Switzerland in International Tax Law

Released on by Xavier Oberson
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  • Switzerland in International Tax Law Book Detail

  • Author : Xavier Oberson
  • Release Date : 2011
  • Publisher : IBFD
  • Genre : Double taxation
  • Pages : 457
  • ISBN 13 : 9087220987
  • File Size : 67,67 MB
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Switzerland in International Tax Law by Xavier Oberson PDF Summary

Book Description: "Switzerland has recently witnessed an unprecedented level 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 considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, 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"--Foreword (page vii).

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Switzerland in International Tax Law

Switzerland in International Tax Law

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"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regard

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Lump-Sum Taxation in Switzerland

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International Edition (Distribution in USA, Canada, Great Britain, Australia) Both the Federal Act on Direct Federal Taxation (DBG) as well as the Federal Act o