The Switzerland-EC agreement on the free movement of persons : measures equivalent to those in the EC Treaty - a Swiss income tax perspective

This article first outlines the background of Switzerland's relations with the European Community. The relevant Swiss international tax law is then discussed. The article continues with an analysis of the interpretation and application of the EU/Switzerland Agreement of 21 June 1999 on the Free Movement of Persons. Finally, the effect on Swiss income tax law is considered.