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

Summary

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.

Product details

• Authors: Iris Reardon-Kofmel
• Publisher: Helbing & Lichtenhahn
• Content: Book
• Product form: Paperback / Softback
• Publication date: 28.02.2015
• Subject: Social sciences, law, business > Law > Taxes
• EAN: 9783719036133
• ISBN: 978-3-7190-3613-3
• Pages: 300
• Dimensions (packing): 15.5 x 22.5 x 2.1 cm
• Weight (packing): 510 g
• Subjects: Steuerrecht; Swissness; Kantonales Steuerrecht