norway 83
2.2.4.2.1.3. Denmark 83
2.2.4.2.1.4. United States 83
2.2.4.2.2. Habitual abode or registered office in Germany 84
2.2.4.2.3. Extended limited tax liability in Germany, the
Netherlands and Sweden 84
2.2.4.3. Corporations 85
2.2.4.3.1. Luxembourg 1929 holding companies (milliardaires) 85
2.2.4.3.2. Madeira offshore companies 86
2.2.4.4. Partnerships 87
2.2.4.5. Trusts 87
2.2.4.6. Investment funds 88
2.2.4.7. Permanent establishments 88
2.3. Interpretation of tax treaties 89
2.4. Interaction between Swiss treaty law and Swiss
domestic law 92
2.5. Bibliography 93
Chapter 3: International allocation of taxable income 95
3.1. Business profits 95
3.1.1. Principles of taxation 95
3.1.1.1. General principle 95
3.1.1.2. Shipping, inland waterways transport and air
transport 96
xii
3.1.2. Permanent establishment defined 96
3.1.2.1. Legal basis 96
3.1.2.2. Fixed place of business 98
3.1.2.2.1. Treaty definition 98
3.1.2.2.2. Swiss domestic law 99
3.1.2.3. Representatives 100
3.1.2.4. Subsidiaries 101
3.1.2.5. The impact of e commerce 101
3.1.3. Allocation of profits 103
3.1.3.1. Principles of international treaty law 103
3.1.3.1.1. Ingeneral 103
3.1.3.1.2. Swiss treaty policy 105
3.1.3.2. Swiss rules of application 106
3.1.3.2.1. Introduction 106
3.1.3.2.2. Companies 108
3.1.3.2.2.1. Total taxable income to be allocated 108
3A3.22.2. Lump sum allocation to head Office (praecipuum) 109
3.1.3.2.2.3. Criteria for the allocation of profits 109
3.1.3.2.2.4. Rate of taxation 110
3.1.3.2.2.5. Example 110
3.1.3.2.3. Partnerships 111
3.1.3.2.4. Individuais 112
3.1.4. Swiss treatment of foreign losses 112
3.1.4.1. Swiss businesses with permanent establishments
abroad 112
3.1.4.2. Non resident businesses with permanent
establishments in Switzerland 114
3.2. Income from immovable property 114
3.2.1. Principles of taxation 114
3.2.2. Allocation of income 115
3.2.2.1. Immovable property held by individuals 116
3.2.2.1.1. Total taxable income attributable to immovable
property 116
3.2.2.1.2. Deductions attributable to immovable property 117
3.2.2.1.3. Allocation of mortgage interest and social
deductions 117
3.2.2.1.4. Rate of taxation 119
3.2.2.2. Immovable property held by businesses 119
3.2.2.2.1. Operational property 119
3.2.2.2.2. Traders in property 120
3.2.2.2.3. Investment property 120
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3.3. Investment income 121
3.3.1. Dividends 121
3.3.1.1. Definition 121
3.3.1.2. Taxation in the State of the beneficiary 122
3.3.1.3. Taxation in the State of source 123
3.3.1.3.1. Limited tax liability 123
3.3.1.3.2. Beneficial ownership 124
3.3.1.3.3. Treatyabuse 124
3.3.1.3.4. Extraterritoriality 125
3.3.1.4. Relief from economic double taxation 126
3.3.1.5. Procedural issues 127
3.3.1.5.1. General principles 128
3.3.1.5.2. Net remittance procedure 129
3.3.1.5.2.1. Legal basis 129
3.3.1.5.2.2. Scope 130
3.3.1.5.2.3. Qualifying dividends 131
3.3.1.5.2.4. Harmonized procedures 132
3.3.1.5.2.5. United States and Germany 133
3.3.2. Interest 136
3.3.2.1. Definition 136
3.3.2.2. Rules of taxation 137
3.3.3. Royalties 138
3.3.4. Capital gains 138
3.4. Personal Services income 139
3.4.1. Independent personal Services 139
3.4.2. Dependent personal Services 140
3.4.2.1. General rules 140
3.4.2.2. Short term employment (international transfers) 141
3.4.2.3. Employment in international transport 143
3.4.2.4. Frontier workers 144
3.4.2.4.1. Austria 144
3.4.2.4.2. France 144
3.4.2.4.3. Germany 145
3.4.2.4.4. Italy 146
3.4.2.4.5. Liechtenstein 146
3.4.3. Directors fees 146
3.4.4. Artistes and sportsmen 147
3.4.5. Government Service and members of diplomatic
missions and consular posts 148
3.4.6. Students 148
3.5. Pension income 150
xiv
3.5.1. Private pensions 150
3.5.2. Public pensions 151
3.6. Other income 152
3.7. Bibliography 153
Chapter 4: Double taxation relief 157
4.1. Double taxation defined 157
4.2. Relief from concurrent füll tax liability 158
4.2.1. Introduction 158
4.2.2. Individuais 158
4.2.3. Other persons 159
4.3. Relief from concurrent limited tax liability 160
4.4. Relief from concurrent füll and limited tax liability 160
4.4.1. Introduction to commonly used methods 160
4.4.1.1. Deduction method 160
4.4.1.2. Exemption method 161
4.4.1.3. Credit method 161
4.4.1.4. Comparative chart 161
4.4.2. Methods applied in Switzerland 162
