The Resource Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung
Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung
Resource Information
The item Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article first explains the scope of the non-discrimination principle. Secondly, the authors analyse a decision of the Swiss Supreme Court in which it was held that the lump-sum deductions granted to frontier workers are discriminatory, and the proposed amendments to the wage withholding tax which result from that decision. The last part describes the influence of ECJ case law on the topic and the frontier worker regulations with neighbouring countries
- Language
- eng
- Label
- Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung
- Title
- Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung
- Language
- eng
- Summary
- This article first explains the scope of the non-discrimination principle. Secondly, the authors analyse a decision of the Swiss Supreme Court in which it was held that the lump-sum deductions granted to frontier workers are discriminatory, and the proposed amendments to the wage withholding tax which result from that decision. The last part describes the influence of ECJ case law on the topic and the frontier worker regulations with neighbouring countries
- Citation source
- In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 83 (2015),
- http://library.link/vocab/creatorName
-
- Vorpe, S
- Arginelli, P
- Altenburger, P.R
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- case law
- cross-border worker
- lump-sum deduction
- non-discrimination
- wage tax
- ECJ case law
- Label
- Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung
- Label
- Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-Besteuerung-der-Quasi-Ans%C3%A4ssigen-in-der/dqMjPIDSjK4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Besteuerung-der-Quasi-Ans%C3%A4ssigen-in-der/dqMjPIDSjK4/">Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Die-Besteuerung-der-Quasi-Ans%C3%A4ssigen-in-der/dqMjPIDSjK4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Die-Besteuerung-der-Quasi-Ans%C3%A4ssigen-in-der/dqMjPIDSjK4/">Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
