Interkantonales Steuerrecht
German, Michael Beusch, Daniel de Vries Reilingh, Martin Zweifel, 2021Supplied by
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This work comments on the prohibition of inter-cantonal double taxation enshrined in Article 127, paragraph 3 of the Swiss Constitution. Since the federal legislator has refrained from implementing this constitutional principle into federal law, this prohibition of double taxation is determined by the jurisprudence of the Swiss Federal Court. Therefore, it is all the more important for those seeking legal recourse to have a systematic classification of this Federal Court practice, the few double taxation norms found in the StHG and other regulations, as well as the practices of the tax authorities, particularly the circulars of the Swiss Tax Conference.
Furthermore, the volume includes a critical examination of the current legal situation and numerous proposals for resolving questions that the Federal Court has not yet addressed. The procedural peculiarities are explained in detail.
The new edition takes into account the developments in jurisprudence and the innovations of recent years. It also offers a commentary and a detailed, practice-friendly presentation of the procedural aspects, particularly concerning complaints and lawsuits to the Federal Court.
Language | German |
topic | Art, Music & Design |
Subtopic | General jurisprudence |
Author | Daniel de Vries Reilingh, Martin Zweifel, Michael Beusch |
Number of pages | 712 |
Book cover | Hard cover |
Year | 2021 |
Item number | 16425800 |
Publisher | Helbing & Lichtenhahn |
Category | Reference books |
Release date | 27.5.2021 |
topic | Art, Music & Design |
Subtopic | General jurisprudence |
Language | German |
Author | Daniel de Vries Reilingh, Martin Zweifel, Michael Beusch |
Year | 2021 |
Number of pages | 712 |
Edition | 2 |
Book cover | Hard cover |
Year | 2021 |
CO₂-Emission | |
Climate contribution |
Height | 245 mm |
Width | 170 mm |
Weight | 1280 g |
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