jueves, 2 de abril de 2015

Swiss tax authorities confirm modified interpretation of principal company taxation

Swiss principal companies have long benefited from the rules of Swiss Federal Tax Administration (SFTA) Circular 8 (2001). On March 6, 2015, the SFTA confirmed, in an official letter to the cantonal tax authorities, that it has adopted new interpretations of Circular 8 that vary from those the SFTA issued in January 2014.

Existing Swiss principal companies may need to review their positions with respect to the modified interpretation that will take effect in 2016. The SFTA has indicated there will be some leeway during the transition to the new interpretation. Newly established principal companies must take the new interpretations into account immediately.

Source & more info: PwC

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