The Resource Swiss Supreme Court decision on treaty abuse

Swiss Supreme Court decision on treaty abuse

Label
Swiss Supreme Court decision on treaty abuse
Title
Swiss Supreme Court decision on treaty abuse
Creator
Subject
Language
eng
Summary
This article discusses the decision of the Swiss Supreme Court of 28 November 2005, which, notwithstanding the absence of applicable anti-abuse provisions in the Denmark-Switzerland tax treaty of 23 November 1973, held that, under international law, a reservation of abuse of rights is inherent in all tax treaties
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
  • Oesterhelt, S
  • Winzap, M
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • anti-avoidance
  • treaty abuse
  • looking through
Label
Swiss Supreme Court decision on treaty abuse
Instantiates
Publication
Label
Swiss Supreme Court decision on treaty abuse
Publication

Library Locations

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