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List of abbreviations

AG

Share corporation

AHV

Old-age and Survivors Insurance

AJP

Journal "Aktuelle Juristische Praxis"

Art.

article

AS

Official chronological collection of Swiss federal law (Amtlichen Sammlung des Bundesrechts)

ASA

Journal "Archiv für Schweizerisches Abgaberecht"

BBl

Official gazette (Bundesblatt) 

BE

Canton Bern

BG

Federal Law (Bundesgesetz)

BGE

Decisions of the Swiss Federal Court (official collection)

BGer

Swiss Federal Court

BL

Canton Basel-Landschaft

BS

Canton Basel-Stadt

BVGer

Swiss Federal Administrative Court

CHF

Swiss francs

 FITA 
       
 Direct Federal Income Tax Act of 14.12.1990 (FITA; SR 642.11)

 e.g.

 exempli gratia, for example

EO

Regulations for income compensation (Erwerbersatzordnung)

et seq.       

 and following

FTA

Federal Tax Administration 

FS

Festschrift

FStR

Forum for Tax Law (St. Gallen) (IFF Forum für Steuerrecht)

FusG

Federal Act of 3.10.2003 on merger, demerger, conversion and transfer of assets and liabilities (Merger Act; SR 221.301)

HRegV

Commercial register regulation of 17 October 2007

Hrsg.

Editor (Herausgeber)

i.e. 

id est, that is

IV

Disability insurance (Invalidenversicherung)

JU

Canton Jura

KS

Circular

lit.

litera

MWSTG

Federal Act of 12.6.2009 on value added tax (VAT Act; SR 641.20)

Nr.

Number

NW

Canton Nidwalden

OR

Federal Act of 30.11.1911 supplementing the Swiss Civil Code (Fifth part: Code of Obligations; SR 220) 

p.

page

ST

Journal "Der Schweizer Treuhänder"

StE

Journal "Der Steuerentscheid", Collection of recent tax court decisions 

StG

Federal Act of 27.6.1973 on stamp duty (Stamp tax Act (STA); SR 641.10)

StHG

Federal Act of 14.12.1990 on the harmonisation of the direct taxes imposed by the Confederation, the Cantons and the Communes (CCITHA; SR 642.14)

StR

Journal "Steuer Revue"

SZ

Canton Schwyz

TI

Canton Tessin

UR

Canton Uri

UV

Accident insurance (Unfallversicherung)

VGer

Administrative Court (Verwaltungsgericht)

VPB

Administrative practice of tax authorities (Verwaltungspraxis der Bundesbehörden)

VStG

Federal Act of 13.10.1965 on withholding tax (Withholding tax Act (WHTA); SR 642.21)

VStV

Enforcement ordinance of 19.12.1966 regarding the Federal Act about withholding tax (WHT Ordinance; SR 642.211)

ZH

Canton Zürich

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