Download or read book Introduction Au Droit Fiscal International de la Suisse written by and published by . This book was released on 1980 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Introduction au droit fiscal international de la Suisse written by Walter Ryser and published by . This book was released on 1980 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Droit fiscal international written by Daniel de Vries Reilingh and published by . This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Introduction au droit fiscal suisse written by Thierry Obrist and published by . This book was released on 2018 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Droit fiscal international de la Suisse written by Peter Locher and published by . This book was released on 2005 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: Das Vorwort enth. eine Kurzbiographie Rysers.

Download or read book Pr cis de droit fiscal international written by Xavier Oberson and published by Stämpfli Verlag. This book was released on 2022-02-03 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt: La cinquième édition du Précis de droit fiscal international tient compte de l'ampleur des réformes intervenues ces dernières années, notamment depuis 2014. Cette période a vu le développement sans précédent de normes visant à lutter contre la double non-imposition, la concurrence fiscale dommageable, la planification fiscale agressive et l'utilisation d'instruments hybrides dans le cadre du programme BEPS qui a démarré en 2013 (programme ayant engendré de nombreuses modifications du droit fiscal international et du droit interne). Un instrument spécifique – l'instrument multilatéral – a par ailleurs été ratifié par plusieurs États, dont la Suisse, afin de permettre la mise en œuvre des règles du programme BEPS, qui modifient les conventions de double imposition, et a élargi le domaine de l'arbitrage international. En outre, l'assistance internationale en matière fiscale, depuis le fameux « big bang » de 2009, s'est étendue à l'échange automatique de renseignements financiers, à l'échange spontané sur les rulings fiscaux et à la remise de déclaration pays par pays. Enfin, la taxation des entreprises numériques a continué de faire l'objet de discussions et a débouché sur de nouvelles propositions en matière d'imposition des entreprises multinationales dans le cadre de ce que l'on appelle les piliers 1 et 2 de l'OCDE. Ce précis analyse tous ces développements et reproduit la structure classique de l'ouvrage en six parties, à savoir : (i) généralités ; (ii) règles unilatérales du droit fiscal international de la Suisse ; (iii) CDI conclues par la Suisse en matière d'impôts sur le revenu et la fortune ; (iv) les CDI en matière d'impôts sur les successions ; (v) aspects de procédure (y compris l'échange de renseignements) et (vi) les accords bilatéraux entre l'Union européenne et la Suisse. Une septième partie consacrée à la taxation des entreprises numériques et aux deux piliers de l'OCDE a été ajoutée.

Download or read book Droit Fiscal Suisse Et International written by and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Intdoduction au droit fiscal international de la Suisse written by Walter Ryser and published by . This book was released on 1980 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Droit fiscal international de la Suisse written by and published by . This book was released on 1968 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Droit fiscal Suisse Le droit fiscal international written by and published by . This book was released on 1983 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Le droit fiscal intercantonal et le droit fiscal international de la Suisse written by Daniel de Vries Reilingh and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Le droit fiscal intercantonal et le droit fiscal international de la Suisse written by Daniel De Vries Reilingh-Flückiger and published by . This book was released on 2010 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Droit fiscal suisse et international written by Jean-Frédéric Maraia and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

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).

Download or read book Enclyclopedia of Public International Law written by Ezio Biglieri and published by Elsevier. This book was released on 2014-06-28 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital Communications

Download or read book Klaus Vogel on Double Taxation Conventions written by Ekkehart Reimert and published by Kluwer Law International B.V.. This book was released on 2022-01-18 with total page 3112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This article-by-article commentary has been completely revised and updated to give you a full and current account of double tax conventions (DTCs). DTCs form the backbone of international taxation, but they raise many interpretational questions. This market leading work will provide you with the answers. Based on the OECD/G20 Multilateral Instrument, the OECD MC and Commentary published in 2017 and the most recent amendments to the UN MC, the book also includes relevant case law and scholarly literature upto and including 2020. Previous editions of the Vogel have been routinely relied on by courts around the world including Australia, Canada, Germany, India, South Africa, the Netherlands and United Kingdom. What’s new in this edition? There have been many important developments in this area since the last edition in 2015. The authors discuss these developments and the effect they will have upon practitioners working in this area. They also provide a wealth of new and revised case law, along with the DTCs of emerging countries. You’ll find: Reports about major features in the DTC practice of many leading jurisdictions, such as: the DTC practice of Austria, Canada, France, Germany, India, the Netherlands, Switzerland, the UK and the US Sections on divergent country practice covering their national models and networks of bilateral DTCs Thorough analysis of the OECD and UN model, as well as the implementation of these models in practice Amendments of bilateral DTCs, textual or in substance, on the basis of the 2017 Anti-BEPS Multilateral Instrument Coverage of a full range of the latest tax treaties around the world, including important treaties between OECD and BRICS countries This new Fifth Edition of Klaus Vogel on Double Taxation Conventions continues to reflect the unchallenged role of the OECD. The OECD MC, accompanied by the official Commentary, guidelines, reports and other recommendations, has sustained its position as the most important legal instrument in the area of DTCs. On occasion, the UN MC and Commentary diverge from the OECD texts. When this happens, the authors deal with the specifics of the UN MC in separate annotations and analyses, explaining and making sure you understand the differences. How this will help you: All the information you need to confidently advise on issues such as the taxation of income, taxation of capital and the elimination of double taxation Know that your advice to clients is based on the most up-to-date and respected information available, from an outstanding team of editors and authors The editors, Professors Ekkehart Reimer and Alexander Rust, have worked with the late Professor Vogel as well as an international team of top experts to completely update and enhance the content. The writing team comprises: Editors: Prof. Dr Ekkehart Reimer, Heidelberg University and Prof. Dr Alexander Rust, WU Vienna. Authors: Johannes Becker, Federal Ministry of Finance, Berlin; Alexander Blank, University of Erlangen-Nuremberg; Katharina Blank, Federal Ministry of Finance, Berlin; Michael Blank, University of Erlangen-Nuremberg, Prof. Dr Luc De Broe, Catholic University of Leuven; Laga; Prof. Dr Axel Cordewener, Catholic University of Leuven and Flick Gocke Schaumburg ; Prof. Dr Ana Paula Dourado, University of Lisbon; Daniela Endres-Reich, University of Erlangen-Nuremberg; Prof. Dr Werner Haslehner, University of Luxembourg; Prof. Dr Roland Ismer, University of Erlangen-Nuremberg; Prof. Dr Eric C. C. M. Kemmeren , Tilburg University; Prof. Dr Georg Kofler, WU Vienna; Sophia Piotrowski, University of Erlangen-Nuremberg; Prof. Dr Ekkehart Reimer, Heidelberg University; Prof. Dr Alexander Rust, WU Vienna; Annika Streicher, WU Vienna; Prof. Dr. Matthias Valta, Duesseldorf University; Jens Wittendorff, Ernst & Young, Copenhagen and University of Aarhus; Kamilla Zembala, Heidelberg University

Download or read book Business Law Guide to Switzerland written by Pestalozzi Gmuer & Heiz and published by . This book was released on 1991 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt: This guide gives a thorough overview of the Swiss business law and tax system. It will be of assistance to companies doing business in and with Switzerland and their legal, tax and financial advisers. The book covers: problems encountered by a non-Swiss business selling products into Switzerland, establishment of a branch or a corporation and the legal, regulatory, tax and financial aspects of such transactions, banking and finance, intellectual property, individual and corporate income taxation, tax system in general, estate and gift taxes, bank secrecy, stock exchange, labour law, social insurance and pension plans, environmental protection, and more related matters.