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Previous	BIT/2015/3-6 Hybrid debt and hybrid equity instruments and the interest limitation rules in South Africa	BIT/2015/3-7 German Federal Tax Court again questions constitutionality of treaty override	BIT/2015/3-8 The implementation of the " Authorised OECD Approach " under German law and its relation to tax treaties already in force	BIT/2015/4/5-1 Switzeland in a post - BEPS world	BIT/2015/4/5-10 Tax incentives for research and development	BIT/2015/4/5-11 Relocation of a company's business to Switzerland	BIT/2015/4/5-12 Tax considerations for M&A transactions and restructuring in Switzerland	Next

Disponible únicamente la versión en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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Biblioteca del Instituto de Estudios Fiscales

Switzeland in a post - BEPS world Robert Danon and Christoph Schelling Electrónico