Influence of EU case law on the prohibition of international tax abuse in Swiss practice: Critical remarks on the Federal Supreme Court Judgment 2C_354/2018 of 20 April 2020 and on its references to the ‘Danish cases’ decided by the Court of Justice of the European Union

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State: Public
Version: Final published version
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Serval ID
serval:BIB_B0A48CFC2206
Type
Article: article from journal or magazin.
Collection
Publications
Institution
Title
Influence of EU case law on the prohibition of international tax abuse in Swiss practice: Critical remarks on the Federal Supreme Court Judgment 2C_354/2018 of 20 April 2020 and on its references to the ‘Danish cases’ decided by the Court of Justice of the European Union
Journal
Archives de droit fiscal suisse (ASA)
Author(s)
Danon R., Malek B.
ISSN
1422-3481
Publication state
Published
Issued date
25/02/2021
Volume
89
Number
8
Pages
477-511
Language
english
Create date
12/08/2020 23:41
Last modification date
12/11/2021 6:40
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