Internationale Steuerplanung, Eine Einführung in die Steuerplanung für internationale Unternehmen mit Bezug zur Schweiz

Published: 10 May 1996

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Recent clarifications from the Swiss Federal Tax Administration (SFTA) provide much-needed guidance on when holding companies and management companies qualify as securities dealers under Swiss transfer stamp tax law. The changes make it easier for Swiss headquartered group of companies to purchase shareholdings without attracting Swiss transfer stamp tax, thereby increasing Switzerland's appeal as a holding company jurisdiction.

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