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Artículos de revistas sobre el tema "Switzerland Taxation"

Autor: Grafiati

Publicado: 27 de julio de 2024

Última modificación: 31 de julio de 2025

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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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2

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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3

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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7

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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10

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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11

Kochergin, Dmitriy, and Natalia Pokrovskaia. "Interpretation of crypto-assets and taxation specificity of digital assets in developed countries and Russia." Moscow University Economics Bulletin 2020, no. 5 (2020): 182–216. http://dx.doi.org/10.38050/01300105202059.

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The article explores various types of crypto-assets and justification of differentiated regime for their regulations. The purpose of the article is to determine the main economic and legal approaches of interpreting crypto-assets and identify the features of taxation of various types of crypto-assets in developed countries and Russia. Drawing on economic and functional features of crypto-assets, the study offers the classification of virtual assets. Having analyzed various approaches to crypto-assets tax regulation in the UK, Switzerland and Singapore, the authors determine the specificity of

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12

Mohajer-Bastami, Ata, Sarah Moin, Benedict Sweetman, et al. "A comparison of the United Kingdom’s and Switzerland’s healthcare financing systems for achieving equity and efficiency goals." Swiss Medical Weekly 155, no. 3 (2025): 4101. https://doi.org/10.57187/s.4101.

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Healthcare financing systems in the United Kingdom and Switzerland were compared with a focus on efficiency and equity. The United Kingdom’s National Health Service employs the Beveridge model. It is predominantly funded through taxation and aims to provide free healthcare at the point of use. Switzerland’s healthcare financing system is based on the Bismarck model. This social health insurance model is structured around compulsory health plans for all residents. METHODS: Healthcare financing systems were compared using World Health Organization reports, national health statistics and peer-rev

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13

Bezborodov, Sergey, and Richard Bregonje. "The Battle against Tax Havens Rages on in Kazakhstan . . . Tax Treaty Partners Being Victimized." Intertax 38, Issue 2 (2010): 118–27. http://dx.doi.org/10.54648/taxi2010012.

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This article analyses Controlled Foreign Company (CFC) rules in Kazakhstan which are becoming a topic of growing concern among Kazakh tax practitioners, businessmen and enterprises with international structures since as of 2009 the CFC legislation became applicable to Kazakh resident individuals and went as far as blacklisting several Kazakhstan treaty partners. The authors review the evolution of the CFC legislation over the last fifteen years and highlight key elements of the current rule (including situations of multiple taxation and non-taxation) as well as interaction of domestic CFC prov

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14

Vylkova, Elena, and Alexey Tarasevich. "Luxury Tax to Level Out the Inequality of Citizens' Wealth." Bulletin of Baikal State University 35, no. 1 (2025): 39–48. https://doi.org/10.17150/2500-2759.2025.35(1).39-48.

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Solving the issues of replenishing the revenues of the state treasury and leveling the inequality of citizens' wealth is possible by reforming luxury taxation. The article reveals the semantic content and economic specificity of the concepts of luxury, wealth and capital, shows their common features and specific characteristics. The specifics of the experience of Norway, Spain, Switzerland and Argentina in luxury taxation are investigated. The options for introducing a luxury tax in modern conditions and the associated opportunities and dangers are considered. In order to improve the taxation

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15

Nollert, Michael, and Sebastian Schief. "Preventing the Retrenchment of the Welfare State: Switzerland's Competitiveness in the World Market for Protection." Competition & Change 15, no. 4 (2011): 315–35. http://dx.doi.org/10.1179/102452911x13135903675697.

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Most welfare state typologies still characterize Switzerland as a liberal welfare regime. However, recent research shows that its welfare state did not retrench but instead moved towards the conservative type. Nevertheless, higher social expenditure has not been accompanied by increases in taxation. Moreover, Switzerland managed to overcome the so-called trilemma of the service economy. After analyzing the shift of the Swiss welfare state from a liberal to a conservative welfare regime, we argue that the Swiss economic success story of the twentieth century is based on a favourable policy mix

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16

Ros, Erik. "Article: Free Movement of Persons Between the EU and Switzerland: Quo Vadis?" EC Tax Review 31, Issue 5 (2022): 238–50. http://dx.doi.org/10.54648/ecta2022023.

