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II 2020 44 • VG SZ II 2020 44 Generato dall'IA

Taxation of Foreign Profit Distributions

Numero d'incarto II 2020 44
Autorità giudiziaria
Giurisdizione Svizzera · Canton Svitto (CH-SZ)
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 case concerns a dispute over the taxation of profit distributions where a taxpayer received income from a foreign entity, and the primary issue was whether the income was subject to direct federal tax under the relevant statutory provisions regarding the definition of taxable income and the application of treaty provisions for the avoidance of double taxation, with the court reasoning that the income qualified as a taxable distribution given the nature of the underlying transaction and the absence of conditions that would exclude it under the domestic tax law or the applicable international agreement.

Regesto Legislator

Ufficiale

Einkommens- und Vermögenssteuer (Sondersteuer auf Liquidationsgewinn 2013; 2. Rechtsgang im Verfahren II 2016 11) | Einkommens- und Vermögenssteuer

Parole chiave

Generato dall'IA
utile fiscale doppia imposizione internazionale elusione fiscale diritto estero ripartizione del reddito contenzioso tributario

Disposizioni normative citate

Generato dall'IA
Art. 66 Abs. 1 BStGer
Imposed costs on the losing party in the decision.
Generato dall'IA
II 2019 61
Taxation of Foreign Capital Gains on Real Estate Sales
II 2020 79
Tax Assessment Upheld: Deemed Distribution of Low-Taxed Real Estate Income
II 2024 6
Taxpayer Appeal Regarding Asset Classification for Direct Federal Tax
III 2022 176
Taxable Income Determination: Capital Gains as Business Income
II 2018 69
Taxpayer v. Tax Authority on Flat-Rate Foreign Tax Credit Apportionment

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 Abs. 1 BStGer

Imposed costs on the losing party in the decision.

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Testo completo

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\n\n| | | |\n II 2020 44 |\n |\n \n\n

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\n\n| | | |\n |\n Entscheid vom 21. April 2020 |\n \n\n

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\n\n| | | |\n Besetzung |\n lic.iur. Achilles Humbel, Präsident |\n \n|\n |\n Dr.iur. Frank Lampert, Richter Monica Huber-Landolt, Richterin |\n \n|\n |\n Dr.iur. Thomas Twerenbold, Gerichtsschreiber |\n \n\n

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|\n Parteien |\n Eidgenössische Steuerverwaltung ESTV, Abteilung Recht, \n Eigerstrasse 65, 3003 Bern, \n Beschwerdeführerin, |\n

\n|\n |\n gegen |\n

\n|\n |\n \n \n1. Kantonale Verwaltung für die direkte Bundessteuer, \n Bahnhofstrasse 15, Postfach 1232, 6431 Schwyz, \n Vorinstanz, \n2. A.________, \n Beschwerdegegner, \n vertreten durch Rechtsanwalt …, \n |\n

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