{"id":22,"date":"2015-05-06T05:19:25","date_gmt":"2015-05-06T05:19:25","guid":{"rendered":"https:\/\/www.cr-law.ch\/?page_id=22"},"modified":"2024-02-06T12:32:14","modified_gmt":"2024-02-06T12:32:14","slug":"publications","status":"publish","type":"page","link":"https:\/\/www.cr-law.ch\/en\/publications\/","title":{"rendered":"Publications"},"content":{"rendered":"<h1>Publications of Dr. Roger M. Cadosch<\/h1>\n<h3>Books<\/h3>\n<ul>\n<li><a href=\"http:\/\/www.steuerplanung-kmu.ch\" target=\"_blank\" rel=\"noopener\">Steuerplanung KMU<\/a>, Cosmos Verlag AG, 3. Edition, Muri b. Bern 2017<\/li>\n<li>DBG. Bundesgesetz \u00fcber die direkte Bundessteuer, Kurzkommentar; Verlag Orell F\u00fcssli, 2. Edition, Z\u00fcrich 2008<\/li>\n<li>The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons, Verlag St\u00e4mpfli AG, Bern, 2005<\/li>\n<li>Besteuerungsprobleme beim Electronic Commerce, BBSW Heft Nr. 14, Verlag St\u00e4mpfli AG, Bern (dissertation\u00a0University of Bern\u00a02001)<\/li>\n<\/ul>\n<h3>Further publications<\/h3>\n<ul>\n<li>Sicherstellung von Zollforderungen, Art. 76-84, in: Martin Kocher\/Diego Clavadetscher (Hrsg.), Zollgesetz (ZG), St\u00e4mpflis Handkommentar SHK, Bern 2009, S. 477-520<\/li>\n<li>Besteuerung von Sportlern im internationalen Verh\u00e4ltnis, in: Oliver Arter\/Margareta Baddeley, Sport und Recht, Bern 2007, S. 297-341<\/li>\n<li>The 2006 Leiden Alumni Forum on Taxation of Cross-Border Dividends in Europe and the Relation with Third Countries: the Cases Pending Before the European Court of Justice, International Tax Review (INTERTAX), Volume 34, Issue 12 (December 2006), S. 622-635 (with Renata Fontana, Raffaele Russo und Rita Szudoczky)<\/li>\n<li>Multilingual issues in tax treaty law \u2013 Switzerland (Guglielmo Maisto [Hrsg.], Multilingual Texts and Interpretation of Tax Treaties and EC Tax Law, Amsterdam 2005), S. 303-320<\/li>\n<li>Switzerland: Taxation of employment income \u2013 compliance of Swiss tax law with the EC-Swiss bilateral agreement on free movement of persons, International Tax Review (INTERTAX), Volume 32, Issue 12 (December 2004), S. 586-606<\/li>\n<li>\u00c4nderungen im Steuerrecht der EU &#8211; Anpassung der Mutter-Tochter-Richtlinie, in: Jusletter\u00a0of 1\u00a0March 2004<\/li>\n<li>Die Besteuerung des Electronic Commerce \u2013 Neuere Entwicklungen, in: Oliver Arter\/Florian S. J\u00f6rg, Internet-Recht und Electronic Commerce Law, Bern 2003, S. 99-126<\/li>\n<li>Reformvorschl\u00e4ge des Eidgen\u00f6ssischen Finanzdepartements zur Unternehmensbesteuerung, in: Jusletter vom 17. Februar 2003 (with Prof. Urs Behnisch)<\/li>\n<li>Wettbewerbsverzerrungen beim grenz\u00fcberschreitenden Electronic Commerce im Mehrwertsteuerrecht, in: Hanna Muralt M\u00fcller\/Thomas Koller (Hrsg.), Nationale und internationale Bez\u00fcge des E-Commerce, Bern 2002<\/li>\n<li>Ein Internet-Server als Betriebsst\u00e4tte im Steuerrecht \u2013 die gerichtlich (immer noch) nicht beantwortete Frage. Anmerkung zum Urteil des Bundesfinanzhofes in Deutschland vom 5.6.2002, in: Jusletter\u00a0of 4 November 2002<\/li>\n<li>Zulassung des elektronischen Datenverkehrs bei der Mehrwertsteuer \u2013 eine Renaissance der digitalen Signatur, in: Jusletter of 4\u00a0March 2002<\/li>\n<li>Anpassung der 6. Richtlinie der EU \u00fcber das System der Mehrwertsteuer zwecks Besteuerung digitalisierter Produkte, in: Jusletter of 25 February 2002<\/li>\n<li>Ist ein Server doch eine Betriebsst\u00e4tte im Steuerrecht?