Trusts in international taxation : new tax rules

Journal
Jung, M.R.
Switzerland
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2008 (Volume 10), No. 4
Format/Price
JournalUSD 45

This comprehensive article thoroughly considers the taxation of trusts in Switzerland in various cross-border contexts. In addition to examining the treatment under Swiss treaties, special attention is paid to the impact of the OECD Model Convention and other OECD developments.