4.4.2.1. Swiss domestic law 162
4.4.2.1.1. Swiss residents 162
4.4.2.1.2. Non residents 162
4.4.2.2. Swiss treaty law 163
4.5. Credit method applied in Switzerland 164
4.5.1. Introduction 164
4.5.2. Sources of law 165
4.5.3. Eligibility 166
4.5.3.1. Swiss residents 166
4.5.3.2. Foreign tax at source 166
4.5.3.3. Recognition of income 167
4.5.3.4. Swiss income tax 167
4.5.3.5. Absence of treaty abuse 168
4.5.4. Calculation 168
4.5.4.1. Foreign tax at source 169
4.5.4.2. Swiss income tax 169
4.5.4.2.1. Gross treaty favoured income 169
4.5.4.2.2. Net treaty favoured income 169
4.5.4.2.3. Swiss tax rate 170
4.5.5. Examples 171
4.5.5.1. Companies without Swiss tax relief 171
4.5.5.2. Companies with qualifying dividends 172
4.5.5.3. Holding companies 172
4.5.5.4. Auxiliary companies 173
4.5.6. Procedure 174
4.6. Bibliography 174
Chapter 5: Anti abuse provisions 177
5.1. Anti abuse provisions in Swiss domestic law 177
5.1.1. Introduction 177
5.1.2. Sourcesoflaw 178
5.1.3. Treaty abuse in the 1962 Abuse Decree 179
5.1.3.1. Scope of application 179
5.1.3.2. Broad definition of treaty abuse 180
5.1.3.3. The 1962 Abuse Circular 181
5.1.3.3.1. Abusive transfer of income to non qualifying
persons 181
5.1.3.3.1.1. Fifty per cent base erosion 181
5.1.3.3.1.2. Expenditure 183
5.1.3.3.2. Inappropriate profit distributions 183
5.1.3.3.2.1. Twenty five per cent distribution rule 184
5.1.3.3.2.2. Financing and interest rate 185
5.1.3.3.3. Fiduciary relationships 186
5.1.3.3.4. Foreign controlled family foundations or
partnerships 187
5.1.3.4. The 1999 and 2001 Abuse Circulars 187
5.1.3.4.1. Qualifying companies 188
5.1.3.4.1.1. Active trade or business test 188
5.1.3.4.1.2. Direct stock exchange test 191
5.1.3.4.1.3. Indirect stock exchange test 192
5.1.3.4.1.4. Pure holding Company test 192
5.1.3.4.2. Conditions of the 1999 and 2001 Abuse Circulars 193
5.1.3.4.2.1. Base erosion 193
5.1.3.4.2.2. Expenditure 194
5.1.3.4.2.3. Dividend distribution 194
5.1.3.4.2.4. Financing and interest rate 195
5.1.4. Consequences of non compliance 195
5.2. Anti abuse provisions in Swiss tax treaties 196
5.2.1. Treaties which refer to the 1962 Abuse Decree 197
5.2.2. Treaties which include 1962 Abuse Decree 197
5.2.3. Other anti abuse provisions 198
5.2.4. The United States Switzerland tax treaty 201
5.2.4.1. Introduction 201
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5.2.4.2. Individuais 202
5.2.4.3. Public establishments 202
5.2.4.4. Companies (total benefits) 202
5.2.4.4.1. Active trade or business test 203
5.2.4.4.2. Headquarters test 206
5.2.4.4.2.1. Overall supervision and administration 206
5.2.4.4.2.2. Active trade or business 207
5.2.4.4.2.3. Single country limitation 207
5.2.4.4.2.4. Other state gross income limitation 208
5.2.4.4.2.5. Independent discretionary authority 208
5.2.4.4.2.6. Income taxation rules 208
5.2.4.4.2.7. In connection with or incidental to trade or business 209
5.2.4.4.3. Stock exchange test 209
5.2.4.4.3.1. Direct stock exchange test 209
5.2.4.4.3.2. Indirect stock exchange test 210
5.2.4.4.4. Predominant interest test 211
5.2.4.4.5. Derivative benefits test 211
5.2.4.4.5.1. Shareholder test 211
5.2.4.4.5.2. B ase erosion test 212
5.2.4.5. Companies (limited benefits) 213
5.2.4.5.1. Shareholder test 213
5.2.4.5.2. Base erosion test 214
5.2.4.6. Partnerships 215
5.2.4.7. Trusts and estates 216
5.2.4.8. Family foundations 216
5.2.4.9. Pension trusts and not for profit organizations 216
5.2.4.10. Triangulär cases 216
5.2.4.11. Discretionary relief 217
5.3. Bibliography 218
Chapter 6: Transfer pricing 223
6.1. Introduction 223
6.2. Arm s length prices 225
6.2.1. Introduction 225
6.2.2. Arm s length methods 226
6.2.2.1. Traditional transaction methods 226
6.2.2.1.1. Comparable uncontrolled price method (CUP) 226
6.2.2.1.2. Resale price method 227
6.2.2.1.3. Cost plus method 227
6.2.2.2. Transactional Profit Methods 227
6.2.2.2.1. Profit split method 227
xvii
6.2.2.2.2. Transactional net margin method 228
6.2.3. The Swiss approach 228
6.2.3.1. Ingeneral 228
6.2.3.2. The methods applied 229
6.3. Consequences of inappropriate transfer pricing
practices 231
6.3.1. Initial adjustment 231
6.3.1.1. Incometax 232
6.3.1.2. Withholding tax 232
6.3.2. Corresponding adjustment 232
6.3.3. Secondary adjustment 233
6.4. Bibliography 234
