Switzerland: Switzerland's international position in the post-IRS Notice 98-35 tax hybrid world

• Autores: Stephan Baumann
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 6, 2000, págs. 224-228
• Idioma: inglés
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• Resumen

  • This article describes some of the international tax issues related to the use of hybrid structures by US multinationals involving Switzerland