Missbach, Andreas - In: Prokla : Zeitschrift für kritische Sozialwissenschaft 39 (2009) 1, pp. 101-117
Although Switzerland is not a typical tax haven, Switzerlands legal system has some distinctive features that allows foreign individuals and companies to evade taxes. The most important is the distinction between tax evasion and tax fraud, with only the latter being a criminal offense. Therefore...
