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Relevant bibliographies by topics / Switzerland Taxation

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Academic literature on the topic 'Switzerland Taxation'

Author: Grafiati

Published: 27 July 2024

Last updated: 31 July 2025

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Journal articles on the topic "Switzerland Taxation"

1

Schenker, Urs, and Hans Koch. "Group Taxation for VAT Purposes in Switzerland." Intertax 23, Issue 8/9 (1995): 444–46. http://dx.doi.org/10.54648/taxi1995064.

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Vogt, N. P., T. Wustemann, and C. O. Schmid. "Switzerland: charitable giving and taxation of charities." Trusts & Trustees 15, no. 5 (2009): 421–36. http://dx.doi.org/10.1093/tandt/ttp043.

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Oesterhelt, Stefan, and Reto Heuberger. "Collective Investment Vehicles in International Tax Law: The Swiss Perspective." Intertax 38, Issue 1 (2010): 31–37. http://dx.doi.org/10.54648/taxi2010003.

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With the Collective Investment Act Switzerland has introduced new types of investment funds, that is, the Société d’investissement à capital variable (SICAV), the limited partnership for collective investments (PSCI) and the Société d’investissement à capital fixe (SICAF). The Swiss Federal Tax Administration has introduced the tax regulations for a taxation of the funds and their investors at the beginning of the year. This article covers first the amended principles of taxation of funds in Switzerland and the existing uncertainties. It focuses on the international aspects like the entitlemen

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4

Van de Vijver, Anne. "International Double Taxation in the European Union: Comparative Guidelines from Switzerland and the United States." EC Tax Review 26, Issue 1 (2017): 10–22. http://dx.doi.org/10.54648/ecta2017002.

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The Court of Justice of the European Union (CJEU) ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union (EU) law, it can nevertheless not be considered as a forbidden restriction to the extent that (direct) tax law is not harmonized. It is a result of the overlapping tax competences of the EU Member States. Conversely, in Switzerland, the Tribunal Fédéral held that inter-cantonal double taxation was contrary to the Swiss free movement of persons. In 2015 also the US Supreme Court decided in Maryland v. Wynne that i

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5

Zielke, Rainer. "Taxation of Capital Gains in the European Union, Norway, and Switzerland: An Empirical Survey with Recommendations for EU Harmonization and International Tax Planning." Intertax 37, Issue 6/7 (2009): 382–405. http://dx.doi.org/10.54648/taxi2009040.

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The present survey analyzes for the first time the taxation of capital gains in the European Union, Norway, and Switzerland and makes recommendations for European Union (EU) harmonization and international tax planning. The main issue is the question whether the national and international rules on the taxation of capital gains from cross-border sales of shares are an appropriate basis for taxation of multinational groups of affiliated corporations or whether these rules should better be harmonized. In a first step, the nature of capital gains taxation is discussed and the principles of capital

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6

Mohler-Kuo, Meichun, Jürgen Rehm, Jean-Luc Heeb, and Gerhard Gmel. "Decreased taxation, spirits consumption and alcohol-related problems in Switzerland." Journal of Studies on Alcohol 65, no. 2 (2004): 266–73. http://dx.doi.org/10.15288/jsa.2004.65.266.

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Schmidheiny, Kurt. "Income segregation and local progressive taxation: Empirical evidence from Switzerland." Journal of Public Economics 90, no. 3 (2006): 429–58. http://dx.doi.org/10.1016/j.jpubeco.2005.09.003.

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8

Korytin, A. V., N. S. Kostrykina, and T. A. Malinina. "Carbon taxation in Europe." Law Enforcement Review 7, no. 4 (2024): 55–65. http://dx.doi.org/10.52468/2542-1514.2023.7(4).55-65.

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The subject of the study is the carbon tax legislations of European countries.The purpose of the article is to identify the general consistent patterns of carbon taxation in a number of European countries: the United Kingdom, the Netherlands, Norway, France, Sweden and Switzerland.The methodology of the research includes the analysis of the provisions of the carbon taxing legislation of these countries.The main results, scope of application. The analysis shows that the structure of the carbon tax in European countries has differences, but the predominant form of taxation is an excise tax on fu

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9

Lifshits, Ilya Mikhailovich, and Alina Vitalievna Loseva. "Legal regulation of crypto assets in Switzerland." Международное право, no. 4 (April 2020): 1–10. http://dx.doi.org/10.25136/2644-5514.2020.4.34370.

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The development of cryptocurrency markets make the investors to seek for most convenient jurisdictions from the perspective of legal regulation. The countries commonly associated with the developed financial legal systems are often fasten attention. One of such financial hubs is Switzerland, which just starts to form the approaches towards creation of legal regime for operations with virtual assets. The subject of this research is the Swiss legal acts in area of securities, licensing, taxes related to regulation of cryptocurrency, as well as reports of the supervisory authorities for Swiss fin

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Hlushchenko, Yaroslava, Olena Korohodova, Natalya Chernenko, and Kateryna Moskvychova. "THE IMPACT OF THE TAX LANDSCAPE OF THE COUNTRY ON THE TAX PLANNING OF TNCs UNDER THE BEPS PROJECT." Academic Review 1, no. 60 (2024): 93–104. http://dx.doi.org/10.32342/2074-5354-2024-1-60-7.

