Switzerland in international tax law /

Switzerland in international tax law /

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Bibliographic Details
Author / Creator:	Oberson, Xavier, author.
Edition:	Fourth edition.
Imprint:	Amsterdam : IBFD, [2011] ©2011
Description:	xxiv, 432 pages : illustrations ; 24 cm
Language:	English French
Subject:	Income tax -- Switzerland -- Foreign income. Double taxation -- Switzerland. International business enterprises -- Taxation -- Law and legislation -- Switzerland. Double taxation. Income tax -- Foreign income. International business enterprises -- Taxation -- Law and legislation. Switzerland.
Format:	Print Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/9108251

Hidden Bibliographic Details
Other authors / contributors:	Hull, Howard R., author. International Bureau of Fiscal Documentation.
ISBN:	9789087220983 9087220987
Notes:	Previous edition: 2006. "ISSN 1570-7164"--Title page verso. Includes bibliographical references (pages 429-432). Text of some appendices in French.
Summary:	"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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Call Number:	XXKKW3588.O24 2011
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