Switzerland: Impact on Swiss tax law of the non-discrimination requirement in the EC-Swiss bilateral agreements

• Autores: Pascal Hinny
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 11, 2001, págs. 423-427
• Idioma: inglés
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• Resumen

  • The author discusses the implications for Swiss tax law of the non-discrimination clause in the Agreement on the Free Movement of Persons between the EU member states and Switzerland.