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Relations between Switzerland and the European Union (EU) have been shaped by various (bilateral) agreements. This contribution discusses one of the most important agreements between Switzerland and the EU; the agreement on the free movement of persons (AFMP). The AFMP does not have its own dispute settlement mechanism or supervisory body. Dispute resolution is now left to independent Swiss courts and the Court of Justice of the European Union (ECJ). On 23 November 2018, a first draft of an institutional framework agreement between Switzerland and the EU was published. The aim of this proposed

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17

Leu, Robert E., Rene L. Frey, and Brigitte Buhmann. "Taxes, Expenditures and Income Distribution in Switzerland." Journal of Social Policy 14, no. 3 (1985): 341–60. http://dx.doi.org/10.1017/s0047279400014781.

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AbstractIn this paper, we analyse the impact of government policies on income distribution and poverty in Switzerland. First, we give an overview of the Swiss welfare system and provide an estimate of the poverty problem in this country. Second, we discuss some major problems of fiscal incidence analysis. Third, we examine the impact of taxes and expenditures on income distribution in Switzerland using a budget incidence approach. The analysis is based mainly on the first nationwide representative Income and Wealth Survey 1980 conducted by the authors. The major findings are the following:1 Th

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18

Mendes de Leon, S., and D. W. Wilson. "Trusts and Trustees' tax special issue--taxation of offshore trusts in Switzerland." Trusts & Trustees 14, no. 8 (2008): 583–91. http://dx.doi.org/10.1093/tandt/ttn079.

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19

Lutfi, Khoirur Rizal, Dian Khoreanita Pratiwi, and Citraresmi Widoretno Putri. "Prospects of Implementing Mutual Legal Assistance Against Transnational Tax Crimes (Study of Reciprocal Agreements between Indonesia - Switzerland)." Veteran Law Review 3, no. 2 (2020): 56. http://dx.doi.org/10.35586/velrev.v3i2.2059.

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Indonesia and Switzerland signed a Mutual Legal Assistance (MLA) Agreement in 2019. One sector that is considered to be facilitated is the handling of tax crimes (tax fraud) as part of the government's efforts to enforce tax laws, especially those that crossnational borders. This legal research is a type of normative research that will examine the implementation or implementation of international treaty provisions in a factual manner in certain legal events, namely taxation crimes.

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20

Wagschal, Uwe. "Direct Democracy and Public Policymaking." Journal of Public Policy 17, no. 2 (1997): 223–45. http://dx.doi.org/10.1017/s0143814x0000355x.

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ABSTRACTWhat is the impact of direct democracy, e.g. referendums, on public policymaking? The study will present data for Switzerland, the United States, Australia and Germany leading to the conclusion that direct democracy is an effective, but flexible veto player against expansive spending and taxation. The level of public expenditure and taxation is significantly lower in countries that have elements of direct democracy compared to pure representative democracies. Several theoretical arguments support this finding. For example, the social discount rate of voters is lower than that of politi

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21

Feld, Lars P., and Christoph A. Schaltegger. "Die Politische Ökonomik der Besteuerung." Perspektiven der Wirtschaftspolitik 13, no. 1-2 (2012): 116–36. http://dx.doi.org/10.1111/j.1468-2516.2012.00382.x.

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AbstractBased on a survey of the literature on the political economics of taxation we analyze in this paper with data for Switzerland which tax instruments are less intensively used when tax policy is restricted by tax competition and direct democracy. Both institutions restrict government revenue according to our results. In particular, Swiss cantons finance their government activities less by broad-based taxes, like personal income taxes, than by user charges. Both institutions thus enforce a stronger government financing according to the benefit principle instead of the ability to pay princ

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22

Feld, Lars P., and Emmanuelle Reulier. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons." German Economic Review 10, no. 1 (2009): 91–114. http://dx.doi.org/10.1111/j.1468-0475.2008.00443.x.

