Examples of Swiss Federal Withholding Tax Act in a sentence
Such obligations may – if the payments were classified by the Swiss federal tax administration as made by an entity resident or situated in Switzerland for Swiss taxation purposes – violate Article 14 of the Swiss Federal Withholding Tax Act of October 13, 1965 which stipulates that (i) Swiss withholding tax ( Verrechnungssteuer) to be withheld from any payment must be charged to the recipient of the payment, and (ii) contradictory agreements are null and void as to this issue.
Such obligations may - if the payments were classified by the Swiss federal tax administration as made by an entity resident or situated in Switzerland for Swiss taxation purposes - violate Article 14 of the Swiss Federal Withholding Tax Act of October 13, 1965 which stipulates that (i) Swiss withholdings tax ( Verrechnungssteuer) to be withheld from any payment must be charged to the recipient of the payment, and (ii) contradictory agreements are null and void as to this issue.
Nestle and Alcon shall use their best efforts to procure that the Swiss withholding tax of 35% due on the dividend payment can be waived pursuant to the notification procedure (Meldeverfahren) under the Swiss Federal Withholding Tax Act.
Access to the property is good over secondary paved roads, and there is excellent infrastructure in the region.
Such obligations may—if the payments were classified by the Swiss federal tax administration as made by an entity resident or situated in Switzerland for Swiss taxation purposes—violate Article 14 of the Swiss Federal Withholding Tax Act of October 13, 1965 which stipulates that (i) Swiss withholding tax ( Verrechnungssteuer) to be withheld from any payment must be charged to the recipient of the payment, and (ii) contradictory agreements are null and void as to this issue.
The tax will be deducted from the repurchase price and be remitted to the Swiss Federal Tax Administration.Shareholders domiciled in Switzerland may be entitled to a full refund of the Swiss federal withholding tax if they are at the time of sale the beneficial owners of the shares and the other conditions for a refund of the Swiss Federal Withholding Tax Act are met.
Such obligations may - if the payments were classified by the Swiss federal tax administration as made by an entity resident or situated in Switzerland for Swiss taxation purposes - violate Article 14 of the Swiss Federal Withholding Tax Act of October 13, 1965 which stipulates that (i) Swiss withholding tax (Verrechnungssteuer) to be withheld from any payment must be charged to the recipient of the payment, and (ii) contradictory agreements are null and void as to this issue.
Such obligations may - if the payments were classified by the Swiss federal tax administration as made by an entity resident or situated in Switzerland for Swiss taxation purposes - violate Article 14 of the Swiss Federal Withholding Tax Act of October 13, 1965 which stipulates that (i) Swiss withholding tax ( Verrechnungssteuer) to be withheld from any payment must be charged to the recipient of the payment, and (ii) contradictory agreements are null and void as to this issue.
On 5 June 2012, the applicant emailed Mr Bharucha and said “The important thing is that the capital is preserved”.
Proposed Amendment of the Swiss Federal Withholding Tax Act Proposed amendments of the Swiss Federal Withholding Tax Act foresee a replacement of the current debtor-based regime applicable to interest payments with a paying agent-based regime for Swiss withholding tax.