Swiss Supreme Court Confirms Form-over-Substance Approach in Stamp Duty Matters Journal Author Reinarz, P. Country Switzerland Published Date 13 July 2017 Issue Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 4 DOI https://doi.org/10.59403/2qtfcq Document Go to Tax Research Platform FormatPDF EUR 45 | USD 50 (VAT excl.) Add to cart