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Withholding tax and debt capital, including the planned revision of the Withholding Tax Act

Thomas Jaussi
Marian Inäbnit
Verrechnungssteuer und Fremdkapital unter Einschluss der geplanten Revision des Verrechnungssteuergesetzes
in zsis)
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<div id="ftn1"> <p><a title="" href="#_ftnref1" name="_ftn1"><sup>01</sup></a>&nbsp;<a href="" target="_blank" rel="noopener">Bundesgesetz vom 13. Oktober 1965 &uuml;ber die Verrechnungssteuer (SR 642.21)</a>.</p> </div> <div id="ftn2"> <p><sup><a title="" href="#_ftnref2" name="_ftn2">02</a></sup>&nbsp;<a href="" target="_blank" rel="noopener">Bundesgesetz vom 23. Juni 2006 &uuml;ber die kollektiven Kapitalanlagen (SR 951.31)</a>.</p> </div> <div id="ftn3"> <p><sup><a title="" href="#_ftnref3" name="_ftn3">03</a></sup>&nbsp;Eidg. Steuerverwaltung, welche ausschliesslich f&uuml;r die Erhebung der Verrechnungssteuer zust&auml;ndig ist.</p> </div> <div id="ftn4"> <p><sup><a title="" href="#_ftnref4" name="_ftn4">04</a></sup>&nbsp;<a href="" target="_blank" rel="noopener">Verordnung vom 19. Dezember 1966 &uuml;ber die Verrechnungssteuer (SR 642.211)</a>.</p> </div> <div id="ftn5"> <p><sup><a title="" href="#_ftnref5" name="_ftn5">05</a></sup> Vgl. <a href="" target="_blank" rel="noopener">Art. 14a VStV</a>.</p> </div> <div id="ftn6"> <p><sup><a title="" href="#_ftnref6" name="_ftn6">06</a></sup> Vgl. Jaussi Thomas/Hofer Olivia/In&auml;bnit Marian: Die neue Verrechnungssteuer &ndash; Geplanter Wechsel vom Schuldner- zum Zahlstellenprinzip, Novit&agrave; fiscali, 2020 (ed.sp.), ISSN 2235-4573, S. 23-29.</p> </div> <div id="ftn7"> <p><a title="" href="#_ftnref7" name="_ftn7"><sup>07</sup></a>&nbsp;Automatischer Informationsaustausch.</p> </div> <div id="ftn8"> <p><sup><a title="" href="#_ftnref8" name="_ftn8">08</a></sup> Vgl. &Uuml;berschrift 3 zu Fremdkapitalzinsen als Verrechnungssteuerobjekt.</p> </div>
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