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The enactment of a value-added tax in Switzerland

Due, John Fitzgerald - In: Canadian tax journal 42 (1994) 5, pp. 1294-1305

Persistent link: https://www.econbiz.de/10001176987

The Swiss value-added tax

Due, John Fitzgerald - In: Canadian tax journal 45 (1997) 2, pp. 260-268

Persistent link: https://www.econbiz.de/10001229111

Sales taxation and diverse distribution channels : the Swiss solution

Due, John F. - In: Canadian tax journal 9 (1961) 2, pp. 129-132

Persistent link: https://www.econbiz.de/10002098931

Swiss experience and the Canadian wholesale sales tax proposal

Due, John F. - In: Canadian tax journal 24 (1976) 2, pp. 103-110

Persistent link: https://www.econbiz.de/10002099032

The Swiss Value Added Tax after 5 Years

Due, John F. - 2000

This article brings up to date the development of the Swiss value added tax, with discussion of the status of the plans to convert the legal basis from an ordinance to a law, a summary of the tax, and data for numbers of firms, taxable and non-taxed sales, in total and by class of firm, and...

Persistent link: https://www.econbiz.de/10014151459