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The Resource Switzerland in international tax law

Switzerland in international tax law

Label
Switzerland in international tax law
Title
Switzerland in international tax law
Creator
Subject
Language
eng
Summary
This book takes an in-depth look at recent developments involving Switzerland's traditional role in international taxation. Switzerland has recently witnessed an unprecedented amount of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are developed extensively in this fourth revised edition. As Switzerland has steadily aligned itself with the principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have been modified significantly. Indeed, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations. The several chapters successively consider Swiss domestic law, Swiss treaty law, international allocation of taxable income, double taxation relief, anti-abuse provisions, transfer pricing, non-discrimination, mutual agreement procedure, international exchange of information and assistance in tax matters, and Swiss-EU bilateral agreements
http://bibfra.me/vocab/lite/collectionName
Switzerland in international tax law
http://library.link/vocab/creatorName
  • Oberson, X
  • Hull, H.R
Geographic coverage
Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • international tax law
  • tax treaty
  • allocation of income
  • double taxation relief
  • anti-avoidance
  • transfer pricing
  • non-discrimination
  • MAP
  • exchange of information
Label
Switzerland in international tax law
Instantiates
Publication
Edition
4th rev. ed.
Extent
XXIV, 432 p.
Isbn
9789087220983
Label
Switzerland in international tax law
Publication
Edition
4th rev. ed.
Extent
XXIV, 432 p.
Isbn
9789087220983

Library Locations

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      3.148008 101.712199
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