The Resource The tax treatment of severance payments made in a cross-border context : a Swiss perspective

The tax treatment of severance payments made in a cross-border context : a Swiss perspective

Label
The tax treatment of severance payments made in a cross-border context : a Swiss perspective
Title
The tax treatment of severance payments made in a cross-border context : a Swiss perspective
Creator
Subject
Language
eng
Summary
The tax treaty treatment of severance payments in relation to private employment in a cross-border context is described in this article. Qualification and allocation issues are examined, including the inherent risks of double taxation or double non-taxation in relation to such issues. Subsequently, the author highlights new developments brought about in the OECD Model (2014) and related Commentary on this topic and assesses the strengths and shortcomings of these developments. Finally, Switzerland is used as an example
Citation source
In: European taxation. - Amsterdam. - Vol. 56 (2016),
http://library.link/vocab/creatorName
Ledure, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • severance payment
  • allocation of taxing rights
  • qualification conflict
  • tax treaty
  • case law
Label
The tax treatment of severance payments made in a cross-border context : a Swiss perspective
Instantiates
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Label
The tax treatment of severance payments made in a cross-border context : a Swiss perspective
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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