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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 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
Instantiates
Publication
Edition
3rd rev. ed.
Extent
XXII, 399 p.
Isbn
9789076078960
Label
Switzerland in international tax law
Publication
Edition
3rd rev. ed.
Extent
XXII, 399 p.
Isbn
9789076078960

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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