16: Tax Law
- Page ID
- 10328
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Madeleine Simonek Martina Becker
Tax Law
I.Fiscal Sovereignty and Constitutional Principles
1.Federalism and Fiscal Sovereignty
a)Distribution of Fiscal Sovereignty
b)Federal Tax Harmonisation Act
2.Main (Constitutional) Principles
c)Principle of Uniformity and Ability-To-Pay Principle
d)Prohibition of Inter-Cantonal Double Taxation
II.Most Important Taxes and Tax Codes
b)Withholding (Anticipatory) Tax
a)Taxes on Income and Net Wealth
b)Taxes on Net Profit and Capital of Legal Entities
3.International Tax Agreements
c)Bilateral Agreements with the European Union
1.Principle of Equality: Taxation of Married and Non-Married Couples
2.Ability-To-Pay Principle: Degressive Income Tax Rates
3.Principle of Good Faith: Swiss Ruling Practice