haku: @journal_id 523 / yhteensä: 381
viite: 309 / 381
| Tekijä: | Grüninger, H. |
| Otsikko: | Switzerland : Cross-border exchange of information and administrative assistance in tax matters, in particular between Germany and Switzerland. |
| Lehti: | European Taxation
1987 : VOL. 27:5, p. 139-142 |
| Asiasana: | TAXATION CO-OPERATION SWITZERLAND FEDERAL REPUBLIC OF GERMANY |
| Kieli: | eng |
| Tiivistelmä: | A review of the administrative and judicial assistance between Federal Germany and Switzerland in tax matters, administrative aid, the legal basis and categories of administrative aid, competence, quantitative aspects, the application of the exchange of information, remedies against administrative aid, judicial assistance, legal remedies, and concerning the transmission of information to the German Tax Administration: domestic statutory provisions and treaty provisions. |
SCIMA