Inconsistencies in the tax treatment of financial instruments under the EU Directive and the Switzerland-EU agreement on taxation of savings

Journal
Greco, E.F.; Jaeggi, P.
European Union; Switzerland
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2006 (Volume 8), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article points out certain inconsistencies in the application of the saving directive in the context of financial instruments and discusses the Swiss implementation of the agreement.