Tourism tax liability of a wealth manager upheldGénéré par IA

RTour art. 26 al. 2; tourism encouragement tax liability of a wealth manager; economic benefit from the international reputation of the financial centre suffices to justify assujettissement. A wealth manager may be treated as benefiting from business tourism where the clientele base expands through the attractiveness of the place as a financial hub. The equal-treatment principle is not violated merely because the regulation applies to wealth managers in general, provided the differentiation is objective and related to the tax’s purpose; consid. 2-4.