债务融资的瑞士税务方面:减轻瑞士利息预扣税所需的合同安排及其实际意义指南

IF 0.5 Q3 LAW
Fabian M Sutter, Aron Liechti
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引用次数: 0

摘要

瑞士是少数几个对债务融资适用一套严格的复杂税收规则的欧洲国家之一,即使债务工具由非瑞士发行人发行,这些规则也可能适用。对于参与与瑞士有关联的债务融资交易的公司和银行律师来说,处理瑞士预扣税规则以及贷款文件和协议中的相应语言是不可避免的。本文的重点是向非税务律师提供概述,以便于理解适用于债务融资的瑞士利息预扣税制度,并提高人们对最近实践变化的认识,引入更宽松的安全港。债务融资、瑞士预扣税改革、税法
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Swiss Tax Aspects of Debt Financing: A Guide on Contractual Arrangements Required to Mitigate Swiss Interest Withholding Tax and Their Practical Implications
Switzerland is one of the few European countries to apply a strict set of complex tax rules to debt financing which may even apply if a debt instrument is issued by a non-Swiss issuer. For corporate and banking lawyers involved in debt financing transactions with a nexus to Switzerland, dealing with Swiss withholding tax rules as well as the corresponding language in the loan documentation and agreements is inevitable. This article focuses on providing an overview to non-tax focused lawyers in order to facilitate the understanding of the Swiss interest withholding tax system applicable to debt financings and to raise awareness of recent changes in practice introducing more relaxed safe harbours. debt financing, Swiss withholding tax reform, tax law
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来源期刊
自引率
33.30%
发文量
23
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