L’introduction du « principal purpose test » en Suisse : analyse et recommandations

Details

Ressource 1Request a copy Under embargo until 01/01/2029.
UNIL restricted access
State: Public
Version: Final published version
License: Not specified
Serval ID
serval:BIB_D2F3F5C47A94
Type
Article: article from journal or magazin.
Collection
Publications
Institution
UNIL/CHUV
Title
L’introduction du « principal purpose test » en Suisse : analyse et recommandations
Journal
IFF Forum für Steuerrecht
Author(s)
Malek B.
ISSN
1424-9855
Publication state
Published
Issued date
06/2019
Number
2019/2
Pages
106-127
Language
french
URN
urn:nbn:ch:serval-BIB_D2F3F5C47A941
OAI-PMH
oai:serval.unil.ch:BIB_D2F3F5C47A94
Publisher's website
https://www.iff-info.ch/de/publikation/produkt/l-introduction-du-principal-purpose-test-en-suisse-analyse-et-recommandations
Create date
15/03/2019 16:31
Last modification date
28/06/2023 6:15
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