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Autor: Roland Böhi
Paper: Der Schweizer Treuhänder
01.07.2015

Indirect Financial Loss within a Corporate Group

Roland Böhi
Der Schweizer Treuhänder
01.07.2015

The article of Dr. Roland Böhi discusses which risks arise from an indirect distribution of profits of a subsidiary to its grandparent company or to an affiliate. In particular, the article focuses on tax consequences for the Swiss tax subjects.