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Abstract Tax competition is discussed as a source of inefficiency in international taxation and in fiscal federalism. Two preconditions for the existence of such effects of tax competition are that mobile factors locate or reside in jurisdictions with - ceteris paribus - lower tax rates, and that taxes are actually set strategically in order to attract mobile production factors. It is well known from studies about Swiss cantonal and local income tax competition that Swiss taxpayers reside where income taxes are low. In this paper, empirical results on strategic tax setting by cantonal governme

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23

Radvanyi, Miklos K. "The Taxation of Corporations in Switzerland. By André Margairaz and Roger Merkli. Deventer: Kluwer Law and Taxation Publishers, 1983. Pp. ix, 139 (paperbound)." International Journal of Legal Information 13, no. 3-4 (1985): 108–9. http://dx.doi.org/10.1017/s0731126500018953.

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24

Ramsey, Doug, Tatanja Thimm, and Leonie Hehn. "Cross-border Shopping Tourism: A Switzerland-Germany Case Study." European Journal of Tourism, Hospitality and Recreation 9, no. 1 (2019): 3–17. http://dx.doi.org/10.2478/ejthr-2019-0002.

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AbstractBorder issues continue to be of interest in tourism literature, most significantly that which focusses on cross-border shopping (e.g., currency values, taxation, security). Borders as destinations are recognized in this area but the notion of shopping as a destination is perhaps less acknowledged. Following a review of the relevant literature, including the presentation of a table summarizing key areas of cross-border tourism research around the world, this paper presents a unique example of a border region with two-way traffic for cross-border shopping tourism: the border between Germ

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25

Kalin, C. H. "Tax-advantaged residence, lump-sum taxation and the use of pre-immigration trusts in Switzerland." Trusts & Trustees 8, no. 9 (2002): 17–21. http://dx.doi.org/10.1093/tandt/8.9.17.

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26

Trofimova, Olga Efimovna. "Small and medium businesses in Switzerland and multinational companies." Mezhdunarodnaja jekonomika (The World Economics), no. 10 (October 25, 2021): 772–86. http://dx.doi.org/10.33920/vne-04-2110-04.

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The article gives a comparative study of the main elements of Swiss system of business — transnational corporations and small and medium companies (SMEs). Using the methods of statistical analysis, systematic and comparative approaches the author analyzes their role in country economy, modification of activities and changes of their positions in innovative spheres. The author examines the factors of attractiveness and preferences which have influenced the location of TNC headquarters in Switzerland and its new trends. Multinationals are a driving force for Switzerland`s economy development. Sw

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27

Andrushchenko, Volodymyr L. "Fiscal Patriotism of Billionaires as Social Solidarity." Business Inform 8, no. 547 (2023): 211–16. http://dx.doi.org/10.32983/2222-4459-2023-8-211-216.

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Taxation of the rich and wealth are among the hot topics of public interest. Using specific examples, the article highlights the latest initiative of a group of American multimillionaires to increase the level of tax rates for this super-rich category of taxpayers. Such an initiative can be considered a solidarity tax. Accordingly, the task was set to characterize the quantitative indicators of this initiative. The article is motivated by the striking fact that 400 American multi-billionaires possess a combined wealth worth 4.000 billion U. S. dollars! The role of the method of studying the pr

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28

Boranbay, S. S., and G. A. Ilyassova. "Legal regulation of smart contracts in Switzerland and the United Kingdom: a comparative legal analysis." Bulletin of the Karaganda University “Law Series” 11830, no. 2 (2025): 155–63. https://doi.org/10.31489/2025l2/155-163.

