The Resource Blickpunkt International

Blickpunkt International

Blickpunkt International
Blickpunkt International
  • ger
  • eng
This article provides an overview of various international developments, including Swiss tax treaty developments, withholding tax on employment for non-resident foreign employees and exchange of information. The last part provides an overview of the key aspects of the US tax reform, including a reduction of the profit tax rate, once-only depreciation, the interest deduction barrier, denial of treaty benefits, taxation of payments to related foreign companies, the introduction of a territoriality system and changes to the CFC legislation
Citation source
In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 72 (2017), no. 12 ; p. 940-945
  • Huber, M.F
  • Mahawattage, S
  • Bucher, L
Geographic coverage
  • Europe
  • North America
Language note
  • exchange of information
  • tax treaty
  • withholding tax
  • employment income
  • tax rate
  • tax reform
  • depreciation
  • interest deduction
  • treaty benefits
  • associated enterprises
  • territoriality principle
  • CFC

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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