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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> <a href="" target="_blank" rel="noopener">Federal Act of 13 October 1965 on Withholding Tax (SR 642.21)</a>.</p> </div> <div id="ftn2"> <p><sup><a title="" href="#_ftnref2" name="_ftn2">02</a></sup> <a href="" target="_blank" rel="noopener">Federal Act of 23 June 2006 on Collective Investment Schemes (SR 951.31)</a>.</p> </div> <div id="ftn3"> <p><sup><a title="" href="#_ftnref3" name="_ftn3">03</a></sup> Federal Tax Administration, which is exclusively responsible for levying the withholding tax.</p> </div> <div id="ftn4"> <p><sup><a title="" href="#_ftnref4" name="_ftn4">04</a></sup> <a href="" target="_blank" rel="noopener">Ordinance of 19 December 1966 on Withholding Tax (SR 642.211)</a>.</p> </div> <div id="ftn5"> <p><sup><a title="" href="#_ftnref5" name="_ftn5">05</a></sup> Cf. <a href="" target="_blank" rel="noopener">art. 14a withholding tax ordinance</a>.</p> </div> <div id="ftn6"> <p><sup><a title="" href="#_ftnref6" name="_ftn6">06</a></sup> See Jaussi Thomas/Hofer Olivia/Inäbnit Marian: Die neue Verrechnungssteuer - Geplanter Wechsel vom Schuldner- zum Zahlstellenprinzip, Novità fiscali, 2020 (ed.sp.), ISSN 2235-4573, pp. 23-29.</p> </div> <div id="ftn7"> <p><a title="" href="#_ftnref7" name="_ftn7"><sup>07</sup></a> Automatic exchange of information.</p> </div> <div id="ftn8"> <p><sup><a title="" href="#_ftnref8" name="_ftn8">08</a></sup> Cf. heading 3 on interest on borrowed capital as a withholding tax object.</p> </div>
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