The Resource Switzerland in international tax law
Switzerland in international tax law
Resource Information
The item Switzerland in international tax law 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 2 library branches.
Resource Information
The item Switzerland in international tax law 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 2 library branches.
- Summary
- This book introduces the main characteristics of Swiss international tax law. Whether Switzerland is the source or the destination of income, both domestic and international laws are explained in detail. Due to Switzerland's traditional role in international tax planning, particular attention is paid to the special tax relief granted to Swiss resident individuals and corporations as well as the complex rules for the avoidance of treaty abuse. The chapters successively deal with Swiss domestic law, Swiss treaty law, international allocation of taxable income, double taxation relief, anti-abuse provisions, transfer pricing, mutual agreement procedures, exchange of information, and Swiss-EU bilateral agreements
- Language
- eng
- Label
- Switzerland in international tax law
- Title
- Switzerland in international tax law
- Language
- eng
- Summary
- This book introduces the main characteristics of Swiss international tax law. Whether Switzerland is the source or the destination of income, both domestic and international laws are explained in detail. Due to Switzerland's traditional role in international tax planning, particular attention is paid to the special tax relief granted to Swiss resident individuals and corporations as well as the complex rules for the avoidance of treaty abuse. The chapters successively deal with Swiss domestic law, Swiss treaty law, international allocation of taxable income, double taxation relief, anti-abuse provisions, transfer pricing, mutual agreement procedures, exchange of information, 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
-
- 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
- Edition
- 3rd rev. ed.
- Extent
- XXII, 399 p.
- Isbn
- 9789076078960
- Label
- Switzerland in international tax law
- Edition
- 3rd rev. ed.
- Extent
- XXII, 399 p.
- Isbn
- 9789076078960
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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-in-international-tax-law/xClC2Cvex88/" 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-in-international-tax-law/xClC2Cvex88/">Switzerland in international tax law</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>
