Burkhard, Alisa and Cavelti, Luzius U.. (19 August 2019) Groundbreaking Swiss Supreme Court Decision on Tax Administrative Assistance - The End of 'Foreseeable Relevance'? Bloomberg Daily Tax Report.
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Official URL: https://edoc.unibas.ch/74904/
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Abstract
The Federal Supreme Court of Switzerland recently issued a decision indicating that foreign tax authorities may be allowed to go on “fishing expeditions” for account holder information without showing “foreseeable relevance” in their administrative assistance requests to the Swiss Federal Tax Administration. Alisa Burkhard and Luzius Cavelti of Altenburger Ltd. examine the decision and the possible ramifications.
| Faculties and Departments: | 02 Faculty of Law > Departement Rechtswissenschaften > Fachbereich Öffentliches Recht > Professur für Steuerrecht (Cavelti) |
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| UniBasel Contributors: | Cavelti, Luzius |
| Item Type: | Newspaper or Magazine Article |
| Publisher: | Bloomberg Tax |
| Note: | Publication type according to Uni Basel Research Database: News item print |
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| Last Modified: | 03 Jun 2020 12:14 |
| Deposited On: | 03 Jun 2020 12:14 |
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