Tax “ruling” in Switzerland
A tax “ruling” in Switzerland is an advance ruling in tax matters, which allows taxpayers to clarify their tax situation by obtaining advance confirmation from the tax authorities on the interpretation of tax law in a given situation.
The taxpayer submits a ruling request to the tax administration detailing the facts and circumstances of his tax situation. The tax administration then analyzes the request and provides a written response confirming the position of the tax administration on the question raised.
The ruling can be binding or non-binding. In the case of a binding ruling, the tax administration undertakes to respect the position confirmed in the ruling, provided that the facts and circumstances of the tax situation do not change. In the case of a non-binding ruling, the tax administration simply provides its interpretation of the tax law, but is not bound by this interpretation.
The use of tax rulings is common in Switzerland, in particular for large multinational companies seeking to obtain advance confirmations from the tax authorities on the tax consequences of their operations. However, the use of these tax rulings is increasingly scrutinized by governments and international organizations, which consider that this can be considered an abusive tax practice and harmful to tax fairness.
It’s enormous that you are getting ideas from this piece of writing as well as from our discussion made at this time.
Great beat ! I wish to apprentice at the same
time as you amend your web site, how can i subscribe for a weblog site?
The account aided me a appropriate deal. I had been a little bit familiar of this your broadcast offered brilliant transparent concept
You could definitely see your enthusiasm in the work you write.
The arena hopes for more passionate writers like you who are not afraid to mention how they believe.
At all times follow your heart.
Very good info. Lucky me I ran across your site by chance (stumbleupon).
I have saved as a favorite for later!
Multimedia Engineering
Informatics Engineering
Internet Engineering
Language Center
International Studies
Electronics Engineering
telecoms
electrical engineering
computer engineering
I have read so many articles on the topic of the blogger lovers but this post is in fact a
fastidious article, keep it up.
I’m gone to say to my little brother, that he should also pay a visit this weblog on regular
basis to take updated from hottest news.
First of all I would like to say superb blog! I had
a quick question that I’d like to ask if you don’t mind.
I was curious to find out how you center yourself
annd clear your thoughts before writing. I have had a hard time
clearing my thoughts in getting my ideas out there. I truly do enjoy writing but iit just seems like the first 10 to 15 minutes are generally wasted
just trying to figure out how to begin. Any recommendations or hints?
Kudos!
Here is mmy web blog – porn300
I wanted to thank you for this wonderful read!! I certainly enjoyed every bit
of it. I have got you saved as a favorite to look at new stuff you post?