Switzerland: Tax harmonization

• Autores: Toni Amonn
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 4, 2001, págs. 132-137
• Idioma: inglés
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• Resumen

  • In an overview of the implementation of the tax harmonization law, the author points out differences and similarities between Swiss tax harmonization and harmonization in the European Union.