Switzerland in International Tax Law

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Author :
Publisher : IBFD
ISBN 13 : 9087220987
Total Pages : 457 pages
Book Rating : 4.0/5 (872 download)

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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).

Lump-Sum Taxation in Switzerland

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Author :
Publisher :
ISBN 13 : 9783744830096
Total Pages : 288 pages
Book Rating : 4.8/5 (3 download)

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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

Switzerland Tax Guide Volume 1 Strategic and Practical Information, Contacts

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Author :
Publisher : Lulu.com
ISBN 13 : 1433048248
Total Pages : 284 pages
Book Rating : 4.4/5 (33 download)

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Book Synopsis Switzerland Tax Guide Volume 1 Strategic and Practical Information, Contacts by : IBP USA

Download or read book Switzerland Tax Guide Volume 1 Strategic and Practical Information, Contacts written by IBP USA and published by Lulu.com. This book was released on with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Switzerland Business & Investment Handbook

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Author :
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 774 pages
Book Rating : 4.E/5 ( download)

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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

Taxation of Business in Switzerland

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Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (31 download)

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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:

Swiss Public Administration

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Publisher : Springer
ISBN 13 : 3319923811
Total Pages : 397 pages
Book Rating : 4.3/5 (199 download)

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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 in Switzerland

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Publisher :
ISBN 13 :
Total Pages : 1456 pages
Book Rating : 4.F/5 ( download)

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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

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Publisher : World Bank Publications
ISBN 13 : 1464814414
Total Pages : 241 pages
Book Rating : 4.4/5 (648 download)

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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.

Switzerland Income Tax Service: Federal taxation

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (681 download)

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Book Synopsis Switzerland Income Tax Service: Federal taxation by : Foreign Tax Law Association

Download or read book Switzerland Income Tax Service: Federal taxation written by Foreign Tax Law Association and published by . This book was released on 1955 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Differences in the Tax Structure Between the UK, Germany and Switzerland

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Author :
Publisher : GRIN Verlag
ISBN 13 : 3638903249
Total Pages : 45 pages
Book Rating : 4.6/5 (389 download)

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Book Synopsis Differences in the Tax Structure Between the UK, Germany and Switzerland by : Stefan Bode

Download or read book Differences in the Tax Structure Between the UK, Germany and Switzerland written by Stefan Bode and published by GRIN Verlag. This book was released on 2008-02 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 80 %, University of Glamorgan, 12 entries in the bibliography, language: English, abstract: This essay provides a short survey of the different tax structures prevailing in the UK, Germany and Switzerland. By doing so, the basic differences and the substantial similarities within and between these three covered countries are presented. This essay commences by outlining the tax history of Germany and Switzerland. Following, the third section is concerned with the different sources of tax revenue within each above-mentioned country. In the fourth section the focus is channelled to the trends within and between Germany and Switzerland. In this regard, the trends are identified, analysed and finally compared. After outlining the different trends the concentration shifts onto any similarities and differences between and within each country. This essay concludes by summing up the main findings of the different tax structures in the UK, Germany and Switzerland.

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264724788
Total Pages : 150 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition by : OECD

Download or read book Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

International Exchange of Information in Tax Matters

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1786434733
Total Pages : 352 pages
Book Rating : 4.7/5 (864 download)

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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.

Switzerland

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1484362179
Total Pages : 41 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Switzerland by : International Monetary Fund. European Dept.

Download or read book Switzerland written by International Monetary Fund. European Dept. and published by International Monetary Fund. This book was released on 2018-06-18 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Selected Issues paper analyzes key features of corporate taxation in Switzerland. The Swiss corporate tax system includes many aspects of a territorial regime; is highly attractive for multinational companies; and collects non-negligible revenues, but the status quo is not sustainable. The proposed reform would eliminate differences in the tax treatment of foreign and Swiss sourced income. Further, cantons are expected to lower their corporate income tax (CIT) rates, bringing the combined (municipal, cantonal, and federal) tax rate (averaged across cantons) to about 13.9 percent. Costs of lowering the CIT rates would be unequally distributed across cantons, and would be costlier for cantons with a large immobile CIT base.

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

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264746234
Total Pages : 118 pages
Book Rating : 4.2/5 (647 download)

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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.

The Federal, State and Local Tax System of Switzerland

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Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.:/5 (484 download)

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Book Synopsis The Federal, State and Local Tax System of Switzerland by : Switzerland. Eidgenössische Steuerverwaltung

Download or read book The Federal, State and Local Tax System of Switzerland written by Switzerland. Eidgenössische Steuerverwaltung and published by . This book was released on 1960 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Taxation of Petroleum and Minerals

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Publisher : Routledge
ISBN 13 : 1136966951
Total Pages : 471 pages
Book Rating : 4.1/5 (369 download)

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Book Synopsis The Taxation of Petroleum and Minerals by : Philip Daniel

Download or read book The Taxation of Petroleum and Minerals written by Philip Daniel and published by Routledge. This book was released on 2010-04-15 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: Oil, gas and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development: in few areas of economic life are the returns to good policy so large, or mistakes so costly.

Lump-Sum Taxation in Switzerland

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Publisher :
ISBN 13 : 9783744873147
Total Pages : 0 pages
Book Rating : 4.8/5 (731 download)

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Book Synopsis Lump-Sum Taxation in Switzerland by : Carol Gregor Lüthi

Download or read book Lump-Sum Taxation in Switzerland written by Carol Gregor Lüthi and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: