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Full article: doi.org/10.1515/zug-...
2mo
Expenditure-based taxation ( forfait fiscal/Pauschalbesteuerung ) is a distinctive Swiss tax regime under which wealthy non-working foreign residents are taxed according to their estimated living expe...
doi.org
A paradise for foreign capitalists? Expenditure-based taxation in Switzerland, 1916–2020
Thibaud Giddey
