Taxing Robots? From the Emergence of an Electronic Ability to Pay to a Tax on Robots or the Use of Robots / World Tax Journal

New practice of the canton of Vaud on the taxation at source of artists, athletes and speakers performing in Switzerland

New Exchange of Information versus Tax Solutions of Equivalent Effect

The “Realpolitik” of tax solutions of equivalent effect: Alternative or accessory to AEOI ?

Le contentieux fiscal