📄 Rejuvenating international tax competition
International Tax Review, Mergers & Acquisitions, S. 38 et seq.
📄 Source and residence – new configuration of their principles
Cashiers de droit fiscal international, the Netherlands, 2005
📄 Federal Tax Administration Circular regarding Taxation of Service Companies
International Transfer Pricing Journal, IBFD, Amsterdam, Sept./Okt. 2004, S. 226 et seq.
📄 Tax developments in the canton of Geneva: Tax credits versus social allowances
European Taxation, Amsterdam, 2002, Vol. 42/2, S. 103 et seq.
📄 Taxation and the European Convention on Human Rights in the domestic law of the Council of Europe Countries
European Taxation, Amsterdam, 2001, Vol. 41/12, S. 57 et seq.
📄 Foreign tax credit modifications, Foreign tax credit modifications
European Taxation, Amsterdam, 2001, Vol. 41/10, S. 408 et seq.
📄 Swiss tax avoidance practices in M&A transactions
International Tax Review Nr. 98, Mergers & Acquisitions, S. 34 - 38
📄 Taxation of option rights granted to shareholders
International Tax Review, Switzerland (3. Edition), S. 45 et seq.
📄 The Swiss construction site: Aligning tax law with international standards
Tax Review Nr. 97, Switzerland (4. Edition), S. 32 - 34