'Swiss tax resident' presentation slideshows

IFA bilateral UK/Swiss meeting Swiss treaty anti abuse provisionals CFC May 10 / 11, 2012

IFA bilateral UK/Swiss meeting Swiss treaty anti abuse provisionals CFC May 10 / 11, 2012. Historic overview of Swiss anti-abuse rules. 1951 Art. VI Abs. 2 DTT-US 51 1962 BRB 62 and circular letter 62 1966 Art. 14 DTT-F 1966 Art. 9 Abs. 2 lit. a (i) DTT-NL 1971 Art. 23 DTT-D

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