Analyse der bundesgerichtlichen Rechtsprechung zur Gewinnbesteuerung juristischer Personen aus dem ersten Halbjahr 2023, ASA

January 2024

ASA 92 / 6-7 / 2023-2024, 327 ff.

ASA (Archiv für Schweizerisches Abgaberecht / Archive for Swiss Tax Law) – The academic journal on current tax topics: For 100 years, the medium for tax law that examines and discusses the latest developments in legislation and the application of the law in academic articles.

Andreas Helbing and Marc Dietschi comment on the Federal Supreme Court’s decisions in corporate income tax law every six months as part of the ASA magazine’s overview of case law.


Publication only in German