La Riforma III dell'imposizione delle imprese
Resource Information
The work La Riforma III dell'imposizione delle imprese 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, Books.
The Resource
La Riforma III dell'imposizione delle imprese
Resource Information
The work La Riforma III dell'imposizione delle imprese 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, Books.
- Label
- La Riforma III dell'imposizione delle imprese
- Language
- eng
- Summary
- This book concerns the project of reform of the Swiss corporate tax system, which was issued on 7 May 2013 by an ad hoc commission appointed by the Economic and Finance Department of the Swiss Federal Council. The book analyses both the contents of the project and its background, focusing on the uneasy relation between Switzerland and the European Union (in particular after the decision taken by the European Commission in 2007, according to which certain favourable tax schemes available under Swiss Cantonal Tax Laws constitute forbidden State aids as per article 23 of the 1972 Free Trade Agreement between Switzerland and the EEC), and the possible impact on the reform of the OECD's recent work on BEPS (base erosion and profit shifting). The information is up to date as at 5 October 2013
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
-
- Italian
- English
- Literary form
- non fiction
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Context of La Riforma III dell'imposizione delle impreseWork of
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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/JNWHj9UtmmQ/" 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/JNWHj9UtmmQ/">La Riforma III dell'imposizione delle imprese</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>
