Commentary on the Swiss Value Added Tax Act
Commentary on Art. 3 lit. a-k, Art. 18 and Art. 39 of the Swiss Value Added Tax Act
Corresponding and Secondary Adjustments in Transfer Pricing Matters in Switzerland
Corresponding and Secondary Adjustments in Transfer Pricing Matters in Switzerland
von: Laurent Riedweg, Raoul Stocker,
Global Tax Weekly, 04/2014, Seite 32 ff.