Conceptual problems of the corporate tax Swiss-US comparative analysis /
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| Format: | Online Book |
| Language: | English |
| Published: |
IBFD,
2019
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| Online Access: | http://ezproxy.villanova.edu/login?URL=http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2099889 |
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Table of Contents:
- Cover -- Title -- Copyright -- Acknowledgements -- Chapter 1: General Introduction -- 1.1. General research framework -- 1.1.1. Scope and objectives -- 1.1.2. Comparative framework -- 1.1.3. Sources -- 1.2. Guiding legal principles of the Swiss tax system -- 1.2.1. Ability to pay and the distributive justice principles -- 1.2.2. Legality -- 1.2.3. Equivalence (benefit taxation) -- 1.2.4. Economic freedom -- 1.2.5. Cyclical taxation and the Totalgewinn theory -- Part 1: Formal Approach: Entity Classification Problem -- Chapter 2: Opening Comments Part 1
- Chapter 3: Swiss Entity Classification for Tax Purposes -- 3.1. Relationship between tax law and private law -- 3.1.1. Historical approach -- 3.1.2. Contemporary approach -- 3.1.3. Excursus: Interaction in commercial and tax law reporting -- 3.1.3.1. Determinance principle -- 3.1.3.2. Exceptions to the determinance principle -- 3.1.4. Summary and evaluation -- 3.2. General entity classification rule: The separation principle -- 3.2.1. Legal framework -- 3.2.2. Definition of a legal entity -- 3.2.2.1. Domestic entities -- 3.2.2.1.1. General comments -- 3.2.2.1.2. Types of business corporations
- 3.2.2.2. Foreign entities -- 3.2.2.2.1. Private international law: The principle ofincorporation (article 154 PILA) -- 3.2.2.2.2. Tax law: The principle of resemblance (article 49(3) LIFD) -- 3.2.3. Entities without legal personality (sociétésde personnes) -- 3.2.3.1. Civil law framework -- 3.2.3.1.1. General comments -- 3.2.3.1.2. Types of non-corporate businesses -- 3.2.3.1.3. Sole proprietorships -- 3.2.3.1.4. Partnerships -- 3.2.3.2. Tax law framework -- 3.2.3.2.1. Tax subjects and flow-through treatment -- 3.2.3.2.2. Tax object -- 3.2.4. Summary and critical review
- 3.3. Exceptions to the separation principle -- 3.3.1. "Substance over form" approach -- 3.3.1.1. Absence of a general substance-over-form legal norm -- 3.3.1.2. Specific substance-over-form legal tools -- 3.3.2. Tax avoidance -- 3.3.2.1. Abuse-of-a-right theory in private law (article 2(2) CC) -- 3.3.2.2. Judicial theory of tax avoidance -- 3.3.2.2.1. Concept and legal framework -- 3.3.2.2.2. Doctrinal critics -- 3.3.2.3. Durchgriff (piercing of the corporate veil) -- 3.3.2.3.1. Concept and legal framework -- 3.3.2.3.2. Private law -- 3.3.2.3.3. Tax law
- 3.3.2.4. Excursus: "Economic viewpoint" in tax law interpretation -- 3.3.3. Normative approach -- 3.3.3.1. Opening comments -- 3.3.3.2. Collective investment schemes -- 3.3.3.2.1. Definition and legal framework -- 3.3.3.2.2. SICAVs -- 3.3.3.2.3. Contractual funds investing directly in real estate -- 3.3.3.3. Foreign pass-through entities -- 3.3.3.3.1. Pass-through entities subject to Swiss limited taxing jurisdiction (articles 49(3) and 11 LIFD) -- 3.3.3.3.2. Pass-through entities with no economic activities in Switzerland -- 3.3.3.3.3. Critical evaluation of article 49(3) LIFD