ASA - 65 | 2-3

kinderrechte

65 | 2-3

- Mitteilungen zu Doppelbesteuerungsabkommen
- Steinmann Thomas, Tax Aspects of Venture Capital: A Comparative Approach
- Ryser Walter, Trusts and double taxation treaties concluded by Switzerland
- Rivier Jean-Marc, Le fédéralisme fiscal en Suisse et dans l'union européenne
- Literature
- Reich Markus / Boss Walter H., The Mutual Agreement Procedure under the Swiss Double Taxation Treaties
- Oechslin-Saupper Eveline, Cross border reorganization of corporations
- Oberson Xavier, Influence of European Community Taxation Rules on the Swiss Tax System
- Tax arbitration in transfer pricing matters
- Metzger Dieter, «Pacta sunt servanda» - a level playing field for international fiscal law
- Digeronimo Angelo, Le rapport de l'OCDE sur l'Attribution de revenus aux établissement stables
- Lüthi Daniel, Die Abkommenspolitik im internationalen Steuerrecht der Schweiz
- Hess Eric, Withholding Taxation and Relief for Foreign Withholding Taxes: Survey of the Swiss Rules regarding Source Taxation of Outbound and Inbound Payments
- Grüninger Harold / Keller Andreas H., Exchange of information in fiscal matters
- The Taxation of Holding Companies in the EU and Switzerland
- Taxation of Swiss-Based Investment Funds and Certificate Holders
- Alocución de bienvenida del Señor Ministro Kaspar Villiger
- Allocution de bienvenue de Monsieur le Conseiller fédéral Kaspar Villiger
- Message of greeting from Federal Councillor Kaspar Villiger
- Grussbotschaft von Herrn Bundesrat Kaspar Villiger

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