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Book Synopsis Switzerland in International Tax Law (Third Revised Edition) by :
Download or read book Switzerland in International Tax Law (Third Revised Edition) written by . This book was released on . Available in PDF, EPUB and Kindle. Book excerpt:
Author : Xavier Oberson
Release : 2011
Genre : Double taxation
Kind : eBook
Book Rating : 987/5 ( reviews)
Book Synopsis Switzerland in International Tax Law by : Xavier Oberson
Download or read book Switzerland in International Tax Law written by Xavier Oberson. This book was released on 2011. Available in PDF, EPUB and Kindle. Book excerpt: "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 : Reuven S Avi-Yonah
Release : 2024-11-28
Genre : Business & Economics
Kind : eBook
Book Rating : 563/5 ( reviews)
Book Synopsis Advanced Introduction to International Tax Law by : Reuven S Avi-Yonah
Download or read book Advanced Introduction to International Tax Law written by Reuven S Avi-Yonah. This book was released on 2024-11-28. Available in PDF, EPUB and Kindle. Book excerpt: This thoroughly revised third edition of the Advanced Introduction to International Tax Law provides an incisive overview of the key issues surrounding taxation and international law. Reuven S. Avi-Yonah explores the nuances of varying taxation systems using relevant and current case studies.
Author : Xavier Oberson
Release : 2023-03-02
Genre : Law
Kind : eBook
Book Rating : 915/5 ( reviews)
Book Synopsis International Exchange of Information in Tax Matters by : Xavier Oberson
Download or read book International Exchange of Information in Tax Matters written by Xavier Oberson. This book was released on 2023-03-02. Available in PDF, EPUB and Kindle. Book excerpt: In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.
Author : Carol Gregor Luethi
Release : 2017-09-19
Genre :
Kind : eBook
Book Rating : 096/5 ( reviews)
Book Synopsis Lump-Sum Taxation in Switzerland by : Carol Gregor Luethi
Download or read book Lump-Sum Taxation in Switzerland written by Carol Gregor Luethi. This book was released on 2017-09-19. Available in PDF, EPUB and Kindle. Book excerpt: International Edition (Distribution in USA, Canada, Great Britain, Australia) Both the Federal Act on Direct Federal Taxation (DBG) as well as the Federal Act on the Harmonisation of Income Taxes of the Cantons and Communities (StHG) allow non-working foreign citizens with Swiss residency to benefit from a special kind of income and wealth taxation. This historically anchored regulation has attracted wealthy foreign citizens to take up residency in Switzerland and will likely continue to do so. For the first time in over 150 years of lump-sum taxation history this book gives a systematical and comprehensive overview on the revised regulations and includes several side effects of taxation. *** As lector, the manner of concentration to the topic, the comprehensive processing of the literature, as well as with the changing legal bases in the federal state, and in the cantons, appears to me as impressive. Indeed, this extremely successful master thesis is qualified for an award ceremony. It is because of this that Mr. Luethi received, from my side, the predicate summa cum laude. (Prof. Dr. Bernhard Zwahlen, President of the advisory board of the Swiss Institute of Taxation, Zurich) *** Carol Gregor Luethi has very extensively investigated lump-sum taxation. Beneath the historical and current developments he was not afraid to investigate the practice in the cantons, what is very meritorious as there partly exist large differencies. Also, for this topic, existing literature and judicature is seamlessly integrated into his analysis. So far, only one scientifical work that dealed in a related depth with lump-sum taxation in Switzerland, existed, which is namely the one of Prof. Marco Bernasconi from 1983. Already with the introduction of the StHG but with the thigthening of lump-sum taxation more than ever this existing work is outdated. Carol Gregor Luethis scientific work is closing this gap. His substantiated investigation even goes beyond existing work, with side glance