Chapter 7: Non discrimination 237
7.1. Introduction 237
7.2. Treaty law 238
7.2.1. Scope of application 238
7.2.2. Unlawful discrimination 238
7.2.2.1. Discrimination on the grounds of nationality 238
7.2.2.2. Discrimination against businesses 240
7.2.2.2.1. Introduction 240
7.2.2.2.2. Permanent establishments 240
7.2.2.2.3. Deductibility of disbursements 242
7.2.2.2.4. Enterprises owned and controlled by non residents 243
7.3. Swiss domestic law 243
7.4. Bibliography 244
Chapter 8: Mutual agreement procedure 247
8.1. Introduction 247
8.2. Request by taxpayers 249
8.2.1. Conditions 249
8.2.2. Procedure 250
8.2.2.1. Presentation of taxpayer s objections 250
8.2.2.2. Examination by the competent authority 251
8.2.2.3. The mutual agreement procedure proper 251
8.2.2.4. Application of the mutual agreement 252
8.3. Request by competent authorities 253
8.4. Bibliography 253
xviii
Chapter 9: International exchange of Information and assistance
in tax matters 255
9.1. Introduction 255
9.2. OECD Model Treaty 256
9.2.1. Outline 256
9.2.2. Treaty application 258
9.2.3. Implementation of domestic laws 258
9.2.4. Limitations 259
9.2.5. Reservations 260
9.3. The OECD Model Agreement on Exchange of
Information in Tax Matters 260
9.4. International exchange of Information in
Switzerland 262
9.4.1. General principles 262
9.4.2. Specific examples 263
9.4.2.1. The United States Switzerland tax treaty 263
9.4.2.2. The France Switzerland tax treaty 265
9.4.2.3. The Germany Switzerland tax treaty 266
9.4.3. Procedure 266
9.5. International judicial assistance in tax matters 267
9.5.1. General principles 267
9.5.2. Procedure 268
9.6. International assistance in the recovery of tax
Claims 268
9.7. Bibliography 269
Chapter 10: Swiss EU bilateral agreements 271
10.1. The agreement on the free movement of persons 271
10.2. The agreement against fraud 272
10.3. The Schengen Agreement 273
10.4. The Savings Agreement 274
10.4.1. Introduction 275
10.4.2. The retention on interest 276
10.4.2.1. Introduction 276
10.4.2.2. Conditions 277
10.4.2.2.1. Interest 277
10.4.2.2.2. Paying agent 280
10.4.2.2.3. Interest paid to a resident of an EU Member State 280
10.4.2.2.4. The individual is the beneficial owner 281
10.4.2.3. Basis of retention 283
xix
10.4.2.4. Elimination of double taxation and revenue Sharing 283
10.4.3. Exchange of information 283
10.4.3.1. Introduction 283
10.4.3.2. Tax fraud and the like 284
10.4.4. Extension of rules comparable to the EC
Parent Subsidiary Directive 286
10.4.4.1. Introduction 286
10.4.4.2. Legal basis and administrative regulations 287
10.4.4.3. Scope 289
10.4.4.3.1. Territoriality and the EU accession states 289
10.4.4.3.2. Tax at source defined 290
10.4.4.3.3. Developments regarding the Parent Subsidiary
Directive 290
10.4.4.4. Jurisdiction 291
10.4.4.5. Interpretation 291
10.4.4.6. Qualifying dividends 293
10.4.4.6.1. Dividends defined 293
10.4.4.6.2. Legal form 293
10.4.4.6.3. Fiscal residence 294
10.4.4.6.4. Direct shareholding 294
10.4.4.6.5. Subject to tax 295
10.4.4.6.6. Participation threshold 297
10.4.4.6.7. Minimum holding period 298
10.4.4.6.8. Anti abuse regulations 299
10.4.4.6.9. Treaty provisions 301
10.4.4.7. Procedures 302
10.4.4.7.1. Net remittance procedures 302
10.4.4.7.2. Minimum holding period procedures 302
10.4.5. Extension of rules comparable to the EC Interest
and Royalties Directive 303
10.5. Bibliography 304
APPENDICES
Swiss tax treaties
Appendix I International tax treaties signed by Switzerland 309
Appendix II Treaty relief from Swiss withholding tax 313
Appendix III Treaty relief from foreign tax at source 320
xx
OECD Model treaty
Appendix IV Summary of the rights to tax under the OECD
Model Treaty 325
Tax credit mechanism
Appendix V Tax credit ordinance of 22 August 1967,
modified on 9 March 2001 (TCO) 327
Appendix VI First ordinance of application, dated 6 December
1967, modified on 23 March 2001 (TCO 1) 338
Appendix VII Second ordinance of application, dated 12
February 1973 (TCO 2) 352
Appendix VIII Notice concerning tax credits (DA M) 353
Anti abuse provisions
Appendix IX Checklist of anti abuse conditions under Swiss
domestic law 357
Appendix X Federal decree on measures against the improper
use of tax treaties concluded by the Swiss
Confederation of 14 December 1962
(The 1962 Abuse Decree) 358
Appendix XI Federal circular of explanation, dated 31
