swiss form 823c pdf / Switzerland: Tightening of the Swiss withholding tax practice | International Tax Review

swiss form 823c pdf

swiss form 823c pdf

Effectively addressing these risks is a legitimate concern that needs to be taken up at the scientific, political, and legislative levels. It is expected that the relevant parliamentary commission will continue its discussions on this matter in June The Australian Taxation Office scored a victory over the company last year in a case that will be closely watched by other multinationals. This includes the introduction of the capital band and the possibility to denominate share capital in certain foreign currencies. Provided the approval is granted, the withholding tax obligation can be fulfilled filing Form together with the ordinary withholding tax declaration Forms , or

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