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

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
Creator
Subject
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
Instantiates
Publication
Label
Trends and developments in Swiss anti-treaty shopping legislation and treaty shoppng case law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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