Switzerland's international position in the post-IRS Notice 98-35 tax hybrid world

Journal
Author
Baumann, S.
Country
Switzerland; United States
Published Date
Issue
European Taxation 2000 (Volume 40), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article describes some of the international tax issues related to the use of hybrid structures by US multinationals involving Switzerland