December 1962 (The 1962 Abuse Circular) 364
Appendix XII Federal circular of explanation, dated 17
December 1998 (The 1999 Abuse Circular) 382
Swiss EU agreements
Appendix XIII Swiss witholding tax relief under Swiss EU
agreement 387
Abbreviations 389
Translations of frequently used terms 391
General bibliography 397
xxi
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| adam_txt |
Acknowledgements v
Foreword vii
Introduction 1
Chapter 1: Swiss dornestic law 3
1.1. Overview of the Swiss tax System 3
1.1.1. Direct taxation 3
1.1.1.1. Introduction 3
1.1.1.2. Individual income tax 3
1.1.1.2.1. Taxable income 4
1.1.1.2.1.1. Business profits 4
1.1.1.2.1.2. Income from immovable property 4
1.1.1.2.1.3. Investment income 5
1.1.1.2.1.4. Personal Services income 5
1.1.1.2.1.5. Pension income 7
IAA.2.2. Tax deductions 7
1.1.1.2.2.1. Social security 7
1.1.1.2.2.2. Pensions and private investment 7
1.1.1.2.2.3. Interest expense 8
1.1.1.2.2.4. Other deductions 8
1.1.1.3. Individual capital gains tax 9
1.1.1.4. Individual wealth tax 9
1.1.1.5. Corporate income tax 9
1.1.1.5.1. Depreciation 10
1.1.1.5.2. Corrections and provisions 10
1.1.1.5.3. Taxes 11
1.1.1.5.4. Loss carry forwards 11
1.1.1.5.5. Thin capitalization 11
1.1.1.6. Corporate capital tax 12
1.1.1.7. Withholding tax 12
1.1.2. Indirect taxation 14
1.1.2.1. Introduction 14
1.1.2.2. Stamptax 15
1.1.2.3. Value added tax 17
1.1.2.3.1. Introduction 17
1.1.2.3.2. Domestic turnover 17
ix
1.1.2.4. Gift and inheritance tax 20
1.2. Jurisdiction to tax income 21
1.2.1. Füll tax liability 21
1.2.1.1. Individuais 21
1.2.1.1.1. Domicile 21
1.2.1.1.1.1. Domicile by intent 21
1.2.1.1.1.2. Domicile by law 22
1.2.1.1.2. Residency 23
1.2.1.2. Corporations 23
1.2.1.2.1. Place of incorporation test 23
1.2.1.2.2. Place of management test 23
1.2.1.3. Partnerships 24
1.2.1.4. Trusts 24
1.2.1.5. Investment funds 26
1.2.2. Limited tax liability 27
1.2.2.1. Income tax 27
1.2.2.1.1. Enterprises, permanent establishments and
immovable property 27
1.2.2.1.2. Personal Services 27
1.2.2.1.2.1. Dependent personal Services 28
1.2.2.1.2.2. Directors'fees 29
12.2.1.23. Artistes, sportsmen and lecturers 30
1.2.2.1.3. Pensions 30
1.2.2.1.3.1. Private pensions 31
1.2.2.1.3.2. Public pensions 31
1.2.2.2. Withholding tax 31
1.2.2.2.1. Taxable investment income 31
1.2.2.2.1.1. Interest from bonds and other similar debt
instruments 32
1.2.2.2.1.2. Interest on deposits with Swiss banks 33
1.2.2.2.1.3. Profit distributions from legal entities (dividends) 35
1.2.2.2.1.4. Profit distributions from investment funds 37
1.2.2.2.2. Taxable persons 38
1.3. Special relief for individuals 38
1.3.1. Lump sum taxation for individuals 38
1.3.1.1. Introduction 38
1.3.1.2. Legal basis 39
1.3.1.3. Qualifying persons 40
1.3.1.4. Calculation of Standard of living 41
1.3.1.5. Calculation of comparative tax 42
1.3.1.6. Availability of treaty relief 43
x
1.3.2. Taxation of capital gains 44
1.3.2.1. Introduction 44
1.3.2.2. Distinction between business and private assets • 44
1.3.2.3. Distinction between independent business activity
and management of personal wealth 46
1.4. Special relief for corporations 48
1.4.1. Relief for qualifying dividend income and capital
gains 48
1.4.1.1. Legal basis 49
1.4.1.2. Companies for which relief is available 50
1.4.1.3. Dividend income for which relief is available 51
1.4.1.4. Capital gains for which relief is available 52
1.4.1.5. Calculation of tax relief 5 3
1.4.2. Reinvestment relief 55
1.4.2.1. Legal basis 56
1.4.2.2. Companies for which relief is available 56
1.4.2.3. Qualifying transactions 57
1.4.2.3.1. Participations divested 57
1.4.2.3.2. New investments 58
1.4.2.4. Tax relief 59
1.4.2.4.1. Capital gains tax 59
1.4.2.4.2. Capital tax 60
1.4.2.4.3. Negotiation stamp tax 60
1.4.3. Holding companies 60
1.4.3.1. Legal basis 61
1.4.3.2. Criteria to qualify for holding Company Status 61
1.4.3.3. Taxation of holding companies 65
1.4.4. Auxiliary companies 65
1.4.4.1. Legal basis 66
1.4.4.2. Criteria to qualify for auxiliary Company Status 66
1.4.4.3. Taxation of auxiliary companies 67
1.4.4.3.1. Income from qualifying participations 67
1.4.4.3.2. Other Swiss source income 67
1.4.4.3.3. Other foreign source income 67
1.4.5. Newly established enterprises 68
1.4.5.1. Legal basis 68
