Switzerland in International Tax Law (Fourth Edition)

Essential reading for all those wishing to acquire a working knowledge of Swiss tax issues in international cross-border investment.

Why this book?

Switzerland has recently witnessed an unprecedented amount of tax treaty negotiations. Although this is a direct result of Switzerland’s revised position regarding exchange of information, a number of Contracting States have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are developed extensively in this fourth revised edition.

As Switzerland has steadily aligned itself with the principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have been modified significantly. Indeed, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations.

Switzerland in International Tax Law is designed for practitioners wishing to acquire a working knowledge of the Swiss tax issues involved in international cross-border investment. Whether Switzerland is the source or the destination of income, both domestic and international laws are explained in detail. Due to Switzerland’s traditional role in international taxation, particular attention has been paid to the special tax relief granted to Swiss resident individuals and corporations as well as the complex rules for the avoidance of treaty abuse.

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Sample excerpt, including table of contents

Previous edition(s)

The online version of the third edition (published 2006) of this book is available. If you would like to purchase this edition, please contact Customer Support.

Author(s)

Xavier Oberson is Professor of Swiss and International Tax Law at the University of Geneva. He is a partner in the Swiss law firm Oberson Avocats and served as a Judge at the Federal Court of Appeal for Taxation from 1994 to 2009. After being admitted to the Geneva Bar, he obtained a Doctorate of Law from Geneva University and an LLM from Harvard Law School where he also completed the International Tax Program.

Howard R. Hull is an International Partner with Ernst & Young and a member of Ernst & Young's EMEIA Tax Center. After obtaining a Masters in law from the University of Geneva, he qualified as a Certified Swiss Tax Consultant (expert fiscal diplômé). He is a prolific author of articles on international taxation and speaks regularly on matters of international tax law. He is based in Geneva and London.