Switzerland - The Swiss Tax Ruling Procedure: Conceptual Background and Concrete Application
- T. Obrist; P. Hongler
- European Taxation, 2012 (Volume 52), No 9
- 2 August 2012
Over the course of two articles, the authors examine the Swiss ruling procedure. The first article examines the conceptual background of the procedure from a domestic law perspective. The second article analyses whether or not a ruling, or information provided in the course of a ruling, confirmed by a Swiss tax administration, can be the object of an exchange of information request. The second article will be published in the October 2012 issue of European Taxation.