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This paper presents an analysis of the legal regulation of smart contracts in Switzerland and the United Kingdom — two leading countries in the field of digital technologies. The study examines the key approaches to the formation and execution of smart contracts, their place within the law and legislation, as well as their influence on the development of IT technologies. The central issue in regulating smart contract-related relations lies in the ambiguity of their legal nature and the lack of regulatory provisions in legislation, particularly in the Civil Code of the Republic of Kazakhstan. S

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29

Scheuer, Florian, and Joel Slemrod. "Taxing Our Wealth." Journal of Economic Perspectives 35, no. 1 (2021): 207–30. http://dx.doi.org/10.1257/jep.35.1.207.

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This paper evaluates proposals for an annual wealth tax. While a dozen OECD countries levied wealth taxes in the recent past, now only three retain them, with only Switzerland raising a comparable fraction of revenue as recent proposals for a US wealth tax. Studies of these taxes sometimes, but not always, find a substantial behavioral response, including of saving, portfolio change, avoidance, and evasion, and the impact depends crucially on design features, especially the broadness of the base and enforcement provisions. Because the US proposals are very different from any previous wealth ta

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30

Chand, Vikram, Céline Martin, and Natassia Burkhalter. "Country Note: Arm’s Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments." Intertax 50, Issue 1 (2022): 66–81. http://dx.doi.org/10.54648/taxi2022006.

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Switzerland continues to be one of the most preferred locations for many businesses when setting up a headquarters or permanent establishment (PE) structures. Thus, obtaining tax certainty and predictability is crucial for such structures. Swiss tax law does not provide for detailed rules for international profit allocation and particularly the arm’s length principle (ALP) for the determination of an enterprise’s profit. Therefore, the Swiss tax authorities and courts largely rely on general national tax law principles for their assessment of the allocation and calculation of the taxable profi

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31

Andrushchenko, Volodymyr, Maria Rippa, and Tetiana Tuchak. "Taxation of wealth and the rich as a social imperative." University Economic Bulletin, no. 55 (December 29, 2022): 119–26. http://dx.doi.org/10.31470/2306-546x-2022-55-119-126.

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The subject of the article is the problem of taxing the rich and wealth, which is among the topical topics of public interest. The study aimed to highlight the latest initiative of a group of American multimillionaires to increase the level of tax rates on this ultra-rich category of taxpayers. This initiative can be considered a solidarity tax. The task was to characterize the quantitative indicators of this initiative. The article is motivated by the striking fact that 400 American ultra-billionaires have a total wealth worth 4 thousand billion dollars! The role of the research method of the

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32

Dafflon, Bernard. "Federal-Cantonal Equalization in Switzerland: An Overview of the Reform in Progress." Public Finance and Management 4, no. 4 (2004): 521–58. http://dx.doi.org/10.1177/152397210400400404.

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Fiscal equalization in its present form in Switzerland is placed under strong criticism: for the last three decades, it has piled up ad hoc changes and new programs without a global vision; it mixes macroeconomics with taxation and approximate public expenditure estimation; it lacks transparency and visibility. in one sentence: it is time for change. Is this diagnosis too severe? What should and can be changed? Which reform is possible in the short or medium term? This paper tries to answer these questions in two parts. the first one describes the equalization programs currently in place and e

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33

Lamensch, Marie. "Swiss Court Denies European Frontier Workers Their ‘Schumacker’ Rights (Comment on the 31 August 2009 Decision of the Geneva-Based ‘Commission Cantonale de Recours en Matièt." Intertax 38, Issue 2 (2010): 93–104. http://dx.doi.org/10.54648/taxi2010009.

