Manual on the Swiss Value Added Tax Act (VAT Act)
Manual on the Swiss Value Added Tax Act (VAT Act)
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
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