Prof. Dr. Madeleine Simonek - Schweizerisches und Internationales Steuerrechtmore information

Fakultäten » Rechtswissenschaftliche Fakultät » Rechtswissenschaftliches Institut » Staats-, Verwaltungs- und Völkerrecht » Prof. Dr. Madeleine Simonek

Current research projects

Project leader Project title
Arth Thesis: The mutual agreement procedure and the arbitration procedure in international tax law.

Completed research projects

Project leader Project title
Becker Thesis: Contribution of use in swiss tax law
Frescurato Thesis: The concept of permanent establishment in the insurance.
Gmür Thesis: Connecting Factors in International Inheritance Tax Law from a Law History and a Contemporary Point of View
Hänsenberger Thesis: The Principle of Periodicity in Income and Corporate Tax Law
Hongler Thesis: Hybrid Financial Instruments in Swiss Domestic and International Tax Law
Habilitation: Justice in International Tax Law
Lichtenthäler Thesis: star-companies in international tax law
Pfister Thesis: The digital economy in international tax law: Influence on tax sovereignty and tax distribution rules.
Schuler Thesis: The Goodwill in Commercial and Tax Law
Simonek Corporate Income Taxation - Developments 2010 (yearly publication)
Corporate Income Taxation - A Textbook for Teaching, Research and Practice
Swiss International Tax Law (textbook)
Tax Sovereignty
Implications of the new Swiss Accounting Act on Income Taxation
The Relevance of the Principle of Periodicity for Tax Law
The Impact of ECJ Rulings on Swiss Tax Law
Corporate Income Taxation - Developments 2012 (yearly publication)
The principle of good faith in Swiss domestic and international tax law
Commentary on the Swiss Federal Constitution, Commentary of Article 128, 129 and 132
National Report Switzerland in Taxation of Charities, EATPL Annual Congress Rotterdam
Taxpayers' rights in the interntional exchange of information procedure: where is the right balance?
The spontaneous and automatic exchange of information before its implementation in Switzerland
International legal cooperation including legal cooperation in law law
Commentary on art. 23A and 23B, N 1-118 and N 188-211.
Arbitration clauses in double taxation treaties.
The borderlines of international exchange of information in tax matters.
BEPS Action 7: New rules for agency permanent establishments and its impact on Swiss tax law.
Is the principle of legal unity a proper interpretation method in tax law? Analysis of the Jurisdiction of the Federal Supreme Court.
BEPS Action 6: prevention of treaty abuse with the principal purpose test - implications and need for action for Switzerland?
The Relevance of the Taxpayer's Right to be Informed and Heard in the Exchange of Information Procedure: Swiss Approach.
Dependent agent PE in Germany, Austria and Switzerland with regard to BEPS actionpoint 7
Vogelsang Thesis: The Definition of Permanent Establishment in Swiss and International Tax Law

Last update 17.08.2017