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A/621/2005 • TAPI GE A/621/2005 AI generated

International Double Taxation Dispute Regarding Fiscal Domicile and Income Assessment

Case Number A/621/2005
Court / Authority
Jurisdiction Switzerland · Canton of Geneva (CH-GE)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

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 headnote

Official

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

Keywords

AI generated
tax domicile in double taxation income tax assessment tax avoidance center of vital interests international conventions determination of legal domicile
AI generated
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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Full text

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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