Lump Sum Taxation In Switzerland
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Lump Sum Taxation In Switzerland
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Author : Carol Gregor Luethi
language : en
Publisher:
Release Date : 2017-09-19
Lump Sum Taxation In Switzerland written by Carol Gregor Luethi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-19 with categories.
International Edition (Distribution in USA, Canada, Great Britain, Australia) Both the Federal Act on Direct Federal Taxation (DBG) as well as the Federal Act on the Harmonisation of Income Taxes of the Cantons and Communities (StHG) allow non-working foreign citizens with Swiss residency to benefit from a special kind of income and wealth taxation. This historically anchored regulation has attracted wealthy foreign citizens to take up residency in Switzerland and will likely continue to do so. For the first time in over 150 years of lump-sum taxation history this book gives a systematical and comprehensive overview on the revised regulations and includes several side effects of taxation. *** As lector, the manner of concentration to the topic, the comprehensive processing of the literature, as well as with the changing legal bases in the federal state, and in the cantons, appears to me as impressive. Indeed, this extremely successful master thesis is qualified for an award ceremony. It is because of this that Mr. Luethi received, from my side, the predicate summa cum laude. (Prof. Dr. Bernhard Zwahlen, President of the advisory board of the Swiss Institute of Taxation, Zurich) *** Carol Gregor Luethi has very extensively investigated lump-sum taxation. Beneath the historical and current developments he was not afraid to investigate the practice in the cantons, what is very meritorious as there partly exist large differencies. Also, for this topic, existing literature and judicature is seamlessly integrated into his analysis. So far, only one scientifical work that dealed in a related depth with lump-sum taxation in Switzerland, existed, which is namely the one of Prof. Marco Bernasconi from 1983. Already with the introduction of the StHG but with the thigthening of lump-sum taxation more than ever this existing work is outdated. Carol Gregor Luethis scientific work is closing this gap. His substantiated investigation even goes beyond existing work, with side glance
Lump Sum Taxation In Switzerland
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Author : Carol Gregor Lüthi
language : en
Publisher:
Release Date : 2017
Lump Sum Taxation In Switzerland written by Carol Gregor Lüthi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
Switzerland In International Tax Law
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Author : Xavier Oberson
language : en
Publisher: IBFD
Release Date : 2011
Switzerland In International Tax Law written by Xavier Oberson and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Double taxation categories.
"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Switzerland Business Investment Handbook
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Author : Christian H. Kalin
language : en
Publisher: John Wiley & Sons
Release Date : 2006
Switzerland Business Investment Handbook written by Christian H. Kalin and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
The Switzerland Business & Investment Handbook covers all key aspects of conducting business, investing and living in Switzerland. It is a unique reference manual featuring over thirty separate chapters, each of them concise and to the point, providing the information that really matters. Besides an introduction to Switzerland's historical, political, social and economic framework, the book covers the Swiss legal system, company and contract law, intellectual property law, personal and corporate taxation, VAT, international tax aspects, real estate, residence, the social security and pension system, Swiss annuities and life insurance, corporate and private banking, and other important subjects. Overview tables, useful checklists, portraits of the Swiss cantons, a bibliography, a comprehensive facts and figures section, as well as a clearly organized address section, make the handbook user-friendly and practice-oriented. The book is aimed at: Company executives who wish to have a clear overview of the legal, tax and economic framework in Switzerland Investors and entrepreneurs interested in investing and doing business in Switzerland Tax and legal advisors, business consultants and fiduciaries English-speakers living, working or doing business in Switzerland
Switzerland In International Tax Law
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Author : Xavier Oberson
language : en
Publisher:
Release Date : 1996
Switzerland In International Tax Law written by Xavier Oberson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Double taxation categories.
An introduction to Swiss international tax law, its characteristics and guiding principles. Particular attention is paid to the special tax relief granted to Swiss resident individuals and corporations, as well as to the complex rules for the avoidance of treaty abuse. The authors also discuss the Swiss case law developed for the avoidance of intercantonal double taxation, the tax credit and the Swiss approaches both to transfer pricing and the implementation of mutual agreement procedures.
Macro Level Effects Of The Abolition Of Lump Sum Taxation In The Canton Of Zurich
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Author : Mauro Giovanoli
language : en
Publisher:
Release Date : 2019
Macro Level Effects Of The Abolition Of Lump Sum Taxation In The Canton Of Zurich written by Mauro Giovanoli and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
The research question is formulated as follows: How did the abolition of the lump-sum taxation (Abschaffung der Pauschalbesteuerung) affect the development of the Canton of Zurich? Which of the arguments used in the previous campaign can or can not be supported by applying the synthetic control method to the most recent macro-level data? Synthetic control method is based on the assumption, that a weighted average of comparison units (the "synthetic control") often does a better job in representing the case of interest in the absent of a treatment than any single comparison unit alone would (Abadie et al., 2015: 496). This thesis therefore treats the abolition of lump-sum taxation in Zurich as a natural experiment, in order to test whether a "synthetic control" is able to reveal the impact of the abolition on various aggregate-level outcomes. Various variables are defined for this purpose, based on the arguments used in the political discussion in the run-up of the abolition. In a second step, the values of these variables are compared between Zurich and synthetic Zurich, which is constructed as a weighted average of cantons that have not abolished the lump-sum taxation. The findings hope-fully contribute to a better understanding of the general question, how the possibility of taxing citizens at lump-sum would have influenced developments in Zurich if it had not been abolished.
Taxation In Switzerland
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Author : Harvard Law School. International Tax Program
language : en
Publisher:
Release Date : 1976
Taxation In Switzerland written by Harvard Law School. International Tax Program and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Taxation categories.
Tax Administration Of The Canton Of Bern V A Case 2c 510 2018
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Author :
language : en
Publisher:
Release Date : 2020
Tax Administration Of The Canton Of Bern V A Case 2c 510 2018 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
Judgment by the Swiss Federal Supreme Court, decision date 6 February 2020. 'A' was, until he retired in 2011, an employee of a private company, a subsidiary of the Swiss Post. Shortly before he retired he moved to live in Thailand. After his retirement the Swiss Post Pension Fund paid him a lump sum pension payment from which it withheld tax of approximately 10%. 'A' sought to reclaim that tax on the basis that he was taxable only in Thailand under art 17 of the Switzerland-Thailand Double Taxation Convention. The Tax Administration sought to bring evidence that he did not in fact pay tax in Thailand: however, the issue of entitlement to the treaty benefits had already been determined. The main issue was whether art 17 or art 18 of the Convention applied. The Supreme Court considered that, as a rule of thumb, one should look at the last employer immediately before retirement. In this case, the last employer was a private company, owned by the Swiss Postal Service. Consequently, art 17 applied and not art 18, and the sum would be taxable only in Thailand.
The Private Wealth And Private Client Review
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Author : John Riches (Lawyer)
language : en
Publisher:
Release Date : 2021
The Private Wealth And Private Client Review written by John Riches (Lawyer) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with Money laundering categories.
Tax By Design
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Author : Stuart Adam
language : en
Publisher: Oxford University Press
Release Date : 2011-09
Tax By Design written by Stuart Adam and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-09 with Business & Economics categories.
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.