Mutual Agreement Procedure in Switzerland

Lic. iur. Pascal Duss
CHF 28.15

Inhalt

 

1 Introduction 4

 

2 Scope oft he paper 4

 

3 Definiiton of a MAP 5

 

4 Relationshsip betwwen a MAP and the taxation procedure, including domestic remedies 6

 

5.1 Where to open a MAP 7

 

5.2 Conditions for a MAP request 7

 

5.2.1 A Person

 

5.2.2 Actions of one or both of the contracting states that

 

result or will result in taxation not in accordance with

 

theprovisionsoftheConvention 8

 

5.2.3 Arequestwithinacertaintimeframe 9

 

5.3 An objection that appears to be justified 9

 

5.4 Process required to open a MAP 11

 

6 The MAP proper 12

 

7 Implementation of the mututal agreement 13

 

7.1 Revision of the taxation decision 13

 

7.2 Secondary adjustements 15

 

7.3 Increase in taxation in Switzerland through a MAP 15

 

8 Chosen statistical data on MAP 15

 

9 Conclusions 16

 

Biography 16

 

Official Documents 17

 

Court Decisions 17


 

 

1 Introduction 4

 

2 Scope oft he paper 4

 

3 Definiiton of a MAP 5

 

4 Relationshsip betwwen a MAP and the taxation procedure, including domestic remedies 6

 

5.1 Where to open a MAP 7

 

5.2 Conditions for a MAP request 7

 

5.2.1 A Person

 

5.2.2 Actions of one or both of the contracting states that

 

result or will result in taxation not in accordance with

 

theprovisionsoftheConvention 8

 

5.2.3 Arequestwithinacertaintimeframe 9

 

5.3 An objection that appears to be justified 9

 

5.4 Process required to open a MAP 11

 

6 The MAP proper 12

 

7 Implementation of the mututal agreement 13

 

7.1 Revision of the taxation decision 13

 

7.2 Secondary adjustements 15

 

7.3 Increase in taxation in Switzerland through a MAP 15

 

8 Chosen statistical data on MAP 15

 

9 Conclusions 16

 

Biography 16

 

Official Documents 17

 

Court Decisions 17


 

 

Autor: Lic. iur. Pascal Duss

Produkt ist ein Teil von:

2018/1 IFF Forum für Steuerrecht

Lic. iur. Heinz Baumgartner
CHF 106.00