Tax harmonization

Journal
Author
Amonn, T.
Country
European Union; Switzerland
Published Date
Issue
European Taxation 2001 (Volume 41), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In an overview of the implementation of the tax harmonization law, the author points out differences and similarities between Swiss tax harmonization and harmonization in the European Union.