The journal ASA (Archiv für Schweizerisches Abgaberecht) has for more than 75 years provided a forum for the analysis and discussion in scholarly articles of the most recent developments in both tax-related legislation and its application. The journal appears nine times a year. The articles appear in either German or French, with abstracts in both languages.
In addition to academic leading articles, the decisions of the Federal Supreme Court are also presented with critical analysis by our authors.
The section Issues of the Day contains, firstly, the latest official announcements of the Swiss Federal Tax Administration (FTA) concerning national and international tax law, and, secondly, short articles in which recent landmark decisions by the tax administration and tax law authorities are subject to scholarly analysis as well as commentary on current tax-related debates within both academia and politics.
Thanks to an annual literature overview and numerous reviews of the most recent publications, subscribers to the journal are ultimately kept up to date with all the latest developments. There are also regular special numbers focusing on current issues, which in the past have included topics such as trust taxation, fundamental aspects of tax harmonisation and the new Value Added Tax Act.
ASA is also available online. By registering at www.asa-online.ch you will have electronic access to the current edition of ASA as well as the archive containing all articles from the last 10 years. This online access will enable you to research more efficiently in the area of tax law and ensure you are comprehensively up to date. Contact: asa@weblaw.ch.
