The Application of Double Tax Conventions to Trusts and Collective Investment Schemes in Switzerland

Roland A. Pfister (Autor)

Buch | Softcover

XXVII, 471 Seiten

2020
Helbing & Lichtenhahn (Verlag)
9783719041588 (ISBN)

Artikel merken

The main purpose of this study is to analyze de lege lata the tax treatment applicable to CISs and trusts in both Swiss domestic and international tax law under the provisions of the DTCs currently in place in Switzerland, as well as the OECD’s standards. The topic is analyzed from a critical angle and its conclusions include recommendations and a de lege ferenda evaluation aimed at ensuring CISs’ and trusts’ access to DTC benefits.

•Important and up-to-date analysis for trusts and collective investments schemes
•In-depth study of Swiss and international tax law
•Pragmatic, critical and solution-oriented approach

Erscheinungsdatum	16.09.2018
Reihe/Serie	Monographies et thèses
Sprache	englisch
Maße	155 x 225 mm
Gewicht	873 g
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
Schlagworte	Doppelbesteuerungsabkommen • Internationales Steuerrecht • Trusts
ISBN-13	9783719041588 / 9783719041588
Zustand	Neuware