The Resource Swiss tribunal rules on ownership and treaty abuse issues regarding total return swaps

Swiss tribunal rules on ownership and treaty abuse issues regarding total return swaps

Label
Swiss tribunal rules on ownership and treaty abuse issues regarding total return swaps
Title
Swiss tribunal rules on ownership and treaty abuse issues regarding total return swaps
Creator
Subject
Language
  • eng
  • eng
Summary
This article discusses the Swiss Federal Administrative Tribunal's first reported judgment on ownership and treaty abuse involving fully hedged total return equity swaps
Citation source
In: Tax notes international. - Falls Church. - Vol. 66 (2012),
http://library.link/vocab/creatorName
  • Desax, M
  • Busenhart, M
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • treaty abuse
  • swap
  • case law
Label
Swiss tribunal rules on ownership and treaty abuse issues regarding total return swaps
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2012/T/TNI/vol.66/6_557-564.zip
Publication
Note
20120612

Library Locations

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