Tax evasion : French tax authorities must submit proof that company is subject to low tax in Switzerland

Resource Information

The work Tax evasion : French tax authorities must submit proof that company is subject to low tax in Switzerland 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

Tax evasion : French tax authorities must submit proof that company is subject to low tax in Switzerland

Creator

• Waardenburg, D.A. van

Subject

• tax evasion
• case law
• tax treaty

Summary

Decision of the Supreme Administrative Court (Conseil d'Etat) no. 53.002 of 21 March 1986. In this case a French company paid a Swiss company for services rendered. With reference to Art. 13 of the France-Switserland income tax treaty

Citation source

In: European taxation. - Amsterdam. - Vol. 27 (1987),

Language note

English