Inconsistencies in the tax treatment of financial instruments under the EU Directive and the Switzerland-EU agreement on taxation of savings

Journal
Greco, E.F.; Jaeggi, P.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2006 (Volume 8), No. 2
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This article points out certain inconsistencies in the application of the saving directive in the context of financial instruments and discusses the Swiss implementation of the agreement.