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- W2068573856 abstract "A recent decision of the Zürich Tax Appeals Court (Steuerrekursgerich des Kantons Zürich) of 26 March 2013 (SB.2013.00037/SB.2013.00038) elucidates the existing taxation practice of companies at the place of effective management regardless of the place of incorporation. An asset management company underlying a trust and incorporated in Jersey (CI), with bankable assets in Switzerland, was found to be taxable in the canton of Zürich (CH) where the settlor was domiciled and was making investment decisions." @default.
- W2068573856 created "2016-06-24" @default.
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- W2068573856 date "2014-02-17" @default.
- W2068573856 modified "2023-09-26" @default.
- W2068573856 title "Steuerrekursgerich des Kantons Zurich" @default.
- W2068573856 doi "https://doi.org/10.1093/tandt/ttu005" @default.
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