Switzerland - Trends and Developments in Swiss Anti-Treaty Shopping Legislation and Treaty Shopping Case Law
- M.R. Jung
- European Taxation, 2011 (Volume 51), No 6
- 20 April 2011
The author highlights the trends and developments in Swiss anti-treaty shopping legislation and treaty shopping case law. He exposes the standard cases of improper use of tax treaties from a Swiss withholding tax perspective. He further analyses the relationship between unilateral anti-avoidance measures and treaty law and explores the scope and limits of the unilateral judicial tax avoidance and abuse of rights doctrines. He then analyses the recent case law of the Federal Tribunal and the Federal Administrative Court.