VAT treatment of electronic services without monetary payment, data as consideration, Diss., Zurich/Geneva 2025
VAT treatment of electronic services without monetary payment, data as consideration, Diss,. Zurich/Geneva 2025
Arm’s Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments
Arm’s Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments
Authors: Céline Martin, Vikram Chand, Natassia Burkhalter
INTERTAX, Vol. 50 (2022), Issue 1, p. 66-81