Switzerland in international tax law

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 and from Switzerland; both domestic and international laws are explained in detail. The authors have paid particular attention to the special tax relief granted to Swiss resident individuals and 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 and the Swiss approaches both to transfer pricing and 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 and international tax treaties.