Author Dr. Roland A. Pfister Introduction The article critically examines the evolution of the global Tax Transparency framework, questioning...
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Rethinking the Swiss Withholding Tax on Bonds: A Critical Analysis of Its Swiss Tax Impact
Author Dr. Roland A. Pfister Introduction This article analyzes the impact of Switzerland’s 35% withholding tax (WHT) on bond interest payments...
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Rethinking the international tax transparency framework
Author Dr. Roland A. Pfister Introduction The article critically examines the evolution of the global Tax Transparency framework, questioning...
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The Tax Law Perspective in Cryptocurrencies
Author Dr. Roland A. Pfister Introduction The development and use of blockchain technology has been so increasingly dynamic that it is...
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Key Aspects of the Challenges of Tax Compliance Management
Author Dr. roland a. pfister introduction In an increasingly demanding tax and regulatory environment, the introduction of new tax rules has...
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El intercambio de información tributaria con países emergentes y en vías de desarrollo
Author Dr. roland a. pfister introduction El presente artículo también explora el impacto de la protección del derecho a la privacidad y...
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