Facts
The [A. AG] was founded on 15 April 2007 in the city of Zurich and is controlled by the married couple [B.C.] and [C.C.] . It aims to provide wealth advisory, wealth management, and investment advisory services. On 17 December 2008, [A. AG] relocated its civil law seat to [U.] /OW, but retained its infrastructure in Zurich.
For the tax periods 2009 and 2010, [A. AG] requested that 32.5% of the profit be allocated to the new canton of domicile. The Canton of Obwalden approved this request, while the Tax Office of the Canton of Zurich insisted on taxing all tax factors in Zurich.
[A. AG] lodged an objection against the tax assessment decisions and later appealed to the Tax Appeals Court of the Canton of Zurich, which was dismissed. The appeal against this decision was rejected by the Administrative Court of the Canton of Zurich.
[A. AG] now requests the annulment of the judgment of the lower court and the limitation of the tax sovereignty of the Canton of Zurich for the tax periods 2009 and 2010 to a place of business.
Considerations
The Federal Court applies the law ex officio pursuant to Art. 106 para. 1 FSCA and examines the alleged violations of law. The appeal in public law matters was filed within the statutory time limit and in the required form, and is directed against a final decision of a last, higher cantonal instance.
The Federal Court bases its judgment on the facts established by the lower court. The lower court established that the actual management of [A. AG] was located in Zurich during the tax periods 2009 and 2010, as the senior and all other employees of [A. AG] performed their activities predominantly in Zurich.
The Federal Court has continued its case law on the prohibition of inter-cantonal double taxation and decided that…