P. Reinarz
Abstract
In recent years there has been much discussion in Switzerland whether the Federal Tax Administration may apply the anti-abuse criteria it had developed under the Netherlands-Switzerland tax treaty to other treaty situations. A decision of the Tax Appeals Commission has brought some clarify in this respect.
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In recent years there has been much discussion in Switzerland whether the Federal Tax Administration may apply the anti-abuse criteria it had developed under the Netherlands-Switzerland tax treaty to other treaty situations. A decision of the Tax Appeals Commission has brought some clarify in this respect.
Key concepts: Tax treaty, Treaty, Commission, Political science, Trap (plumbing), Business, Double taxation, International trade