E-viri
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Robinson, Philip; Huber, Markus F; Hull, Howard R; Schreiber, Rene; Preisig, Alfred
Journal of International Taxation, 05/2007, Letnik: 18, Številka: 5Trade Publication Article
On February 13, 2007, the European Commission and Switzerland issued statements regarding the sustainability of certain Swiss cantonal tax regimes. The EC is maintaining that cantonal tax relief afforded to "holding companies," "auxiliary companies," and "mixed companies" is tantamount to state aid. The Swiss federal government has issued a clear rejection of the EC's claims.
