Recent developments in the use of Swiss finance branches

Journal
Palacios, J.; Cueva González-Cotera, Á. de la
European Taxation 2006 (Volume 46), No. 2
PriceUSD 45

This note considers the effect of recent Spanish developments on Swiss finance branch structures, taking into account the position of the Spanish tax authorities and the EU-Switzerland agreement on the application of various EU Directives