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A/621/2005 • TAPI GE A/621/2005 Generato dall'IA

International Double Taxation Dispute Regarding Fiscal Domicile and Income Assessment

Numero d'incarto A/621/2005
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'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.

Regesto Legislator

Ufficiale

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

Parole chiave

Generato dall'IA
domicilio fiscale in materia di doppia imposizione tassazione dell'imposta sul reddito elusione fiscale centro delle relazioni di vita trattati internazionali determinazione del domicilio civile
Generato dall'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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Testo completo

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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