1.4.5.2. Qualifying businesses 69
1.4.5.2.1. Businesses for which relief is available 69
1.4.5.2.2. Newly established businesses
(including diversification) 70
1.4.5.2.3. The interests of the economy 70
xi
1.4.5.2.4. Non qualifying businesses 71
1.4.5.2.5. Taxrelief 72
1.5. Bibliography 72
Chapter 2: Swiss treaty law 77
2.1. Sources of treaty law 77
2.2. Scope of tax treaties 78
2.2.1. Period intime 78
2.2.2. Territory 79
2.2.3. Taxes 80
2.2.4. Persons 81
2.2.4.1. General principles 81
2.2.4.2. Individuais 82
2.2.4.2.1. Swiss residents subject to lump sum taxation 82
2.2.4.2.1.1. France 82
2.2.4.2.1.2. Germany, Austria, Belgium, Canada, Italy and
Norway 83
2.2.4.2.1.3. Denmark 83
2.2.4.2.1.4. United States 83
2.2.4.2.2. Habitual abode or registered office in Germany 84
2.2.4.2.3. Extended limited tax liability in Germany, the
Netherlands and Sweden 84
2.2.4.3. Corporations 85
2.2.4.3.1. Luxembourg 1929 holding companies (milliardaires) 85
2.2.4.3.2. Madeira offshore companies 86
2.2.4.4. Partnerships 87
2.2.4.5. Trusts 87
2.2.4.6. Investment funds 88
2.2.4.7. Permanent establishments 88
2.3. Interpretation of tax treaties 89
2.4. Interaction between Swiss treaty law and Swiss
domestic law 92
2.5. Bibliography 93
Chapter 3: International allocation of taxable income 95
3.1. Business profits 95
3.1.1. Principles of taxation 95
3.1.1.1. General principle 95
3.1.1.2. Shipping, inland waterways transport and air
transport 96
xii
3.1.2. Permanent establishment defined 96
3.1.2.1. Legal basis 96
3.1.2.2. Fixed place of business 98
3.1.2.2.1. Treaty definition 98
3.1.2.2.2. Swiss domestic law 99
3.1.2.3. Representatives 100
3.1.2.4. Subsidiaries 101
3.1.2.5. The impact of e commerce 101
3.1.3. Allocation of profits 103
3.1.3.1. Principles of international treaty law 103
3.1.3.1.1. Ingeneral 103
3.1.3.1.2. Swiss treaty policy 105
3.1.3.2. Swiss rules of application 106
3.1.3.2.1. Introduction 106
3.1.3.2.2. Companies 108
3.1.3.2.2.1. Total taxable income to be allocated 108
3A3.22.2. Lump sum allocation to head Office (praecipuum) 109
3.1.3.2.2.3. Criteria for the allocation of profits 109
3.1.3.2.2.4. Rate of taxation 110
3.1.3.2.2.5. Example 110
3.1.3.2.3. Partnerships 111
3.1.3.2.4. Individuais 112
3.1.4. Swiss treatment of foreign losses 112
3.1.4.1. Swiss businesses with permanent establishments
abroad 112
3.1.4.2. Non resident businesses with permanent
establishments in Switzerland 114
3.2. Income from immovable property 114
3.2.1. Principles of taxation 114
3.2.2. Allocation of income 115
3.2.2.1. Immovable property held by individuals 116
3.2.2.1.1. Total taxable income attributable to immovable
property 116
3.2.2.1.2. Deductions attributable to immovable property 117
3.2.2.1.3. Allocation of mortgage interest and social
deductions 117
3.2.2.1.4. Rate of taxation 119
3.2.2.2. Immovable property held by businesses 119
3.2.2.2.1. Operational property 119
3.2.2.2.2. Traders in property 120
3.2.2.2.3. Investment property 120
xiii
3.3. Investment income 121
3.3.1. Dividends 121
3.3.1.1. Definition 121
3.3.1.2. Taxation in the State of the beneficiary 122
3.3.1.3. Taxation in the State of source 123
3.3.1.3.1. Limited tax liability 123
3.3.1.3.2. Beneficial ownership 124
3.3.1.3.3. Treatyabuse 124
3.3.1.3.4. Extraterritoriality 125
3.3.1.4. Relief from economic double taxation 126
3.3.1.5. Procedural issues 127
3.3.1.5.1. General principles 128
3.3.1.5.2. Net remittance procedure 129
3.3.1.5.2.1. Legal basis 129
3.3.1.5.2.2. Scope 130
3.3.1.5.2.3. Qualifying dividends 131
3.3.1.5.2.4. Harmonized procedures 132
3.3.1.5.2.5. United States and Germany 133
3.3.2. Interest 136
3.3.2.1. Definition 136
3.3.2.2. Rules of taxation 137
3.3.3. Royalties 138
3.3.4. Capital gains 138
3.4. Personal Services income 139
3.4.1. Independent personal Services 139
3.4.2. Dependent personal Services 140
3.4.2.1. General rules 140
3.4.2.2. Short term employment (international transfers) 141
3.4.2.3. Employment in international transport 143
3.4.2.4. Frontier workers 144
3.4.2.4.1. Austria 144
3.4.2.4.2. France 144
3.4.2.4.3. Germany 145
3.4.2.4.4. Italy 146
3.4.2.4.5. Liechtenstein 146
3.4.3. Directors' fees 146
3.4.4. Artistes and sportsmen 147
3.4.5. Government Service and members of diplomatic
missions and consular posts 148
3.4.6. Students 148
3.5. Pension income 150
xiv
3.5.1. Private pensions 150
