Verrechnungssteuer und Stempelabgaben

This book is a practical working tool for all questions regarding the collection of withholding tax and stamp duty, taking into account current developments in jurisprudence, legislation, and administrative practice. It is based, among other things, on case studies presented by the authors at the annual St. Gallen Seminar on corporate tax law. For the book edition, these case studies have been updated to reflect the current legal situation and the present state of administrative practice, and they include references to further literature as well as case examples from other seminars.

The examples discussed address topics such as restructurings, intra-group loans, third-party financing, KER, and many more. Practical explanations and numerous graphical representations facilitate the application to specific questions and situations.