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The Community law principle of free movement of persons entails a broad prohibition of discrimination including by means of tax provisions. The Bilateral EU-Swiss Treaty on free movement of persons contains this same prohibition of discrimination and refers for its proper interpretation to the case law of the European Court of Justice (ECJ). In the recent Boitelle case, however, a Swiss court did not apply the relevant ECJ case law (Schumacker) when upholding source-based taxation rules that discriminate against ‘frontaliers’ who work in Switzerland but live in France. This note first discusse

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34

Schanz, Sebastian, and Deborah Knirsch. "Flat-Rate Taxation Based on Cost-of-Living Expenditure – a Profitable Option for Rich Foreigners Redisent in Switzerland?" Intertax 35, Issue 6/7 (2007): 407–13. http://dx.doi.org/10.54648/taxi2007045.

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35

Truby, Jon. "Free Zones in the United Arab Emirates: Domestic and International Tax Issues." Intertax 43, Issue 6/7 (2015): 474–76. http://dx.doi.org/10.54648/taxi2015044.

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Free Zones in the United Arab Emirates (UAE) offer an abundance of tax and economic advantages for companies wishing to incorporate in the UAE and develop their business with a high degree of flexibility. However, the application of Double Taxation Agreements (DTAs) makes it increasingly difficult to their access benefits, namely the reduction of withholding tax on dividends or interests, as Contracting States tend to require at least Tax Residency Certificates (TRCs). This increasingly pressing requirement leads to a double issue: the choice of the Free Zone in which it is conceivable to obta

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36

Kobylnik, Dmytro, and Anton Burchak. "Cryptocurrency as an object of tax law: practice of political application and legal regulation." Law and innovations, no. 2 (30) (June 2, 2020): 24–30. http://dx.doi.org/10.37772/2518-1718-2020-2(30)-3.

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Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency a

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37

Мажигова, Е. М., С. М. М. Джулагов, and П. А. Ибрагимова. "Comparative characteristics of the tax system of Russia and foreign countries." Экономика и предпринимательство, no. 5(130) (June 25, 2021): 265–70. http://dx.doi.org/10.34925/eip.2021.130.5.049.

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В статье исследуется опыт налогового администрирования в странах с различными экономическими системами (Канада, Швейцария, Южная Корея и Российская Федерация). Сравнивается налоговая система, состоящая из схожих элементов и принципов налогообложения в дневнике, и определяются наиболее общие тенденции и различия. Этот анализ может быть использован в дальнейшем для определения направления совместного расчета налоговой системы Российской Федерации. Россия -федеративное государство с большой территорией, поэтому налоговая система состоит из использования трех уровней: федерального, регионального и

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38

Baranzini, Andrea, Stefano Carattini, and Linda Tesauro. "Designing Effective and Acceptable Road Pricing Schemes: Evidence from the Geneva Congestion Charge." Environmental and Resource Economics 79, no. 3 (2021): 417–82. http://dx.doi.org/10.1007/s10640-021-00564-y.

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AbstractWhile instruments to price congestion exist since the 1970s, less than a dozen cities around the world have a cordon or zone pricing scheme. Geneva, Switzerland, may be soon joining them. This paper builds on a detailed review of the existing schemes to identify a set of plausible design options for the Geneva congestion charge. In turn, it analyzes their acceptability, leveraging a large survey of residents of both Geneva and the surrounding areas of Switzerland and France. Our original approach combines a discrete choice experiment with randomized informational treatments. We conside

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39

Cadosch, Roger M. "Switzerland: Taxation of Employment Income - Compliance of Swiss Tax Law with the EC-Swiss Sectoral Agreement on Free Movement of Persons." Intertax 32, Issue 12 (2004): 586–606. http://dx.doi.org/10.54648/taxi2004093.

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40

Chumachenko, V. V. "Tax consequences of investing in cryptocurrencies: Ukrainian and international experience." Uzhhorod National University Herald. Series: Law 4, no. 86 (2025): 146–50. https://doi.org/10.24144/2307-3322.2024.86.1.4.23.

