Implementing Key BEPS Actions: Where Do We Stand? (Chapter 34: Switzerland)

Item Type Book Section
Abstract Switzerland: - Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project - Measures against hybrid mismatch arrangements: BEPS Action 2 - Controlled foreign company rules: BEPS Action 3 - Interest deductions and other financial payments: BEPS Action 4 - Countering harmful tax practices: BEPS Action 5 - Implementation of transfer pricing suggestions (BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12) - Implementation of the Multilateral Instrument: BEPS Action 15 - Specific issues regarding tax treaty provisions: BEPS Actions 2, 6, 7 and 14
Authors Hongler, Peter
Language English
Subjects economics
social sciences
law
finance
HSG Classification contribution to practical use / society
HSG Profile Area LS - Business Enterprise - Law, Innovation and Risk
Date November 2019
Publisher IBFD
Place of Publication Amsterdam
Series Name WU Series
Volume 12
Page Range 853-872
Number of Pages 20
Title of Book Implementing Key BEPS Actions: Where Do We Stand?
ISBN 978-90-8722-565-0
Official URL https://www.ibfd.org/IBFD-Products/Implementing-Ke...
Depositing User Josiane Weder
Date Deposited 03 Dec 2019 07:12
Last Modified 20 Jul 2022 17:40
URI: https://www.alexandria.unisg.ch/publications/258518

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Citation

Hongler, Peter: Implementing Key BEPS Actions: Where Do We Stand? (Chapter 34: Switzerland). In Implementing Key BEPS Actions: Where Do We Stand?. Amsterdam : IBFD, 2019, S. 853-872.

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https://www.alexandria.unisg.ch/id/eprint/258518
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