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
Resource Information
The item Switzerland : taxation of employment income - compliance of Swiss tax law with the EC-Swiss Sectoral Agreement on the Free Movement of Persons 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 Switzerland : taxation of employment income - compliance of Swiss tax law with the EC-Swiss Sectoral Agreement on the Free Movement of Persons 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
- 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
- Language
- eng
- 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
- 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
- Label
- Switzerland : taxation of employment income - compliance of Swiss tax law with the EC-Swiss Sectoral Agreement on the Free Movement of Persons
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<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/Switzerland--taxation-of-employment-income--/nTA7hcNRm7w/" 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/Switzerland--taxation-of-employment-income--/nTA7hcNRm7w/">Switzerland : taxation of employment income - compliance of Swiss tax law with the EC-Swiss Sectoral Agreement on the Free Movement of Persons</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>
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<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/Switzerland--taxation-of-employment-income--/nTA7hcNRm7w/" 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/Switzerland--taxation-of-employment-income--/nTA7hcNRm7w/">Switzerland : taxation of employment income - compliance of Swiss tax law with the EC-Swiss Sectoral Agreement on the Free Movement of Persons</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>
