No CrossRef data available.
We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.
We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.
Published online by Cambridge University Press: 01 January 2021
International law in general — Relation to municipal law — Bilateral agreements — Whether prevent enactment of general norms of municipal law and their application to foreign nationals not covered by such agreements — Primacy of treaty rules over municipal law for nationals of States covered by such agreements — The law of Switzerland
Treaties — Conclusion and operation of — Effect of municipal legislation — Double taxation agreements — Whether prevent enactment of general norms of municipal law on double taxation and their application to foreign nationals not covered by agreements — Primacy of treaty rules over municipal law for nationals of States covered by agreement — The law of Switzerland
Treaties — Conclusion and operation of — Effect of treaties on third parties — Double taxation agreements — Whether prevent enactment of norms of municipal law on double taxation and their application to foreign nationals not covered by agreement — Primacy of treaty rules over municipal law for nationals of States covered by bilateral agreements — The law of Switzerland