WHAT'S GOING ON IN...: SWITZERLAND: NEW MEASURES TO COUNTERACT TREATY ABUSE

Journal
Author
Baumann, S.
Country
Switzerland
Published Date
Issue
European Taxation 1999 (Volume 39), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This note describes new measures to curb treaty abuse. The author questions whether Switzerland requires unilateral measures against treaty abuse at all.