3.5.2. Public pensions 151
3.6. Other income 152
3.7. Bibliography 153
Chapter 4: Double taxation relief 157
4.1. Double taxation defined 157
4.2. Relief from concurrent füll tax liability 158
4.2.1. Introduction 158
4.2.2. Individuais 158
4.2.3. Other persons 159
4.3. Relief from concurrent limited tax liability 160
4.4. Relief from concurrent füll and limited tax liability 160
4.4.1. Introduction to commonly used methods 160
4.4.1.1. Deduction method 160
4.4.1.2. Exemption method 161
4.4.1.3. Credit method 161
4.4.1.4. Comparative chart 161
4.4.2. Methods applied in Switzerland 162
4.4.2.1. Swiss domestic law 162
4.4.2.1.1. Swiss residents 162
4.4.2.1.2. Non residents 162
4.4.2.2. Swiss treaty law 163
4.5. Credit method applied in Switzerland 164
4.5.1. Introduction 164
4.5.2. Sources of law 165
4.5.3. Eligibility 166
4.5.3.1. Swiss residents 166
4.5.3.2. Foreign tax at source 166
4.5.3.3. Recognition of income 167
4.5.3.4. Swiss income tax 167
4.5.3.5. Absence of treaty abuse 168
4.5.4. Calculation 168
4.5.4.1. Foreign tax at source 169
4.5.4.2. Swiss income tax 169
4.5.4.2.1. Gross treaty favoured income 169
4.5.4.2.2. Net treaty favoured income 169
4.5.4.2.3. Swiss tax rate 170
4.5.5. Examples 171
4.5.5.1. Companies without Swiss tax relief 171
4.5.5.2. Companies with qualifying dividends 172
4.5.5.3. Holding companies 172
4.5.5.4. Auxiliary companies 173
4.5.6. Procedure 174
4.6. Bibliography 174
Chapter 5: Anti abuse provisions 177
5.1. Anti abuse provisions in Swiss domestic law 177
5.1.1. Introduction 177
5.1.2. Sourcesoflaw 178
5.1.3. Treaty abuse in the 1962 Abuse Decree 179
5.1.3.1. Scope of application 179
5.1.3.2. Broad definition of treaty abuse 180
5.1.3.3. The 1962 Abuse Circular 181
5.1.3.3.1. Abusive transfer of income to non qualifying
persons 181
5.1.3.3.1.1. Fifty per cent base erosion 181
5.1.3.3.1.2. Expenditure 183
5.1.3.3.2. Inappropriate profit distributions 183
5.1.3.3.2.1. Twenty five per cent distribution rule 184
5.1.3.3.2.2. Financing and interest rate 185
5.1.3.3.3. Fiduciary relationships 186
5.1.3.3.4. Foreign controlled family foundations or
partnerships 187
5.1.3.4. The 1999 and 2001 Abuse Circulars 187
5.1.3.4.1. Qualifying companies 188
5.1.3.4.1.1. Active trade or business test 188
5.1.3.4.1.2. Direct stock exchange test 191
5.1.3.4.1.3. Indirect stock exchange test 192
5.1.3.4.1.4. Pure holding Company test 192
5.1.3.4.2. Conditions of the 1999 and 2001 Abuse Circulars 193
5.1.3.4.2.1. Base erosion 193
5.1.3.4.2.2. Expenditure 194
5.1.3.4.2.3. Dividend distribution 194
5.1.3.4.2.4. Financing and interest rate 195
5.1.4. Consequences of non compliance 195
5.2. Anti abuse provisions in Swiss tax treaties 196
5.2.1. Treaties which refer to the 1962 Abuse Decree 197
5.2.2. Treaties which include 1962 Abuse Decree 197
5.2.3. Other anti abuse provisions 198
5.2.4. The United States Switzerland tax treaty 201
5.2.4.1. Introduction 201
xvi
5.2.4.2. Individuais 202
5.2.4.3. Public establishments 202
5.2.4.4. Companies (total benefits) 202
5.2.4.4.1. Active trade or business test 203
5.2.4.4.2. Headquarters test 206
5.2.4.4.2.1. Overall supervision and administration 206
5.2.4.4.2.2. Active trade or business 207
5.2.4.4.2.3. Single country limitation 207
5.2.4.4.2.4. Other state gross income limitation 208
5.2.4.4.2.5. Independent discretionary authority 208
5.2.4.4.2.6. Income taxation rules 208
5.2.4.4.2.7. In connection with or incidental to trade or business 209
5.2.4.4.3. Stock exchange test 209
5.2.4.4.3.1. Direct stock exchange test 209
5.2.4.4.3.2. Indirect stock exchange test 210
5.2.4.4.4. Predominant interest test 211
5.2.4.4.5. Derivative benefits test 211
5.2.4.4.5.1. Shareholder test 211
5.2.4.4.5.2. B ase erosion test 212
5.2.4.5. Companies (limited benefits) 213
5.2.4.5.1. Shareholder test 213
5.2.4.5.2. Base erosion test 214
5.2.4.6. Partnerships 215
5.2.4.7. Trusts and estates 216
5.2.4.8. Family foundations 216
5.2.4.9. Pension trusts and not for profit organizations 216
5.2.4.10. Triangulär cases 216
5.2.4.11. Discretionary relief 217
5.3. Bibliography 218
Chapter 6: Transfer pricing 223
6.1. Introduction 223
6.2. Arm's length prices 225
6.2.1. Introduction 225
6.2.2. Arm's length methods 226
6.2.2.1. Traditional transaction methods 226
6.2.2.1.1. Comparable uncontrolled price method (CUP) 226
