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

Iris Reardon-Kofmel (Autor)

Buch | Softcover

XLI, 300 Seiten

2015
Helbing & Lichtenhahn (Verlag)
978-3-7190-3613-3 (ISBN)

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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 avoid-ance both in a context of domestic law (Part 1) and in matters of double taxation conven-tions (Part 2). The present study demon-strates 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. Further-more, 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.

Erscheint lt. Verlag	5.2.2015
Sprache	englisch
Maße	155 x 225 mm
Gewicht	510 g
Einbandart	Paperback
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
Schlagworte	Internationales Steuerrecht • Kantonales Steuerrecht • sonstige Abgaben
ISBN-10	3-7190-3613-8 / 3719036138
ISBN-13	978-3-7190-3613-3 / 9783719036133
Zustand	Neuware