The Resource Competent authority functions and procedures of Switzerland

Competent authority functions and procedures of Switzerland

Label
Competent authority functions and procedures of Switzerland
Title
Competent authority functions and procedures of Switzerland
Creator
Subject
Language
eng
Summary
Article on the the history and particulars of tax treaties concluded by Switzerland: their mutual agreement procedures, APA's, Swiss treaty interpretation or application, Swiss international judicial assistance in tax matters, and assistance in collection. Finally, they discuss the agreement between Switzerland and the EU against fraud (Fraud Agreement)
Citation source
In: Tax management international journal. - Arlington. - Vol. 38 (2009),
http://library.link/vocab/creatorName
  • Salvi, I
  • Hess, J
  • Scholl, N
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • treaty interpretation
  • MAP
  • exchange of information
Label
Competent authority functions and procedures of Switzerland
Instantiates
Publication
Label
Competent authority functions and procedures of Switzerland
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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