Impact on Swiss tax law of the non-discrimination requirement in the EC-Swiss bilateral agreements

Journal
Hinny, P.
European Union; Switzerland
European Taxation 2001 (Volume 41), No. 11
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author discusses the implications for Swiss tax law of the non-discrimination clause in the Agreement on the Free Movement of Persons between the EU member states and Switzerland.