La nozione di residenza fiscale ai fini dell’art. 4, par. 1, lett. a), del Trattato USA-Svizzera contro le doppie imposizioni e il non dictum del Tribunale federale svizzero sulla “tie-breaker” rule (nota alla sentenza del Schweizerisches Bundesgericht, case no. 2C_835/2017, del 27 novembre 2020)
Abstract
The Swiss Federal Supreme Court ("FSC”), with
sentence no. 2C_835/2017, of November 27, 2020, ruled on international double
taxation in relation to the application of the notion of tax residence referred
to in art 4, par. 1, lett. a), of the Swiss - USA Treaty against double
taxation with respect to taxes on income and capital, confirming the decision
of the Federal Administrative Court ("FAC”), of August 24, 2017 (decision no.
A-1462/2016), which had excluded the right to reimburse of the Swiss
withholding tax of dividends (WHT) to a US citizen resident in the UK.
References
- BRAUNER Y., “The true nature of tax treaties”, in Bulletin for International Taxation, 2020, vol. 74, n. 1.
- LANG M., Tax Treaty Interpretation – A Response to John F. Avery Jones, in Bulletin for International Taxation, 2020, vol. 74, n. 11.
- REINARZ P., Swiss Courts Rule on Triangular Personal Tax Residence Case, in Kluwer International Tax Blog, 2021.
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