The English language version is created automatically. The text may therefore contain linguistic and terminological errors.
Understood
Feedback

"Mother-daughter" arrangement between Italy and Switzerland

Zitiervorschlag:
Siegfried Mayr
,
Vito A. Paciello
,
,
,
«Mutter-Tochter»-Regelung zwischen Italien und der Schweiz
,
in zsis)
4
/
2021
,
A
15
,
N
 [...]
(abrufbar unter: publ.zsis.ch/A
15
-
2021
)
Erstpublikation:
Thanks a lot. You have successfully registered for the )zsis-newsletter.
You are already registered for our newsletter with this e-mail address. If you are not sure or have a question about registration, please write to hello@zsis.ch.
You do not have a subscription yet? Register here free of charge.
Forgotten your password?

JavaScript is not activated in your web browser

Please activate JavaScript so that you can read the contents of zsis) in full text.

Here you will find instructions on how to enable JavaScript in your web browser. If you have any questions, please feel free to write to hello@zsis.ch.

<p>&nbsp;</p> <div id="ftn1"> <p><sup><a title="" href="#_ftnref1" name="_ftn1">01</a></sup> <a href="https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2005/444/20050701/de/pdf-a/fedlex-data-admin-ch-eli-cc-2005-444-20050701-de-pdf-a.pdf">Abkommen zwischen der Schweizerischen Eidgenossenschaft und der Europ&auml;ischen Gemeinschaft &uuml;ber Regelungen, die den in der Richtlinie 2003/48/EG des Rates im Bereich der Besteuerung von Zinsertr&auml;gen festgelegten Regelungen gleichwertig sind, SR 0.641.926.8</a>.</p> </div> <div id="ftn2"> <p><sup><a title="" href="#_ftnref2" name="_ftn2">02</a></sup> <a href="https://eur-lex.europa.eu/legal-content/DE/TXT/PDF/?uri=CELEX:31990L0435&amp;from=DE">Richtlinie des Rates vom 23. Juli 1990 &uuml;ber das gemeinsame Steuersystem der Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten, 90/435/EWG, Nr. L 225/6</a>.</p> </div> <div id="ftn3"> <p><sup><a title="" href="#_ftnref3" name="_ftn3">03</a></sup> <a href="https://curia.europa.eu/juris/showPdf.jsf;jsessionid=50EE0B662492C33BF72638DD550F1FF5?text=&amp;docid=100048&amp;pageIndex=0&amp;doclang=de&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=6588452">Urteil des Europ&auml;ischen Gerichtshofes vom 17. Oktober 1996 in den verbundenen Rechtssachen C-283/94, C-291/94 und C-292/94</a>.</p> </div> <div id="ftn4"> <p><sup><a title="" href="#_ftnref4" name="_ftn4">04</a></sup> Vergleiche <a href="https://curia.europa.eu/juris/showPdf.jsf;jsessionid=50EE0B662492C33BF72638DD550F1FF5?text=&amp;docid=100048&amp;pageIndex=0&amp;doclang=de&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=6588452">EuGH, Urteil vom 17.10.1996, Rs. C-283/94, C-291/94 und C-292/94</a>.</p> </div> <div id="ftn5"> <p><a title="" href="#_ftnref5" name="_ftn5"><sup>05</sup></a> &nbsp;Siehe dazu die Erlasse Nr. 60/E vom 19.6.2001 und Nr. 109/E vom 29. Juli 2005.</p> </div>
Footnotes / further notes:

Please change your browser!

Microsoft Internet Explorer uses outdated web standards and is no longer supported by our platform. For an optimal display of the zsis) we recommend that you use one of the following browsers.
For more information about the outdated technology of Internet Explorer and the resulting risks, please visit the blog of Chris Jackson (Principal Program Manager at Microsoft).