TITLE

SWITZERLAND

AUTHOR(S)
Fischer, Michael
PUB. DATE
November 2005
SOURCE
Lawyer;11/7/2005, Vol. 19 Issue 43, p53
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article reports that Switzerland has entered into a number of bilateral agreements with the European Union which now make it more difficult for funds from dubious sources to take advantage of Swiss banking secrecy laws. Regulations discussed include: residency requirements of EU nationals; lump sum taxation and estate tax; the recognition of trusts; taxation of savings income; and international judicial and administrative assistance.
ACCESSION #
18858871

 

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