IFA Switzerland extraordinary meeting, University of Lucerne
The presentation of the Swiss Country Report on Subject no. 2 at this years IFA Annual Conference in Lisbon deals with treaty abuse from the source state's perspective. It discusses the main topic, highlights key points from the General Reporters, and presents selected Swiss instruments to combat treaty abuse. The presentation also addresses the interaction between national and treaty-based anti-abuse measures and recent Swiss court rulings on beneficial ownership and treaty abuse.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
