Dispute resolution

Switzerland Dispute Resolution Country Profile

Send

last update 31 May 2012

Competent Authority	Federal Department of Finance State Secretariat for International Financial Matters (SIF) Bundesgasse 3 CH-3003 Berne
Organization	State Secretariat for International Financial Matters (SIF) Section C1 Bilateral Tax Issues email: dba@sif.admin.ch Tel. +41 31 322 73 71 Telefax +41 31 324 83 71 For Transfer Pricing Issues: Dr. Renato Salerno Tel. +41 31 322 71 46 renato.salerno@sif.admin.ch Christoph Studer Tel. +41 31 322 71 30 christoph.studer@sif.admin.ch
Scope of MAP & MAP APA	- Relief of double taxation. - Interpretation and application of the treaty.
Domestic guidelines & administrative arrangements	No specific domestic regulations and instructions on MAP and MAP APA.
Time for filing	Many Tax Treaties contain a specific time limit of 3 years.
Form of request	For both MAP and MAP APA no specific form required. However, application has to be submitted in writing.
Documentation requirement	No formal specific requirements apply. For MAP: Request in written document. Facts and circumstances of the case and the reasons why the taxation is not in accordance with the tax treaty to be described. For MAP APA: Documentation based on guidance provided by the OECD Transfer Pricing Guidelines on the contents of an APA application.
User fees	No general administrative fees for both MAP and MAP APA.
Tax collection / penalty / interest	No specific treatment is provided for both MAP and MAP APA.
Other dispute resolution mechanisms	Several Tax Treaties contain an arbitration clause.
Government Website	http://www.sif.admin.ch