In this webinar, which is organized by the Tax Policy Center of the University of Lausanne, leading international experts will be critically discussing the impact of the CJEU “'Danish cases” (C-115/16 and C-116/16) on the case law of domestic courts (France,…
In the Kluwer International Tax Blog, Professor Robert Danon and Mr. Benjamin Malek (research associate at the Tax Policy Center of the University of Lausanne) discuss an important decision (2C_354/2018) in which the Swiss Federal Tribunal referred for the first…
In interviews in the evening television news (RTS - Radio Télévision Suisse) and in the journal “Le Temps”, Professor Robert Danon offers critical thoughts on the judgment of the EU General Court in the Apple case. He shares…
In this article, Professor Robert Danon discusses the principal purpose test (PPT) included in article 29(9) of the OECD and UN Models (2017) which now represents the multilateral minimum standard to combat tax treaty abuse. The new rule provides that:…
