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S. v. Canton of Berne.

Switzerland.  16 September 1959 .

Published online by Cambridge University Press:  01 January 2021

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Abstract

Treaties — Interpretation of — Principles and rules of — Relevance of travaux preparatoires — "Historical" and grammatical interpretation — The law of Switzerland.

Treaties — Special kinds of — Double taxation treaties — Whether “income” includes capital gains — The law of Switzerland.

Keywords

Treaties
Type
Case Report
Information
International Law Reports , Volume 27 , 1963 , pp. 292 - 293
Copyright
© Cambridge University Press 1963

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