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The article explores the tax aspects of investing in cryptocurrencies, specifically the legal approaches to taxing digital assets in Ukraine and globally. The rapid expansion of cryptocurrencies and the growing interest in them from investors pose new challenges for states in regulating this area, particularly regarding the taxation of income from such investments. The author analyzes the current Ukrainian legislation on cryptocurrencies and tax obligations, comparing it with regulatory approaches in developed countries such as the United States, Germany, and Switzerland, which have already de

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Kurakov, F. А. "Stimulation of University Technological Entrepreneurship: Experience of Portugal and Estonia." Economics of Science 7, no. 4 (2021): 243–54. http://dx.doi.org/10.22394/2410-132x-2021-7-4-243-254.

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An analysis of foreign experience convincingly shows that the level of science intensity of national products is directly related to the country’s position in international rankings of the productivity of university ecosystems. With a share of 0.4% in the global number of start-ups, Russia is inferior not only to developed countries but also to the BRICS countries. As of 2020, only 37 start-ups per million population are being created in the Russian Federation, while Switzerland has 1791. At the same time, in the jurisdiction of Russia, out of the total number founded in 2010–2019 start-ups re

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42

Kurakov, F.А. "Stimulation of University Technological Entrepreneurship: Experience of Portugal and Estonia." Economics of science 7, no. 4 (2021): 243–54. https://doi.org/10.22394/2410-132X-2021-7-4-243-254.

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An analysis of foreign experience convincingly shows that the level of science intensity of national products is directly related to the country’s position in international rankings of the productivity of university ecosystems. With a share of 0.4% in the global number of start-ups, Russia is inferior not only to developed countries but also to the BRICS countries. As of 2020, only 37 start-ups per million population are being created in the Russian Federation, while Switzerland has 1791. At the same time, in the jurisdiction of Russia, out of the total number founded in 2010-2019 start-

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43

Weidmann, Oktavia. "Beneficial Ownership and Derivatives: An Analysis of the Decision of the Swiss Federal Supreme Court Concerning Total Return Swaps (Swiss Swaps Case)." Intertax 44, Issue 8/9 (2016): 620–41. http://dx.doi.org/10.54648/taxi2016051.

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The recent decision of the Swiss Federal Supreme Court in the Swiss Swaps Case dealt with the question of beneficial ownership in relation to dividends which were economically passed on to third parties by way of derivatives. The court denied a Danish bank, which was the physical holder of the shares and the recipient of the dividends, a withholding tax refund under the Switzerland/Denmark Double Taxation Convention (1973) on the basis that it was not the beneficial owner of the dividends. The court assumes a factual obligation of the Danish bank to pass on the dividends to the total-returns-w

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Lee, Josephine. "Comparative Analysis of Social Security Systems in High HDI Nations: Extractable Features for U.S. Reform." Archives of Business Research 13, no. 06 (2025): 44–62. https://doi.org/10.14738/abr.1306.18930.

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This research examines social security systems across nations ranking highest on the Human Development Index, analyzing structural elements, funding mechanisms, and benefit designs that contribute to their effectiveness and sustainability. Through comparative institutional analysis of Norway, Switzerland, Iceland, Hong Kong, Denmark, and Sweden, this study identifies transferable features that could potentially address the United States' impending social security crisis, where trust fund reserves are projected for depletion by 2034, potentially triggering benefit reductions of approximately 23

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Lee, Josephine. "Comparative Analysis of Social Security Systems in High HDI Nations: Extractable Features for U.S. Reform." Advances in Social Sciences Research Journal 12, no. 06 (2025): 330–48. https://doi.org/10.14738/assrj.1206.19034.

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This research examines social security systems across nations ranking highest on the Human Development Index, analyzing structural elements, funding mechanisms, and benefit designs that contribute to their effectiveness and sustainability. Through comparative institutional analysis of Norway, Switzerland, Iceland, Hong Kong, Denmark, and Sweden, this study identifies transferable features that could potentially address the United States' impending social security crisis, where trust fund reserves are projected for depletion by 2034, potentially triggering benefit reductions of approximately 23

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46

Koshchuk, Tetiana, Oleksandr Prokhorovych, and Oleksandr Yavorskyi. "Approaches to excise taxation of heat-not-burn tobacco products in the EU countries: conclusions for Ukraine." Fìnansi Ukraïni 2024, no. 7 (2024): 92–105. http://dx.doi.org/10.33763/finukr2024.07.092.

