Tobler, Christa; Baur, Georges (2021): Interpreting the EFTA Convention: The example of the participation exemption method under Norwegian corporate tax law. In: Schweizerisches Jahrbuch für Europarecht 2020/2021, Bern: Stämpfli/Schulthess, S. 403-418.

Publication year:
2021

Abstract
The book chapter deals with the interpretation of the provisions of the EFTA Convention, notably against the background of EU law and EU-Swiss agreements. A case study focuses on a particular aspect of corporate taxation.