Switzerland in International Tax Law

Download or read book Switzerland in International Tax Law written by Xavier Oberson and published by . This book was released on 1996 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.