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Switzerland - Federal Government Proposes Fundamental Changes to Swiss Withholding Tax System

Country:
Switzerland
Author:
P. Reinarz
Issue:
Derivatives & Financial Instruments, 2015 (Volume 17), No 3
Published:
27 March 2015
The federal Finance Department has issued a proposed legislative bill that would change the tax system applicable to bond interest, from the present debtor system to a paying agent system. The author discusses this proposed change and its potential impact on both resident and non-resident recipients of bond interest.
 
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