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Introduction. The relevance of further modification of the excise tax on tobacco products in Ukraine, taking into account the European experience, is only growing. Problem Statement. Improvement of excise taxation of tobacco products. Purpose. The analysis of approaches to excise taxation of heat-not-burn tobacco products in the EU countries and, on this basis, the development of recommendations on the implementation of the relevant excise tax in Ukraine. Methods. In the course of the research, the following methods were used: abstract-logical, systematization, comparative analysis, expert eva

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Weidmann, Oktavia. "Beneficial Ownership and Derivatives: Has the Swiss Federal Supreme Court Decision in the SMI Futures Case Put an End to Cash-Futures Arbitrage?" Intertax 45, Issue 3 (2017): 229–53. http://dx.doi.org/10.54648/taxi2017019.

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The Swiss Federal Supreme Court recently decided a second case dealing with the question of beneficial ownership of dividends. The dividends were economically passed on to third parties in transactions involving cross-border derivatives. In the SMI Futures Case, the court denied a Danish bank a refund of dividend withholding taxes under Article 10 of the Switzerland/Denmark Double Taxation Convention (1973) as it did not regard the Danish bank as the beneficial owner of the dividends. The Danish bank was the legal owner and physical holder of equity baskets comprising the twenty largest Swiss

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Shaidullina, Venera K. "Foreign Experience of Using Digital Financial Assets in Civil Circulation." Теория и практика общественного развития, no. 3 (March 26, 2025): 127–32. https://doi.org/10.24158/tipor.2025.3.16.

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The article is devoted to a comprehensive study of international experience in the field of using digital financial assets in civil circulation. The primary focus is on the legal mechanisms of regulation, economic effects, and practical aspects of the implementation and utilization of these assets across various jurisdictions. The rele-vance of the study is due to the need to effectively adapt international practices to Russian conditions, consider-ing the specifics of the domestic economic system and legal field. In the modern conditions of digital transfor-mation of the financial sector, the

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Zharov, Artem S. "ON THE LIMITS OF STATE AND LOCAL AUTHORITIES IN THE IMPLEMENTATION OF THE TAX POLICY OF LOCAL SELF-GOVERNMENT: THEORETICAL VIEWS OF A.I. VASILCHIKOV." RUDN Journal of Political Science 21, no. 1 (2019): 140–48. http://dx.doi.org/10.22363/2313-1438-2019-21-1-140-148.

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The article is devoted to the analysis of A.I. Vasilchikov's theoretical views on the political traditions of the Zemstvo self-government regarding the definition of the limits of state and local authority in matters of taxation of local self-government, formed on the basis of understanding the experience of the Russian Empire in the post-reform period in the second half of the 19th century and in foreign countries (England, Prussia, France, Switzerland, Belgium and the USA). The urgency of the analysis of the theoretical approach of the researcher is conditioned by the need to improve the loc

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Kraus, Kateryna M., and Nataliia M. Kraus. "Analysis of Tax Revenues to the Budget and Tax Administration of Digital Business." Business Inform 2, no. 565 (2025): 351–60. https://doi.org/10.32983/2222-4459-2025-2-351-360.

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The aim of the article is to present characteristics of taxes on digital goods and services (DGS) and virtual business (VB) in some countries of the world. The authors indicate and compare the amounts of tax revenues to the budget of Ukraine in 2023–2024 in terms of various taxes and some domestic IT companies. As of 01.01.2024 UAH 35.9 billion in taxes were paid by the IT industry, as of 01.01.2023 UAH 32.2 billion, and as of 01.01.2022 р. – UAH 27.8 billion. The article analyzes the signs of taxes in terms of the characteristic features of collection and accrual, with the aim of improving th

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