Droit fiscal suisse / Xavier Oberson.

Bale : Helbing & Lichtenh, 1998.

xxxix, 499 pages.

Théorie et pratique du droit.

Swiss tax law. Textbook covering theory and practice of Swiss tax law. Deals in particular with general tax principles, individual and corporate income taxes, net wealth and net worth taxes, real estate profit taxes, withholding taxes, transfer taxes (federal stamp duties), VAT, inheritance and gift taxes. Further, there are two chapters on intercantonal tax law and procedural law (including tax penalties).

Includes bibliographical references (pages XXXV-XXXIX).

KKW3525 .O2 1998

French

3719016900
9783719016906