6.2.2.1.2. Resale price method 227
6.2.2.1.3. Cost plus method 227
6.2.2.2. Transactional Profit Methods 227
6.2.2.2.1. Profit split method 227
xvii
6.2.2.2.2. Transactional net margin method 228
6.2.3. The Swiss approach 228
6.2.3.1. Ingeneral 228
6.2.3.2. The methods applied 229
6.3. Consequences of inappropriate transfer pricing
practices 231
6.3.1. Initial adjustment 231
6.3.1.1. Incometax 232
6.3.1.2. Withholding tax 232
6.3.2. Corresponding adjustment 232
6.3.3. Secondary adjustment 233
6.4. Bibliography 234
Chapter 7: Non discrimination 237
7.1. Introduction 237
7.2. Treaty law 238
7.2.1. Scope of application 238
7.2.2. Unlawful discrimination 238
7.2.2.1. Discrimination on the grounds of nationality 238
7.2.2.2. Discrimination against businesses 240
7.2.2.2.1. Introduction 240
7.2.2.2.2. Permanent establishments 240
7.2.2.2.3. Deductibility of disbursements 242
7.2.2.2.4. Enterprises owned and controlled by non residents 243
7.3. Swiss domestic law 243
7.4. Bibliography 244
Chapter 8: Mutual agreement procedure 247
8.1. Introduction 247
8.2. Request by taxpayers 249
8.2.1. Conditions 249
8.2.2. Procedure 250
8.2.2.1. Presentation of taxpayer's objections 250
8.2.2.2. Examination by the competent authority 251
8.2.2.3. The mutual agreement procedure proper 251
8.2.2.4. Application of the mutual agreement 252
8.3. Request by competent authorities 253
8.4. Bibliography 253
xviii
Chapter 9: International exchange of Information and assistance
in tax matters 255
9.1. Introduction 255
9.2. OECD Model Treaty 256
9.2.1. Outline 256
9.2.2. Treaty application 258
9.2.3. Implementation of domestic laws 258
9.2.4. Limitations 259
9.2.5. Reservations 260
9.3. The OECD Model Agreement on Exchange of
Information in Tax Matters 260
9.4. International exchange of Information in
Switzerland 262
9.4.1. General principles 262
9.4.2. Specific examples 263
9.4.2.1. The United States Switzerland tax treaty 263
9.4.2.2. The France Switzerland tax treaty 265
9.4.2.3. The Germany Switzerland tax treaty 266
9.4.3. Procedure 266
9.5. International judicial assistance in tax matters 267
9.5.1. General principles 267
9.5.2. Procedure 268
9.6. International assistance in the recovery of tax
Claims 268
9.7. Bibliography 269
Chapter 10: Swiss EU bilateral agreements 271
10.1. The agreement on the free movement of persons 271
10.2. The agreement against fraud 272
10.3. The Schengen Agreement 273
10.4. The Savings Agreement 274
10.4.1. Introduction 275
10.4.2. The retention on interest 276
10.4.2.1. Introduction 276
10.4.2.2. Conditions 277
10.4.2.2.1. Interest 277
10.4.2.2.2. Paying agent 280
10.4.2.2.3. Interest paid to a resident of an EU Member State 280
10.4.2.2.4. The individual is the beneficial owner 281
10.4.2.3. Basis of retention 283
xix
10.4.2.4. Elimination of double taxation and revenue Sharing 283
10.4.3. Exchange of information 283
10.4.3.1. Introduction 283
10.4.3.2. Tax fraud and the like 284
10.4.4. Extension of rules comparable to the EC
Parent Subsidiary Directive 286
10.4.4.1. Introduction 286
10.4.4.2. Legal basis and administrative regulations 287
10.4.4.3. Scope 289
10.4.4.3.1. Territoriality and the EU accession states 289
10.4.4.3.2. "Tax at source" defined 290
10.4.4.3.3. Developments regarding the Parent Subsidiary
Directive 290
10.4.4.4. Jurisdiction 291
10.4.4.5. Interpretation 291
10.4.4.6. Qualifying dividends 293
10.4.4.6.1. Dividends defined 293
10.4.4.6.2. Legal form 293
10.4.4.6.3. Fiscal residence 294
10.4.4.6.4. Direct shareholding 294
10.4.4.6.5. Subject to tax 295
10.4.4.6.6. Participation threshold 297
10.4.4.6.7. Minimum holding period 298
10.4.4.6.8. Anti abuse regulations 299
10.4.4.6.9. Treaty provisions 301
10.4.4.7. Procedures 302
10.4.4.7.1. Net remittance procedures 302
10.4.4.7.2. Minimum holding period procedures 302
10.4.5. Extension of rules comparable to the EC Interest
and Royalties Directive 303
10.5. Bibliography 304
APPENDICES
Swiss tax treaties
Appendix I International tax treaties signed by Switzerland 309
Appendix II Treaty relief from Swiss withholding tax 313
Appendix III Treaty relief from foreign tax at source 320
xx
OECD Model treaty
Appendix IV Summary of the rights to tax under the OECD
Model Treaty 325
Tax credit mechanism
Appendix V Tax credit ordinance of 22 August 1967,
modified on 9 March 2001 (TCO) 327
