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ESR

Economic Substance Regulations

Federal Tax Authority is hereby appointed as the National Assessing Authority and shall carry out the functions prescribed to it under the resolution.

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Economic Substance Regulations
Economic Substance Regulation Guide

Economic Substance Regulation Guide

The Federal Tax Authority provides you with a set of guides, clarifications and references that will help you understand your tax obligations.

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Page last updated: : May 22, 2024
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