Presentation of country report / Topic II: Improper use of tax treaties and source taxation: policy, practice and beyond

IFA Switzerland extraordinary meeting, University of Lucerne

The presentation of the Swiss Country Report on Subject no. 2 at this years IFA Annual Conference in Lisbon deals with treaty abuse from the source state's perspective. It discusses the main topic, highlights key points from the General Reporters, and presents selected Swiss instruments to combat treaty abuse. The presentation also addresses the interaction between national and treaty-based anti-abuse measures and recent Swiss court rulings on beneficial ownership and treaty abuse.