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ATA/50/2015 • CJ GE ATA/50/2015 Généré par l'IA

Tax Treaty Beneficial Ownership of Interest Payments

Numéro de cause ATA/50/2015
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Miroir Entscheidsuche Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The case involves an appeal against a lower court's decision that upheld a tax assessment concerning the application of a tax treaty provision regarding the taxation of interest payments, specifically questioning whether the recipient entity qualified as the "beneficial owner" of the interest under the treaty given the flow-through nature of the payments. The court reasoned that the structure of the transactions and the limited rights of the recipient entity over the interest income, which were immediately passed on to a third party, indicated that the recipient was merely an intermediary conduit and not the beneficial owner, thereby justifying the application of the treaty's reduced withholding tax rate based on the substance of the arrangement.

Regeste Legislator

Généré par l'IA

Tax Treaty Beneficial Ownership of Interest Payments: The court reasoned that the structure of the transactions and the limited rights of the recipient entity over the interest income, which were immediately passed on to a third party, indicated that the recipient was merely an intermediary conduit and not the beneficial owner, thereby justifying the application of the treaty's reduced withholding tax rate based on the substance of the arrangement.

Mots-clés

Généré par l'IA
convention fiscale détention du contrôle économique paiement des intérêts versement en mains d'un tiers impôt à la source fixation du revenu
Généré par l'IA
A/2707/2006
Tax Treatment of Financial Instrument Payments
C/26962/2001
Subrogation to Tax Authority Rights and Provisional Lifting of Opposition to Payment Order
A/293/2011
Shareholder Loan Interest Rate Tax Assessment Appeal
A/1476/2001
Tax Treatment of Financial Transactions and Debt Instruments
A/2826/2006
Taxation of Interest-Free Loan as Taxable Benefit

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Texte complet

A/2623/2012

### [ATA/50/2015](/apps/decis/fr/ata/show/1887415) du 13.01.2015 sur JTAPI/368/2013 ( PE ) , ADMIS

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