Switzerland's Unique Position: Navigating International and European Tax Law Through the Agreement on Free Movement of Persons
The Agreement on Free Movement of Persons illustrates a blend of adherence to treaty standards and Switzerland’s partial EU integration
Ricercatore di tipo A in diritto tributario
Università degli Studi del Sannio, Benevento
The Agreement on the Free Movement of Persons straddles the domains of international law and EU acquis, affecting its interpretation and application, while spotlighting issues in the international tax framework deemed inadequate for current global economic integrations. The EU’s Anti-Tax Avoidance Directive (ATAD) addresses these challenges with rules designed to protect the internal market and combat tax avoidance, raising legal questions within the EU and Member States’ laws. This treaty, though ostensibly traditional, effects a partial but significant integration of Switzerland into the EU’s legal system, mandating dynamic adherence to evolving ECJ jurisprudence and suggesting a deeper, dynamic engagement with the EU acquis, underscoring sovereignty concerns within tax regulation and cross-border practices.
- Introduction
- Interpretation of the FMPA
- Mobility guarantess
- Agreement between the Community and Switzerland on the free movement of persons
- The impact of the free movement of capital on Member States corporate income tax systems in situations involving third-country investments
- Rules to combat tax avoidance practices with a direct impact on the functioning of the internal market
- The interwoven connection between tax benefits and proper use of holding companies: the example of Switzerland
- Member States and third countries: aspects concerning their relationship
- Aspects of positive legal integration regulated under international tax law between Member States and third countries
- Conclusions