Swiss Federal Tax Administration definition

Swiss Federal Tax Administration means the tax authorities referred to in article 34 of the Swiss Withholding Tax Act.

Swiss Federal Tax Administration means the tax authorities referred to in article 34 of the Swiss Federal Act on Withholding Tax of 13 October 1965, as from time to time amended (Bundesgesetz über die Verrechnungssteuer).

Swiss Federal Tax Administration means the Swiss authority responsible for levying Swiss Federal Withholding Tax.

Examples of Swiss Federal Tax Administration in a sentence

• UBS has received disclosure orders from the Swiss Federal Tax Administration (“FTA”) to transfer information based on requests for international administrative assistance in tax matters.

• For the purposes of this Section, “Non-Refundable Portion” shall mean the Swiss Withholding Tax at the standard rate (being, as at the date hereof, 35%) unless a tax ruling issued by the Swiss Federal Tax Administration confirms that, in relation to a specific Lender based on an applicable double tax treaty, the Non-Refundable Portion is a specified lower rate, in which case such lower rate shall be applied in relation to such Lender.

• Juli 2011) as issued, and as amended or replaced from time to time by the Swiss Federal Tax Administration, or as applied in accordance with a tax ruling (if any) issued by the Swiss Federal Tax Administration, or as substituted or superseded and overruled by any law, statute, ordinance, regulation, court decision or the like as in force from time to time.

• Should withholding tax be deducted from income distributed to an investor domiciled abroad owing to a failure to present an affidavit, a claim for a direct refund may nevertheless be submitted directly to the Swiss Federal Tax Administration in Bern in accordance with Swiss law.

• In the event that the Swiss Withholding Tax Act and the practice of the Swiss tax authorities, notably of the Swiss Federal Tax Administration, are modified in a manner that would require the payment of such Swiss Withholding Tax, the Loan Parties and each relevant Lender agree to use commercially reasonable efforts to amend this Agreement to ensure that no Swiss Withholding Tax applies to payments in respect of such interest payments.

More Definitions of Swiss Federal Tax Administration

Swiss Federal Tax Administration means the Swiss Federal tax administration (Eidgenössische Steuerverwaltung).

Swiss Federal Tax Administration means the tax authorities referred to in Article 34 of the Swiss Federal Law on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer vom 13. Oktober 1965, SR 642.21).

Swiss Federal Tax Administration has the meaning assigned to such term in the Guaranty and Collateral Agreement.

Swiss Federal Tax Administration means the Swiss Federal tax authority or any other substitute body from time to time.

Swiss Federal Tax Administration means the Swiss tax authority responsible for levying Swiss Federal Withholding Tax.

Swiss Federal Tax Administration means the tax authorities referred to in art. 34 of the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer).

Swiss Federal Tax Administration means the tax authorities referred to in article 34 of the Swiss Withholding TaxAct.