Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung
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The work Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung 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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Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung
Resource Information
The work Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung 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.
- Label
- Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung
- Language
- eng
- Summary
- This article first explains the scope of the non-discrimination principle. Secondly, the authors analyse a decision of the Swiss Supreme Court in which it was held that the lump-sum deductions granted to frontier workers are discriminatory, and the proposed amendments to the wage withholding tax which result from that decision. The last part describes the influence of ECJ case law on the topic and the frontier worker regulations with neighbouring countries
- Citation source
- In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 83 (2015),
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
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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/OC15EYXLnZc/" 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/OC15EYXLnZc/">Die Besteuerung der "Quasi-Ansässigen" in der Schweiz : kritische Würdigung</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>