<br \/>\nHinweis auf ein Urteil des Finanzgerichts Schleswig-Holstein zu einem deutsch-schweizerischen Sachverhalt, in: Jusletter vom 21 January 2002<\/li>\n<li>Besteuerung des Internethandels \u2013 Probleme und L\u00f6sungsans\u00e4tze &#8211; Tagungsbericht \u00fcber den Veranstaltungszyklus \u201eGesch\u00e4ftsplattform Internet, in: Jusletter vom 7\u00a0January 2002<\/li>\n<li>Tagungsbericht \u00fcber den Veranstaltungszyklus \u201eGesch\u00e4ftsplattform Internet\u201c vom 25 September 2001, in: sic! Zeitschrift f\u00fcr Immaterialg\u00fcter-, Informations- und Wettbewerbsrecht, Nr. 8\/2001, S. 772 ff.<\/li>\n<li>Die Bedeutung von vorg\u00e4ngigen Ausk\u00fcnften von Steuerbeh\u00f6rden im Recht der direkten Bundessteuer &#8211; Eine Bemerkung zu einem neuen Entscheid des Bundesgerichts, in: Jusletter of 23 April 2001 (zusammen mit Prof. Behnisch)<\/li>\n<li>Die Ber\u00fccksichtigung der Steuerlast des Pflichtigen bei der Festsetzung von (Kinder-) Unterhaltsbeitr\u00e4gen, Urteilsanmerkung zu BGE 126 III 353 ff. (ZBJV 2001, S. 145 ff.)<\/li>\n<li>Die digitale Signatur im Mehrwertsteuerrecht und die Auswirkungen auf den Electronic Commerce, in: Jusletter of\u00a05 February 2001<\/li>\n<li>Der Beitritt der Schweiz zur Europ\u00e4ischen Union: Auswirkungen auf das Steuerrecht von Bund und Kantonen (with Prof. Locher), Schulthess Verlag Z\u00fcrich 1998, S. 765 ff.<\/li>\n<li>Since 2007: correspondent for national and international tax law of Switzerland at the International Bureau of Fiscal Documentation (IBFD), Amsterdam\/The Netherlands<\/li>\n<li>1999 to 2003: Verlag f\u00fcr Recht und Gesellschaft, Therwil\/Basel<br \/>\nDecisions of the Supreme Court of Switzerland in Tax Matters<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Publications of Dr. Roger M. Cadosch Books Steuerplanung KMU, Cosmos Verlag AG, 3. Edition, Muri b. Bern 2017 DBG. Bundesgesetz \u00fcber die direkte Bundessteuer, Kurzkommentar; Verlag Orell F\u00fcssli, 2. Edition, Z\u00fcrich 2008 The influence on Swiss tax law of the Swiss-EC agreement on the free movement of persons, Verlag St\u00e4mpfli AG, Bern, 2005 Besteuerungsprobleme beim [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":325,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"page-pub.php","meta":{"footnotes":""},"class_list":["post-22","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Publications - Cadosch Rechtsanw\u00e4lte AG<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cr-law.ch\/en\/publications\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publications - Cadosch Rechtsanw\u00e4lte AG\" \/>\n<meta property=\"og:description\" content=\"Publications of Dr. Roger M. 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