Luzius U. Cavelti

Altenburger legal + tax

Seestrasse 39

Kusnacht - Zurich, 8700

Switzerland

SCHOLARLY PAPERS

2

DOWNLOADS
Rank 46,482

SSRN RANKINGS

Top 46,482

in Total Papers Downloads

870

CITATIONS

1

Scholarly Papers (2)

1.

Automatic Information Exchange versus the Withholding Tax Regime Globalization and Increasing Sovereignty Conflicts in International Taxation

World Tax Journal (IBFD), Vol. 5, No. 2, pp. 172 (2013)
Number of pages: 43 Posted: 03 Dec 2013 Last Revised: 21 Sep 2017
Luzius U. Cavelti
Altenburger legal + tax
Downloads 489 (56,637)

Abstract:

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Tax Sovereignty, Automatic Information Exchange, FATCA, Withholding Tax Regime, Rubik, EU Savings Tax

2.

Why Corporate Taxation Should Mean Source Taxation: A Response to the OECD's Actions Against Base Erosion and Profit Shifting

World Tax Journal (IBFD), Vol. 9, No. 3, pp. 352 (2017)
Number of pages: 6 Posted: 03 May 2016 Last Revised: 21 Sep 2017
Luzius U. Cavelti, Christian Jaag and Tobias Rohner
Altenburger legal + tax, Swiss Economics and Baker McKenzie
Downloads 381 (76,577)

Abstract:

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BEPS, Base Erosion and Profit Shifting, Corporate Taxation, Source v Residence, Permanent Establishment