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