Taxation of income derived from electronic commerce : National Report : Switzerland
ContributorsOberson, Xavier
Presented at55th Congress of the International Fiscal Association, San Francisco, September 30 - October 5
Published inTaxation of income derived from electronic commerce, p. 691-710
PublisherThe Hague : Kluwer Law International
Collection
- Cahiers de droit fiscal international; 86a
Publication date2001
Keywords
- Commerce électronique
- Impôt sur le revenu
- Droit
- Suisse
- Steuer vom Einkommen
- Quellensteuer
- Steuerpflicht
- Internet
- E-Commerce
- Steuer vom Unternehmungsgewinn
- Schweiz
- Impôt à la source
- Assujettissement(impôt)
- E-commerce
- Impôt sur le bénéfice des entreprises
- Suisse(état)
Affiliation entities
Citation (ISO format)
OBERSON, Xavier. Taxation of income derived from electronic commerce : National Report : Switzerland. In: Taxation of income derived from electronic commerce. San Francisco. The Hague : Kluwer Law International, 2001. p. 691–710. (Cahiers de droit fiscal international)
Main files (1)
Proceedings chapter (Published version)
Identifiers
- PID : unige:46048
ISBN9789041116352
