The Resource Tax evasion : French tax authorities must submit proof that company is subject to low tax in Switzerland

Tax evasion : French tax authorities must submit proof that company is subject to low tax in Switzerland

Label
Tax evasion : French tax authorities must submit proof that company is subject to low tax in Switzerland
Title
Tax evasion : French tax authorities must submit proof that company is subject to low tax in Switzerland
Creator
Subject
Summary
Decision of the Supreme Administrative Court (Conseil d'Etat) no. 53.002 of 21 March 1986. In this case a French company paid a Swiss company for services rendered. With reference to Art. 13 of the France-Switserland income tax treaty
Citation source
In: European taxation. - Amsterdam. - Vol. 27 (1987),
http://library.link/vocab/creatorName
Waardenburg, D.A. van
Language note
English
http://library.link/vocab/subjectName
  • tax evasion
  • case law
  • tax treaty
Label
Tax evasion : French tax authorities must submit proof that company is subject to low tax in Switzerland
Instantiates
Publication
Label
Tax evasion : French tax authorities must submit proof that company is subject to low tax in Switzerland
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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