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A/621/2005 • TAPI GE A/621/2005 KI-generiert

International Double Taxation Dispute Regarding Fiscal Domicile and Income Assessment

Geschäftsnummer A/621/2005
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Genf (CH-GE)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The decision concerns a dispute over international double taxation where an individual claimed fiscal domicile in one jurisdiction while exercising a controlling position within an entity located in another, leading to a tax assessment based on that entity's income. The court upheld the rejection of the appeal, reasoning that according to the relevant bilateral convention, the individual's permanent home and center of vital interests established their fiscal domicile in the jurisdiction imposing the tax, despite their management functions being exercised elsewhere, thereby justifying the assessment under the applicable provisions concerning dependent lucrative activities and the avoidance of double taxation.

Legislator-Regeste

Amtlich

; DOUBLE IMPOSITION INTERNATIONALE ; DOMICILE FISCAL(DOUBLE IMPOSITION) ; POSITION DIRIGEANTE(DOUBLE IMPOSITION) ; ACTIVITÉ LUCRATIVE DÉPENDANTE | LIPP-I.2; CDI-I.15

Schlagwörter

KI-generiert
Steuerdomizil bei Doppelbesteuerung Einkommenssteuerveranlagung Steuerumgehung Mittelpunkt der Lebensverhältnisse internationale Abkommen Bestimmung des Wohnsitzes
KI-generiert
A/4043/2008
Taxpayer Domicile Determination Based on Center of Vital Interests
A/1530/2003
Tax Domicile Upon Departure and Return
A/784/1997
Taxpayer Deduction Dispute Under Tax Treaty and Domestic Law
A/3779/2012
Tax Domicile Dispute: Center of Vital Interests vs. Place of Work
A/287/2005
Taxpayer Domicile and Expenditure-Based Taxation Dispute

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Volltext

A/621/2005

### [DCRI/183/2007](/apps/decis/fr/dccr/show/1601759) du 07.05.2007 ( ICC ) , REJETE

Descripteurs :

; DOUBLE IMPOSITION INTERNATIONALE ; DOMICILE FISCAL(DOUBLE IMPOSITION) ; POSITION DIRIGEANTE(DOUBLE IMPOSITION) ; ACTIVITÉ LUCRATIVE DÉPENDANTE

Normes :

LIPP-I.2; CDI-I.15

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