Switzerland in international tax law / Xavier Oberson, Howard R. Hull.

Amsterdam : IBFD Publications, 1996.

270 pages ; 24 cm

An introduction to Swiss international tax law, its characteristics and guiding principles. Particular attention is paid to the special tax relief granted to Swiss resident individuals and corporations, as well as to the complex rules for the avoidance of treaty abuse. The authors also discuss the Swiss case law developed for the avoidance of intercantonal double taxation, the tax credit and the Swiss approaches both to transfer pricing and the implementation of mutual agreement procedures.

Includes bibliographical references (pages 269-270).

KKW3588 .O24 1996

English

9070125900
9789070125905