Internationales Steuerrecht der Schweiz

Switzerland's international tax law has been subject to significant changes in the recent past, mainly due to international developments at the OECD level. This will continue to be the case in the future. The dynamic international economic and legal environment, the growing intergovernmental exchange of information as well as taxation of the digital economy and minimum taxation raise numerous challenging questions. This handbook, written by a small team of proven experts, explains the basics of Switzerland's international tax law and its application to individuals and companies. From income and wealth taxes to foundations and partnerships to transfer pricing and capital gains, the relevant topics are examined in a concise and practical manner. The book is suitable as an introduction and teaching aid for students and prospective tax experts as well as a reference work for anyone professionally involved in international tax law.