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Author: Xavier Oberson Publisher: IBFD ISBN: 9087220987 Category : Double taxation Languages : en Pages : 457
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).
Author: Xavier Oberson Publisher: IBFD ISBN: 9087220987 Category : Double taxation Languages : en Pages : 457
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).
Author: United States. Congress. Senate. Committee on Foreign Relations Publisher: ISBN: Category : Convention Between the United States of America and Switzerland for the Avoidance of Double Taxation with Respect to Taxes on Income Languages : en Pages : 94
Author: Xavier Oberson
Author: Xavier Oberson
Author: Switzerland
Author: Mitchell Benedict Carroll
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Author: United States. Internal Revenue Service
Author: U.S. Internal Revenue Service
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Author: United States. Congress. Senate. Committee on Foreign Relations
Author: United States. Internal Revenue Service