WHAT'S GOING ON IN...: SWITZERLAND: NEW MEASURES TO COUNTERACT TREATY ABUSE

Journal
Baumann, S.
Switzerland
European Taxation 1999 (Volume 39), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This note describes new measures to curb treaty abuse. The author questions whether Switzerland requires unilateral measures against treaty abuse at all.