English to German translations [PRO] Law/Patents - Law: Taxation & Customs
English term or phrase:draft Guidance Notes
Aus einem Text über die EU-Zinsrichtlinie und die Auswirkungen auf die Schweiz: "Where, however, you are generally exempt from income tax, or the income you receive is not subject to tax in your home country on the basis it is not remitted there, then pursuant to the **draft Guidance Notes** of the Swiss Tax Administration, the Swiss EU Tax Regulations will not impact you."