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Patrick Schmid
Former Member
Last Name
Schmid
First name
Patrick
Email
patrick.schmid@unisg.ch
Now showing
1 - 5 of 5
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PublicationType: journal articleJournal: Beiträge zu aktuellen Themen an der Schnittstelle zwischen Recht und Betriebswirtschaft V
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PublicationTax Arbitration under the BEPS Convention, An Overview and Potential Pitfalls from a Swiss PerspectiveOn 7 June 2017, Swiss representatives signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“BEPS Convention”). Once in force, the BEPS Convention will amend 14 of Switzerland’s double taxation agreements and implement, among other measures, an arbitration dispute resolution procedure. Where two contracting states are unable to reach an agreement within a certain timeframe, the affected taxpayer can initiate an arbitration procedure on any unresolved issues. The article provides background information, gives an overview over the arbitration procedure under the BEPS Convention while highlighting potential pitfalls from a Swiss perspective.Type: journal articleJournal: ASA BulletinVolume: Vol. 36Issue: No. 2
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PublicationType: journal articleJournal: TPI – Transfer Pricing InternationalIssue: 2
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PublicationType: journal articleJournal: TPI – Transfer Pricing InternationalIssue: 4
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PublicationType: journal articleJournal: Bulletin for International TaxationVolume: Vol. 69Issue: No. 4/5