Switzerland in International Tax Law

The Swiss approach to international taxation is very much in line with the country's reputation as a centre for international trade & finance, a reputation that has been earned over years of financial & political stability. Many tax privileges have been introduced in order to entice foreign investment in Switzerland, while there are very few restrictions on Swiss investment abroad. Switzerland also has an extensive network of treaties for the avoidance of double taxation. This introduction to the main characteristics of Swiss international tax law has been written principally for tax professionals wishing to acquire a working knowledge of the issues involved in international cross-border investment to & from Switzerland; both domestic & international laws are explained in detail. The authors have paid particular attention to the special tax relief granted to Swiss resident individuals & corporations, as well as to the complex rules for the avoidance of treaty abuse. The authors also discuss the extensive Swiss case law developed for the avoidance of intercantonal double taxation, which is often automatically applied in international context. Other subjects covered include the forfeit tax credit mechanism & the Swiss approaches both to transfer pricing & the implementation of mutual agreement procedures. The authors also examine Switzerland's restrictive approach to the exchange of information, in the light of domestic law & international tax treaties. Authoritatively written, this is a highly accessible & readable introduction to the subject, & will prove extremely valuable for all tax & business professionals requiring a succinct overview of tax issues in Switzerland.Oberson, Xavier is the author of 'Switzerland in International Tax Law', published 2000 under ISBN 9789070125905 and ISBN 9070125900.