Einführung in das internationale Steuerrecht der Schweiz

For students and practitioners - Cross-border information exchange - Current developments in OECD/G-20 countries. In a globalized world, where the intensity of cross-border economic relations increases steadily year by year, international tax law is also gaining importance continuously. This in-depth introduction to the international tax law of Switzerland aims to highlight the effects of double taxation agreements (including implementation decrees) on taxation in Switzerland, as well as the Swiss external tax law. In this updated new edition, individual chapters have been expanded, and certain topics are presented more comprehensively than in the previous edition; for example, the discussions on treaty abuse, beneficial ownership, taxation of permanent establishments, transfer pricing, or the free movement agreement. The text follows the structure of the OECD Model Convention. It also incorporates new developments arising from the OECD's BEPS (Base Erosion and Profit Shifting) project. The reader is supported by excerpts from relevant decisions of Swiss tax authorities.