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
Commentary on administrative assistance procedures and legal remedies
Commentary on administrative assistance procedures and legal remedies
Authors: Céline Martin, Michael Urwyler
in: Martin Zweifel, Michael Beusch, Stefan Oesterhelt (Hrsg.), Kommentar zum Schweizerischen Steuerrecht, Amtshilfe, Basel 2020