Swiss National Report on Residence of Individuals under Tax Treaties and EU law

Introduction

This book deals comprehensively with the problems raised by residence of individuals for tax purposes. It begins with an overview of residence of individuals in private international law, with a particular emphasis on general principles on residence and conflict of law rules. It then examines issues raised by residence of individuals in EC (non-tax) law. Individual country surveys provide in-depth analyses from a national viewpoint. The following countries are discussed: Australia, Austria, Belgium, Canada, France, Germany, Italy, Japan, Netherlands, Spain, Switzerland and United Kingdom Publiziert in: IBFD Chapter: Residence of Individuals under Tax Treaties and EC Law (S. 541-582)