Analyse der bundesgerichtlichen Rechtsprechung zur Gewinnbesteuerung juristischer Personen aus dem zweiten Halbjahr 2022, ASA

ASA 91 / 11-12 / 2022-2023, 747 ff.

June 2023

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