Appendix VI First ordinance of application, dated 6 December
1967, modified on 23 March 2001 (TCO 1) 338
Appendix VII Second ordinance of application, dated 12
February 1973 (TCO 2) 352
Appendix VIII Notice concerning tax credits (DA M) 353
Anti abuse provisions
Appendix IX Checklist of anti abuse conditions under Swiss
domestic law 357
Appendix X Federal decree on measures against the improper
use of tax treaties concluded by the Swiss
Confederation of 14 December 1962
(The 1962 Abuse Decree) 358
Appendix XI Federal circular of explanation, dated 31
December 1962 (The 1962 Abuse Circular) 364
Appendix XII Federal circular of explanation, dated 17
December 1998 (The 1999 Abuse Circular) 382
Swiss EU agreements
Appendix XIII Swiss witholding tax relief under Swiss EU
agreement 387
Abbreviations 389
Translations of frequently used terms 391
General bibliography 397
xxi |
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| geographic | Schweiz - Internationales Steuerrecht swd Schweiz Schweiz (DE-588)4053881-3 gnd |
| geographic_facet | Schweiz - Internationales Steuerrecht Schweiz |
| id | DE-604.BV021619292 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:53:11Z |
| indexdate | 2024-07-09T20:40:04Z |
| institution | BVB |
| isbn | 9076078963 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014834384 |
| oclc_num | 70167163 |
| open_access_boolean | |
| owner | DE-M382 DE-M124 DE-19 DE-BY-UBM |
| owner_facet | DE-M382 DE-M124 DE-19 DE-BY-UBM |
| physical | XXII, 400 S. |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | IBFD |
| record_format | marc |
| spelling | Oberson, Xavier Verfasser aut Switzerland in international tax law Xavier Oberson ; Howard R. Hull 3. ed. Amsterdam IBFD 2006 XXII, 400 S. txt rdacontent n rdamedia nc rdacarrier Internationales Steuerrecht - Schweiz swd Multinationales Unternehmen Recht Steuer Double taxation Switzerland Income tax Switzerland Foreign income International business enterprises Taxation Law and legislation Switzerland Steuerplanung (DE-588)4239913-0 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Schweiz - Internationales Steuerrecht swd Schweiz Schweiz (DE-588)4053881-3 gnd rswk-swf Schweiz (DE-588)4053881-3 g Internationales Steuerrecht (DE-588)4027451-2 s Steuerplanung (DE-588)4239913-0 s DE-604 Hull, Howard R. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014834384&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Oberson, Xavier Hull, Howard R. Switzerland in international tax law Internationales Steuerrecht - Schweiz swd Multinationales Unternehmen Recht Steuer Double taxation Switzerland Income tax Switzerland Foreign income International business enterprises Taxation Law and legislation Switzerland Steuerplanung (DE-588)4239913-0 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4239913-0 (DE-588)4027451-2 (DE-588)4053881-3 |
| title | Switzerland in international tax law |
| title_auth | Switzerland in international tax law |
| title_exact_search | Switzerland in international tax law |
| title_exact_search_txtP | Switzerland in international tax law |
| title_full | Switzerland in international tax law Xavier Oberson ; Howard R. Hull |
| title_fullStr | Switzerland in international tax law Xavier Oberson ; Howard R. Hull |
| title_full_unstemmed | Switzerland in international tax law Xavier Oberson ; Howard R. Hull |
| title_short | Switzerland in international tax law |
| title_sort | switzerland in international tax law |
| topic | Internationales Steuerrecht - Schweiz swd Multinationales Unternehmen Recht Steuer Double taxation Switzerland Income tax Switzerland Foreign income International business enterprises Taxation Law and legislation Switzerland Steuerplanung (DE-588)4239913-0 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Internationales Steuerrecht - Schweiz Multinationales Unternehmen Recht Steuer Double taxation Switzerland Income tax Switzerland Foreign income International business enterprises Taxation Law and legislation Switzerland Steuerplanung Internationales Steuerrecht Schweiz - Internationales Steuerrecht Schweiz |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014834384&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT obersonxavier switzerlandininternationaltaxlaw AT hullhowardr switzerlandininternationaltaxlaw |