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The article notes that in the context of globalization, multinational corporations exert an increasing influence on the economies of their home countries, host countries, and the overall state of international economic relations. The authors underline that tax planning is one of the TNC activities that grabs attention of the global public in terms of both its favorable and unfavorable effects. The article offers its own definition of the term «tax landscape», in which, unlike the existing ones, vertical, horizontal and temporal aspects are distinguished. The vertical aspect is presented as a s

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Dissertations / Theses on the topic "Switzerland Taxation"

1

ALTMANN, MAXIMILIAN HELMUT. "Circulation of taxation models among industrialized countries: participation exemption and interest deductibility limitations in Germany, Italy, Austria, Switzerland." Doctoral thesis, Università Bocconi, 2012. https://hdl.handle.net/11565/4054294.

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Oberson, Xavier. "Les taxes d'orientation : nature juridique et constitutionnalité /." Bâle : [Genève] : Helbing & Lichtenhahn ; Faculté de droit de Genève, 1991. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=002611209&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Jurášková, Monika. "Daňová konkurence ve Švýcarské konfederaci." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-4094.

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The study describes tax competition among cantons within Swiss Confederation. In the introductory chapter the reader gets familiarized with regional division of the country. There are three levels -- Federation, cantons and municipalities. Determination of tax competence is very important - for this study especially the limitation of the tax competition space is relevant. There are the most important legislative sources mentioned. In next chapter there is balancing mechanism described which eliminates the tax load diference among swiss cantons. In the last chapter the current situation in Swit

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Books on the topic "Switzerland Taxation"

1

David, Carey. Tax reform in Switzerland. OECD, 1999.

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Gagales, Anastasios. Switzerland, selected issues. International Monetary Fund, 2002.

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Vasari, Bernd. Schweizer Steuerpolitik und ihre Auswirkungen. Lang, 2010.

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Altenburger, Peter R. Business operations in Switzerland. Tax Management, 2000.

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5

Oberson, Xavier. Switzerland in international tax law. 2nd ed. IBFD Publications, 2001.

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Oberson, Xavier. Switzerland in international tax law. IBFD, 2011.

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7

R, Hull Howard, ed. Switzerland in international tax law. IBFD PublicationsBV, 1996.

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8

Pestalozzi Gmür & Patry., ed. Business law guide to Switzerland. 2nd ed. CCH Europe, 1997.

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9

Hänseler, Peter. Real estate in Switzerland. Helbing & Lichtenhahn, 1996.

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10

Haberthür, Stephan. Die Verzerrungswirkungen der Inflation auf die Steuerbelastungen in der Schweiz: Eine empirische Analyse. Druckerei der Zentralstelle der Studentenschaft der Universität Zürich, 1991.

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Book chapters on the topic "Switzerland Taxation"

1

Jurt, Patrick, and Fanny Wermelinger-Zermatten. "Switzerland." In Double Taxation in Europe. Edward Elgar Publishing, 2024. http://dx.doi.org/10.4337/9781035328000.00041.

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Stocker, R., and P. Schmid. "Chapter 29: Switzerland." In Taxation and Value Creation. IBFD, 2022. http://dx.doi.org/10.59403/g6321m029.

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Dürr, S., and M. Breier. "Chapter 15: Switzerland." In Taxation of International Partnerships 2nd Edition. IBFD, 2025. https://doi.org/10.59403/370pyez015.

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"Aging, Taxes, and Pensions: Switzerland." In The Taxation of Pensions. The MIT Press, 2018. http://dx.doi.org/10.7551/mitpress/11593.003.0017.

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Bloch-Riemer, R. "Chapter 24: Switzerland." In Taxation of Entertainers and Sportspersons Performing Abroad. IBFD, 2016. http://dx.doi.org/10.59403/1tc71tc024.

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Stahler, Olivier, and Fedor Poskriakov. "Switzerland." In Financial Services Regulation In Europe. Oxford University PressOxford, 2008. http://dx.doi.org/10.1093/oso/9780199532803.003.0039.

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Abstract The Swiss financial centre is characterized by a variety of factors, among others: stability and solidity, the quality of its services and infrastructure, the long tradition of banking and insurance and the competence of its staff, favourable legal conditions, moderate taxation, the traditionally stable Swiss franc and an efficient and consistent system of financial markets supervision. Overall, the Swiss financial sector is viewed as highly competitive and having sound monitoring structures. Over half of the value added is typically created by the traditional strength of the Swiss fi

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Beusch, M., and M. (Moritz) Seiler. "Switzerland: Taxation of Post-Doc Researchers." In General titles. IBFD, 2024. http://dx.doi.org/10.59403/2jtx2x8014.

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Fairpo, Anne. "Taxation of Cryptocurrencies." In Cryptocurrencies in Public and Private Law. Oxford University Press, 2019. http://dx.doi.org/10.1093/law/9780198826385.003.0010.

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Abstract This chapter examines the tax approaches taken by different jurisdictions with regard to cryptocurrencies and the implications of those approaches. It first considers the imposition of direct taxes and value-added taxes on cryptocurrencies before discussing a range of international taxation policies that view cryptocurrencies as property, focusing on countries such as Australia, Singapore, France, Israel, United States and the United Kingdom. It then looks at jurisdictions that regard cryptocurrencies as foreign currencies, including Australia and Switzerland, and concludes with an an

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Hongler, P., and L. Schlegel. "Chapter 19: Switzerland." In Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties. IBFD, 2018. http://dx.doi.org/10.59403/1rk780x019.

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Baeriswyl, R., and J. Bürgisser. "Chapter 21: Switzerland." In Taxation of Shipping and Air Transport in Domestic Law, EU Law and Tax Treaties. IBFD, 2017. http://dx.doi.org/10.59403/156hvz0021.

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Reports on the topic "Switzerland Taxation"

1

Eckert, Jean-Blaise, and Lukas Aebi. Wealth taxation in Switzerland. CAGE, 2020. http://dx.doi.org/10.47445/133.

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