Swiss Stamp Tax Act definition

Swiss Stamp Tax Act means the Swiss Federal Act on Stamp Taxes of June 27, 1973 (Bundesgesetz über die Stempelabgaben) together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.
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Swiss Stamp Tax Act means the Swiss Federal Act on Stamp Taxes of 27 June 1973 ( Bundesgesetz ü ber die Stempelabgaben ) together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time;
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Examples of Swiss Stamp Tax Act in a sentence

  • A sale or transfer of the Bonds may, however, be subject to the Swiss transfer stamp duty (Umsatzabgabe) of 0.15% if such transfer or sale is made by or through the intermediary of a securities dealer resident in Switzerland or Liechtenstein, as defined in the Swiss Stamp Tax Act (Bundesgesetz über die Stempelabgaben), and no exception applies.

  • The FTA levies the transfer stamp tax when one of the parties or one of the intermediaries involved in a transfer of taxable securities is a securities dealer according to the Swiss Stamp Tax Act.

  • The Executive Director shall manage the daily operations of OLLI@UGA and serve as an ex officio non-voting member of all standing committees.

  • Generally speaking, a debt instrument such as a SIB should not fall within the ambit of the «participation rights» subject to the Swiss issuance stamp tax.[Rz 62] The scope of the Swiss negotiation stamp tax (droit de timbre de négociation / Umsatzabgabe) is slightly broader and encompasses, for example, «bonds» (obligations / Obligationen) (Articles 1(1) (b) and 4 (3) of the Swiss Stamp Tax Act).

  • Stamp Taxes The transfer of Bonds or Shares (secondary market) may be subject to Swiss transfer stamp duty (Umsatzabgabe) at the current rate of up to 0.15 % if such transfer or sale is made by or through the intermediary of a securities dealer resident in Switzerland or Liechtenstein, as defined in the Swiss Stamp Tax Act, and if no exception applies.

Related to Swiss Stamp Tax Act

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

  • value added tax means value added tax charged in accordance with the Value Added Tax Act 1994.

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Value Added Taxes means such sum as shall be levied upon amounts payable to the Consultant under this Contract by any Governmental Authority that is computed as a percentage of the amounts payable to the Consultant (including all other Taxes but excluding Value Added Taxes), and includes the HST, and any similar tax, the payment or collection of which, by the legislation imposing such tax, is an obligation of the Consultant.

  • Swiss Withholding Tax means any withholding tax in accordance with the Swiss Federal Statute on Anticipatory Tax of 13 October 1965 (Bundesgesetz uber die Verrechnungssteuer) and any successor provision, as appropriate.

  • UK Bribery Act means the Xxxxxxx Xxx 0000 of the United Kingdom, as amended, and the rules and regulations thereunder.

  • Foreign Government Scheme or Arrangement has the meaning specified in Section 5.12(d).

  • Canadian Tax Act means the Income Tax Act (Canada) and the regulations thereunder, as amended from time to time.

  • FATCA Withholding Tax means any withholding or deduction required pursuant to FATCA.

  • Relevant Tax Jurisdiction means Luxembourg, or another jurisdiction in which the Issuer or a Guarantor, if any, or a successor of any of them, is organized, is resident or engaged in business for tax purposes or through which payments are made on or in connection with the Notes (or Guarantees).

  • VAT means Value Added Tax

  • Sanctions and Export Control Laws means any applicable Law related to (a) import and export controls, including the U.S. Export Administration Regulations, (b) economic sanctions, including those administered by the Office of Foreign Assets Control of the U.S. Department of the Treasury, the U.S. Department of State, the European Union, any European Union Member State, the United Nations, and Her Majesty’s Treasury of the United Kingdom or (c) anti-boycott measures.

  • Goods and Services Tax (Compensation to States) Act means the Goods and Services Tax (Compensation to States) Act, 2017;

  • Tax Ordinance means the Israeli Income Tax Ordinance [New Version], 1961, as amended.

  • Swiss Guidelines means the following guidelines issued by the Swiss Federal Tax Administration:

  • Treaty on European Union means the Treaty of Rome of March 25, 1957, as amended by the Single Xxxxxxxx Xxx 0000 and the Maastricht Treaty (which was signed at Maastricht on February 1, 1992 and came into force on November 1, 1993), as amended from time to time.

  • All applicable taxes and duties means all taxes and duties, in effect on the contract date, that the taxing authority is imposing and collecting on the transactions or property covered by this contract, pursuant to written ruling or regulation in effect on the contract date.

  • Tax Act means the Income Tax Act (Canada).

  • Bribery Act means the Bribery Act 2010 and any subordinate legislation made under that Act from time to time together with any guidance or codes of practice issued by the relevant government department concerning this legislation;

  • United States Tax Person A citizen or resident of the United States, a corporation, partnership or other entity created or organized in, or under the laws of, the United States, any State thereof or the District of Columbia, an estate whose income from sources without the United States is includible in gross income for United States federal income tax purposes regardless of its source or a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States Tax Persons have the authority to control all substantial decisions of the trust, all within the meaning of Section 7701(a)(30) of the Code (or, to the extent provided in the applicable Treasury Regulations, certain trusts in existence on August 20, 1996 that have elected to be treated as United States Tax Persons).

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • Excise Tax Act means the Excise Tax Act (Canada);

  • FATCA FFI means a foreign financial institution as defined in section 1471(d)(4) of the Code which, if any Finance Party is not a FATCA Exempt Party, could be required to make a FATCA Deduction.

  • Anti-Bribery Laws means the anti-bribery provisions of the Foreign Corrupt Practices Act of 1977, as amended, and all other applicable anti-corruption and bribery Laws (including the U.K. Xxxxxxx Xxx 0000, and any rules or regulations promulgated thereunder or other Laws of other countries implementing the OECD Convention on Combating Bribery of Foreign Officials).

  • Withholding Tax means any tax, deduction, levy or similar payment obligation that is required to be deducted or withheld from a payment under Applicable Law. Annex 1 – Data Processing