Switzerland in a Post-BEPS World

Robert J. Danon · Christopher M. Schelling

10 citations0/0 files storedBulletin for international taxation

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

The authors, in this contribution, consider the implications of the OECD Base Erosion and Profit Shifting project, on Swiss corporate tax policy. While they generally support the BEPS project, the authors believe that its implementation should also take national tax policies differences into account.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 10 citations exist upstream.

References

2015BEPS Action 6: Tax Treaty Abuse 2014Qualification of Taxable Entities and Treaty Protection 2004Conflicts of Attribution of Income Involving Trusts under the OECD Model Convention: The Possible Impact of the OECD Partnership Report 2014Tax Incentives and Territoriality within the European Union: Balancing the Internal Market with the Tax Sovereignty of Member States 2014Controlled Foreign Company Legislation, Corporate Residence and Anti-Hybrid Arrangement Rules 2013Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.