Develops and examines proposals for increasing the efficiency of the Swiss tax system, particularly as regards company taxation under international tax competition. Examines also the federalistic structure of the Swiss tax system.
Title
Tax coordination and competition in Switzerland
Published in
Report of the Committee of independent experts on company taxation
Pages
397-416
Date
1992
Publisher
Luxembourg, Office for official publications of the European Communities
ISBN
92-826-4277-1
Record creation date
2006-08-25