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"Mother-daughter" arrangement between Italy and Switzerland

Siegfried Mayr
Vito A. Paciello
«Mutter-Tochter»-Regelung zwischen Italien und der Schweiz
in zsis)
(abrufbar unter:
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<p>&nbsp;</p> <div id="ftn1"> <p><sup><a title="" href="#_ftnref1" name="_ftn1">01</a></sup> <a href="">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=";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=";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=";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>
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