L'imposizione dei "quasi residenti" in Svizzera. Considerazioni critiche

Translated title of the contribution: [Autom. eng. transl.] The taxation of "quasi-residents" in Switzerland. Critical considerations

Paolo Arginelli, Samuele Vorpe

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] The contribution deals with the critical examination of the jurisprudence of the Swiss federal court concerning the obligation incumbent on the State of employment, due to the agreement on the free movement of workers concluded between Switzerland and the European Union, to consider the personal situation and family member of the non-resident worker who, in that State, obtains all or almost all of his total income.
Translated title of the contribution[Autom. eng. transl.] The taxation of "quasi-residents" in Switzerland. Critical considerations
Original languageItalian
Pages (from-to)677-721
Number of pages45
JournalRIVISTA TICINESE DI DIRITTO
Publication statusPublished - 2014

Keywords

  • Accordo sulla libera circolazione dei lavoratori tra Svizzera e Unione europea
  • Discriminazione
  • Imposte sui redditi
  • Lavoratori non residenti

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