The Resource Switzerland : taxation of employment income - compliance of Swiss tax law with the EC-Swiss Sectoral Agreement on the Free Movement of Persons

Switzerland : taxation of employment income - compliance of Swiss tax law with the EC-Swiss Sectoral Agreement on the Free Movement of Persons

Label
Switzerland : taxation of employment income - compliance of Swiss tax law with the EC-Swiss Sectoral Agreement on the Free Movement of Persons
Title
Switzerland : taxation of employment income - compliance of Swiss tax law with the EC-Swiss Sectoral Agreement on the Free Movement of Persons
Creator
Subject
Language
eng
Summary
The purpose of this article is to detect violations of the Agreement on the Free Movement of Persons, by provisions in Swiss tax law, and to give recommendations to bring Swiss tax law in compliance with the Agreement. This article focuses on the taxation of employees and does not particularly refer to the taxation of self-employed persons
Citation source
In: Intertax. - The Hague. - Vol. 32 (2004),
http://library.link/vocab/creatorName
Cadosch, R.M
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • Agreement on the Free Movement of Persons
  • employment income
  • non-discrimination
  • non-resident
Label
Switzerland : taxation of employment income - compliance of Swiss tax law with the EC-Swiss Sectoral Agreement on the Free Movement of Persons
Instantiates
Publication
Label
Switzerland : taxation of employment income - compliance of Swiss tax law with the EC-Swiss Sectoral Agreement on the Free Movement of Persons
Publication

Library Locations

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