The Resource Trends and developments in Swiss anti-treaty shopping legislation and treaty shoppng case law
Trends and developments in Swiss anti-treaty shopping legislation and treaty shoppng case law
Resource Information
The item Trends and developments in Swiss anti-treaty shopping legislation and treaty shoppng case 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 1 library branch.
Resource Information
The item Trends and developments in Swiss anti-treaty shopping legislation and treaty shoppng case 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 1 library branch.
- Summary
- The author highlights the trends and developments in Swiss anti-treaty shopping legislation and treaty shopping case law. He exposes the standard cases of improper use of tax treaties from a Swiss withholding tax perspective. He further analyses the relationship between unilateral anti-avoidance measures and treaty law and explores the scope and limits of the unilateral judicial tax avoidance and abuse of rights doctrines. He then analyses the recent case law of the Federal Tribunal and the Federal Administrative Court
- Language
- eng
- Label
- Trends and developments in Swiss anti-treaty shopping legislation and treaty shoppng case law
- Title
- Trends and developments in Swiss anti-treaty shopping legislation and treaty shoppng case law
- Language
- eng
- Summary
- The author highlights the trends and developments in Swiss anti-treaty shopping legislation and treaty shopping case law. He exposes the standard cases of improper use of tax treaties from a Swiss withholding tax perspective. He further analyses the relationship between unilateral anti-avoidance measures and treaty law and explores the scope and limits of the unilateral judicial tax avoidance and abuse of rights doctrines. He then analyses the recent case law of the Federal Tribunal and the Federal Administrative Court
- Citation source
- In: European taxation. - Amsterdam. - Vol. 51 (2011),
- http://library.link/vocab/creatorName
- Jung, M.R
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- anti-avoidance
- treaty shopping
- abuse of rights
- withholding tax
- case law
- Label
- Trends and developments in Swiss anti-treaty shopping legislation and treaty shoppng case law
- Label
- Trends and developments in Swiss anti-treaty shopping legislation and treaty shoppng case law
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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/Trends-and-developments-in-Swiss-anti-treaty/yqm15L-57sk/" 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/Trends-and-developments-in-Swiss-anti-treaty/yqm15L-57sk/">Trends and developments in Swiss anti-treaty shopping legislation and treaty shoppng case 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>
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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/Trends-and-developments-in-Swiss-anti-treaty/yqm15L-57sk/" 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/Trends-and-developments-in-Swiss-anti-treaty/yqm15L-57sk/">Trends and developments in Swiss anti-treaty shopping legislation and treaty shoppng case 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>
