The tax treatment of severance payments made in a cross-border context : a Swiss perspective
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The work The tax treatment of severance payments made in a cross-border context : a Swiss perspective represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The tax treatment of severance payments made in a cross-border context : a Swiss perspective
Resource Information
The work The tax treatment of severance payments made in a cross-border context : a Swiss perspective represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- The tax treatment of severance payments made in a cross-border context : a Swiss perspective
- 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),
- Geographic coverage
- International
- Language note
- English
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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/resource/Gwai1QJto9c/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/Gwai1QJto9c/">The tax treatment of severance payments made in a cross-border context : a Swiss perspective</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>
