Withholding Taxation and Relief for Foreign Withholding Taxes: Survey of the Swiss Rules regarding Source Taxation of Outbound and Inbound Payments

  • Author: Hess Eric
  • Category: Abhandlung
  • Citation: Hess Eric, Withholding Taxation and Relief for Foreign Withholding Taxes: Survey of the Swiss Rules regarding Source Taxation of Outbound and Inbound Payments, ASA 65 (1996)