Erschienen: 11.03.2015 Abbildung von Reardon-Kofmel | The Judicial Concept of Tax Avoidance in Switzerland | 1. Auflage | 2015 |


The Judicial Concept of Tax Avoidance in Switzerland

An analysis from the perspective of Swiss domestic law and its double taxation conventions where there are no anti-abuse provisions

sofort lieferbar!


Buch. Softcover


XLI, 300 S.

In englischer Sprache

Helbing Lichtenhahn Verlag, Basel. ISBN 978-3-7190-3613-3

Format (B x L): 15,5 x 22,5 cm

Gewicht: 521 g


This doctoral dissertation presented to the Faculty of Law of the University of Fribourg offers a detailed and critical analysis of Switzerland’s judicial concept of tax avoidance both in a context of domestic law (Part 1) and in matters of double taxation conventions (Part 2). The present study demonstrates that the approach taken by the Swiss Federal Court in the Denmark-case – in which it decided that, in cases of treaty abuse, the benefits of double taxation conventions could be denied even in the absence of express anti-abuse provisions, based on the unwritten prohibition of abuse of rights that is inherent in tax treaties – is heavily influenced by its national concept of tax avoidance pursuant to which tax is imposed even though the requirements of the relevant tax provision are not formally met. Furthermore, this thesis rejects the subjective condition (purpose test) as applied by the Federal Court in its national tax avoidance formula and in situations involving treaty abuse.

Top-Produkte dieser Kategorie


  • Rezensionen

    Dieses Set enthält folgende Produkte:
      Auch in folgendem Set erhältlich:
      • nach oben

        Ihre Daten werden geladen ...