Abstract
Switzerland accomodates a great number of foreign-controlled enterprises, including manufacturing enterprises, holding companies created to hold foreign based investments, and service and finance companies coordinating international interests of multi-national groups. However, for those companies based in countries which tax profits of Swiss subsidiaries, Switzerland may have lost, to a certain extent, its former attraction as a tax haven.
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© 1979 Springer Science+Business Media Dordrecht
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Arnold, K. (1979). Switzerland. In: Campbell, D. (eds) International Handbook on Comparative Business Law. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4399-0_7
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DOI: https://doi.org/10.1007/978-94-017-4399-0_7
Publisher Name: Springer, Dordrecht
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