Recent developments in the use of Swiss finance branches

Journal
Author
Palacios, J.; Cueva González-Cotera, Á. de la
Country
Spain; Switzerland
Published Date
Issue
European Taxation 2006 (Volume 46), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This note considers the effect of recent Spanish developments on Swiss finance branch structures, taking into account the position of the Spanish tax authorities and the EU-Switzerland agreement on the application of various EU Directives