Switzerland in international tax law

Resource Information

The work Switzerland in international tax law 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

Switzerland in international tax law

Creator

• Oberson, X
• Hull, H.R

Subject

• international tax law
• anti-avoidance
• double taxation relief
• MAP
• tax treaty
• non-discrimination
• transfer pricing
• exchange of information
• allocation of income

Language

eng

Summary

This book takes an in-depth look at recent developments involving Switzerland's traditional role in international taxation. Switzerland has recently witnessed an unprecedented amount of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are developed extensively in this fourth revised edition. As Switzerland has steadily aligned itself with the principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have been modified significantly. Indeed, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations. The several chapters successively consider Swiss domestic law, Swiss treaty law, international allocation of taxable income, double taxation relief, anti-abuse provisions, transfer pricing, non-discrimination, mutual agreement procedure, international exchange of information and assistance in tax matters, and Swiss-EU bilateral agreements

Geographic coverage

Europe

Index

no index present

Language note

English

Literary form

non fiction