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Switzerland in International Tax Law

Author: Xavier Oberson

Publisher: IBFD

Published: 2011

Total Pages: 457

ISBN-13: 9087220987

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"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).

Book Synopsis Switzerland in International Tax Law by : Xavier Oberson

Download or read book Switzerland in International Tax Law written by Xavier Oberson and published by IBFD. This book was released on 2011 with total page 457 pages. 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).

The Principle of Equality in Diverse States

Author: Eva Maria Belser

Publisher: BRILL

Published: 2021-05-25

Total Pages: 460

ISBN-13: 9004394613

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This book examines different approaches by which states characterised by federal or decentralized arrangements reconcile equality and autonomy. In case studies from four continents, leading experts analyse the challenges of ensuring institutional, social and economic equality whilst respecting the competences of regions and the rights of groups.

Book Synopsis The Principle of Equality in Diverse States by : Eva Maria Belser

Download or read book The Principle of Equality in Diverse States written by Eva Maria Belser and published by BRILL. This book was released on 2021-05-25 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines different approaches by which states characterised by federal or decentralized arrangements reconcile equality and autonomy. In case studies from four continents, leading experts analyse the challenges of ensuring institutional, social and economic equality whilst respecting the competences of regions and the rights of groups.

Switzerland Business & Investment Handbook

Author: Christian H. Kalin

Publisher: John Wiley & Sons

Published: 2006

Total Pages: 774

ISBN-13:

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The Switzerland Business & Investment Handbook covers all key aspects of conducting business, investing and living in Switzerland. It is a unique reference manual featuring over thirty separate chapters, each of them concise and to the point, providing the information that really matters. Besides an introduction to Switzerland's historical, political, social and economic framework, the book covers the Swiss legal system, company and contract law, intellectual property law, personal and corporate taxation, VAT, international tax aspects, real estate, residence, the social security and pension system, Swiss annuities and life insurance, corporate and private banking, and other important subjects. Overview tables, useful checklists, portraits of the Swiss cantons, a bibliography, a comprehensive facts and figures section, as well as a clearly organized address section, make the handbook user-friendly and practice-oriented. The book is aimed at: Company executives who wish to have a clear overview of the legal, tax and economic framework in Switzerland Investors and entrepreneurs interested in investing and doing business in Switzerland Tax and legal advisors, business consultants and fiduciaries English-speakers living, working or doing business in Switzerland

Book Synopsis Switzerland Business & Investment Handbook by : Christian H. Kalin

Download or read book Switzerland Business & Investment Handbook written by Christian H. Kalin and published by John Wiley & Sons. This book was released on 2006 with total page 774 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Switzerland Business & Investment Handbook covers all key aspects of conducting business, investing and living in Switzerland. It is a unique reference manual featuring over thirty separate chapters, each of them concise and to the point, providing the information that really matters. Besides an introduction to Switzerland's historical, political, social and economic framework, the book covers the Swiss legal system, company and contract law, intellectual property law, personal and corporate taxation, VAT, international tax aspects, real estate, residence, the social security and pension system, Swiss annuities and life insurance, corporate and private banking, and other important subjects. Overview tables, useful checklists, portraits of the Swiss cantons, a bibliography, a comprehensive facts and figures section, as well as a clearly organized address section, make the handbook user-friendly and practice-oriented. The book is aimed at: Company executives who wish to have a clear overview of the legal, tax and economic framework in Switzerland Investors and entrepreneurs interested in investing and doing business in Switzerland Tax and legal advisors, business consultants and fiduciaries English-speakers living, working or doing business in Switzerland

Lump-Sum Taxation in Switzerland

Author: Carol Gregor Luethi

Publisher:

Published: 2017-09-19

Total Pages: 288

ISBN-13: 9783744830096

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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

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 and published by . This book was released on 2017-09-19 with total page 288 pages. 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

Global Forum on Transparency and Exchange of Information for Tax Purposes: Liberia 2020 (Second Round) Peer Review Report on the Exchange of Information on Request

Author: OECD

Publisher: OECD Publishing

Published: 2020-04-06

Total Pages: 118

ISBN-13: 9264746234

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This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.

Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Liberia 2020 (Second Round) Peer Review Report on the Exchange of Information on Request by : OECD

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes: Liberia 2020 (Second Round) Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2020-04-06 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.

Swiss Public Administration

Author: Andreas Ladner

Publisher: Springer

Published: 2018-08-07

Total Pages: 397

ISBN-13: 3319923811

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Swiss citizens approve of their government and the way democracy is practiced; they trust the authorities and are satisfied with the range of services Swiss governments provide. This is quite unusual when compared to other countries. This open access book provides insight into the organization and the functioning of the Swiss state. It claims that, beyond politics, institutions and public administration, there are other factors which make a country successful. The authors argue that Switzerland is an interesting case, from a theoretical, scientific and a more practice-oriented perspective. While confronted with the same challenges as other countries, Switzerland offers different solutions, some of which work astonishingly well.

Book Synopsis Swiss Public Administration by : Andreas Ladner

Download or read book Swiss Public Administration written by Andreas Ladner and published by Springer. This book was released on 2018-08-07 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: Swiss citizens approve of their government and the way democracy is practiced; they trust the authorities and are satisfied with the range of services Swiss governments provide. This is quite unusual when compared to other countries. This open access book provides insight into the organization and the functioning of the Swiss state. It claims that, beyond politics, institutions and public administration, there are other factors which make a country successful. The authors argue that Switzerland is an interesting case, from a theoretical, scientific and a more practice-oriented perspective. While confronted with the same challenges as other countries, Switzerland offers different solutions, some of which work astonishingly well.

Taxation of Business in Switzerland

Author: Mitchell Benedict Carroll

Publisher:

Published: 1927

Total Pages: 48

ISBN-13:

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Book Synopsis Taxation of Business in Switzerland by : Mitchell Benedict Carroll

Download or read book Taxation of Business in Switzerland written by Mitchell Benedict Carroll and published by . This book was released on 1927 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation in Switzerland

Author: Harvard Law School. International Tax Program

Publisher:

Published: 1976

Total Pages: 1456

ISBN-13:

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Book Synopsis Taxation in Switzerland by : Harvard Law School. International Tax Program

Download or read book Taxation in Switzerland written by Harvard Law School. International Tax Program and published by . This book was released on 1976 with total page 1456 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Doing Business 2020

Author: World Bank

Publisher: World Bank Publications

Published: 2019-11-21

Total Pages: 241

ISBN-13: 1464814414

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Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

Book Synopsis Doing Business 2020 by : World Bank

Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

International Exchange of Information in Tax Matters

Author: Xavier Oberson

Publisher: Edward Elgar Publishing

Published:

Total Pages: 352

ISBN-13: 1786434733

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The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.

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 and published by Edward Elgar Publishing. This book was released on with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.