Regeste Art. 127 Abs. 3 BV; interkantonale Doppelbesteuerung; Verwirkung des Besteuerungsrechts (Verwirkungsfrist); Steuerdomizil; leitende Stellung. Im System der jährlichen Postnumerando-Besteuerung, welches von allen Kantonen angewandt wird, verwirkt das Besteuerungsrecht am Ende des Jahres, welches auf die Veranlagungsperiode folgt (Präzisierung der Rechtsprechung; E. 3). Zusammenfassung der Kollisionsregeln betreffend das Steuerdomizil eines verheirateten Steuerpflichtigen in leitender Stellung. Begriff der leitenden Stellung. Bedeutung einer eigenen Wohngelegenheit ("pied-à-terre") am Arbeitsort (E. 4). Besondere Stellung des Generaldirektors einer Holdinggesellschaft. Kein Steuerdomizil am Arbeitsort, wenn dort kein "pied-à-terre" vorhanden ist (E. 5). *************************...
...3 al. 2, contient une définition analogue du domicile de la personne physique, laqu...
... droit interne concernant les sociétés holdings, pour autant que les impôts sur lesquels porte la... les sociétés répondant à la définition de l'art. 28, al. 2, de la loi du 14 décembre 199...
... droit interne concernant les sociétés holdings, pour autant que les impôts sur lesquels porte la... les sociétés répondant à la définition de l'art. 28, al. 2, de la loi du 14 décembre 199...
The European Community represents one of the primary destinations for Indian goods, accounting for one fifth of Indian exports. Indian goods have been at the receiving end of a significant majority of anti subsidy investigations initiated by the European Commission. Such goods have been alleged to be benefiting from subsidies inconsistent with Council Regulation 2026/97 which forms the legal basis for anti subsidy investigations initiated by the Commission. The paper puts forth an analysis of India's export incentive schemes including old schemes already subjected to challenge as well as new schemes vulnerable to challenge in future investigations with regard to the Council Regulation 2026/97 and the WTO Agreement on Subsidies and Countervailing Measures.
... subsidy in question is captured by the definition of an export subsidy as defined in the regulation"... the position of the European Commission holding goods benefiting from the DEPB scheme as recipient...
... the findings of the lower court, holding that Swisscom had not abused its dominant position...So by definition, Swisscom was found to have a dominant position in...
... garde une marge d'autonomie dans la définition de ses politiques. Au final cependant, elle travai...'attrait de la Suisse pour les sociétés holding, les entreprises industrielles et les sociétés d...
...; the acquisition of Transatlantic Holdings, a leading company in the reinsurance sector by Sw..., one solution could be to expand the definition of persons qualifying as shareholders which meet t...
Several competition authorities have accused petrol retailers of engaging in collusive conduct, which results in alleged "excessive" prices as well as simultaneous price setting across filling stations. However, petrol retailers must exert a substantial amount of market power if they are to dampen competition. Therefore, we propose a method within the spirit of the New-Empirical-Industrial-Organisation, which allows estimating market power held by petrol retailers in terms of a conduct parameter. Based on data for Switzerland, our empirical results suggest a low level of market power held by Swiss petrol retailers.
... litigation crucial - step of market definition, petrol retailing undoubtedly constitutes the prod... eight out of a total of 18 companies holding a distribution network of significant size, the ma...
...2.2.1.1 Section 1 Définition 6043 . 2.2.1.2 Section 2 Fonds de placement contra... activité commerciale et les sociétés holdings. Cela implique notamment que la loi ne s'applique ...
...3:. In der Folge wurde die K.________ Holding Ltd. als Inhaberin des Schuldbriefes bezeichnet. D...Nach einer anderen Definition gilt als anvertraut, was mit rechtlich beschränkt...
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