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Searching Content indexed under Tax Treaties by Christoph Suter ordered by Published Date Descending.
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OECD BEPS – The Swiss Position
In line with its historical inclination to favour multilateral initiatives over isolated unilateral activism, Switzerland has committed to adopt the measures defined as ‘minimum standard'...
Switzerland
19 Mar 2018
2
Securities Lending And Repos: Amended Rules For Refund Of Swiss Withholding Tax
There are no specific rules in Swiss tax law on securities lending and borrowing ("SLB") or REPO transactions.
Switzerland
9 Jan 2018
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