The War in Ukraine, Volunteers and Non-profit Organizations : Regulatory and Law-Related Challenges | Nonprofit policy forum |  | | 2025 | 41 | 16 |
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Incitations fiscales pour les donateurs. Aperçu et recommandations pour la Suisse | Steuer-Revue |  | | 2022 | 414 | 9 |
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Who donates and how? New evidence on the tax incentives in the canton of Geneva, Switzerland | Journal of empirical legal studies |  | | 2022 | 243 | 123 |
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Foundations in Europe from a tax perspective – observations and trends | Comparative Highlights of Foundation Laws - The Operating Environment for Foundations in Europe |  | | 2021 | 342 | 141 |
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Tax incentives for charitable giving. Evidence from the Swiss Canton of Geneva | The Routledge Handbook on Taxation and Philanthropy |  | | 2021 | 200 | 48 |
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Behavioural philanthropy. Harnessing behavioural sciences to design more effective tax incentives for philanthropy | The Routledge Handbook of Taxation and Philanthropy |  | | 2021 | 210 | 191 |
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The OECD Report on Taxation and Philanthropy : Main Findings and Policy Options for Switzerland | Expert Focus |  | | 2021 | 443 | 153 |
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The Routledge Handbook on Taxation and Philanthropy | |  | | 2021 | 324 | 290 |
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Fiscalité et femmes: de la nécessité d'un passage à l'imposition individuelle | Revue de droit administratif et de droit fiscal. Partie 2, Droit fiscal |  | | 2021 | 377 | 39 |
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Editors' Introduction to the Volume | The Routledge Handbook of Taxation and Philanthropy |  | | 2021 | 249 | 74 |
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Encouraging Sustainable Investment through Direct Tax Relief: Swiss and EU State Aid Legal Framework | IFF Forum für Steuerrecht |  | | 2020 | 536 | 228 |
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Tax Incentives for Charitable Giving as a Policy Instrument: Theoretical Discussion and Latest Economic Research | World Tax Journal |  | | 2020 | 462 | 962 |
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Conceptual Problems of the Corporate Tax. Swiss-US Comparative Analysis | |  | | 2019 | 272 | 0 |
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An Act of Love? Tax Aspects of Corporate Philanthropy | Vers les sommets du droit: Liber amicorum pour Henry Peter |  | | 2019 | 255 | 207 |
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Activité à but lucratif d'une entité d'utilité publique exonérée d'impôt : Notion et limites | Expert Focus |  | | 2019 | 415 | 132 |
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Philanthropy and Taxation: Swiss legal framework and reform perspectives | Expert Focus |  | | 2018 | 272 | 88 |
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Jurisdiction and Impact of National Treatment | Elgar Encyclopedia of International Economic Law |  | | 2017 | 222 | 0 |
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Conceptual problems of the corporate tax: Swiss and comparative aspects | |  | | 2017 | 785 | 2 |
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Taxation without Representation: The Case of Resident Non-Citizens | Bulletin for International Taxation |  | | 2015 | 331 | 191 |
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Post-crisis tax measures in the financial sector | Les difficultés économiques en droit |  | | 2015 | 191 | 0 |
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L'appréciation économique des dispositions du droit fiscal | Le législateur, son juge et la mise en œuvre du droit |  | | 2014 | 278 | 3 |
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ATF 137 II 284-295 (10.2.2011/a)Nomination d'un chargé d'enquête. Notion de l'appel au public (art. 36 LFINMA; 23 quater al. 1LB; 3 LPCC; OPCC; N. 9 ss de la circulaire de la FINMA 2008/8, Appel au public au sens de la législation sur les placements collectifs de capitaux) | Revue de droit administratif et de droit fiscal. Partie 1, Droit administratif |  | | 2012 | 244 | 0 |
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