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
Platform Economy and VAT Issues – Application Examples of Platform Taxation under Article 20a of the Swiss VAT Act, in: Zuger Steuerpraxis, September 2025 / Nr. 89
Autor: Dr. Philip Frey-Felder