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A/621/2005 • TAPI GE A/621/2005 Généré par l'IA

International Double Taxation Dispute Regarding Fiscal Domicile and Income Assessment

Numéro de cause A/621/2005
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

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.

Regeste Legislator

Officiel

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

Mots-clés

Généré par l'IA
domicile fiscal en matière de double imposition taxation de l'impôt sur le revenu évasion fiscale centre de vie conventions internationales détermination du domicile civil
Généré par l'IA
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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Texte complet

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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