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  • 30-April-2020

    English, PDF, 383kb

    Taxing Wages: Key findings for Switzerland

    The tax wedge for the average single worker in Switzerland increased by 0.1 percentage points from 22.2 in 2018 to 22.3 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 6-avril-2020

    Français

    Le Forum mondial publie de nouveaux rapports d’examen par les pairs et diffuse les notations de conformité de huit juridictions

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (le Forum mondial) publie aujourd’hui huit nouveaux rapports d’examen par les pairs qui évaluent le respect de la norme internationale de transparence et d’échange de renseignements sur demande.

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  • 6-avril-2020

    Français

  • 5-December-2019

    English, PDF, 387kb

    Revenue Statistics: Key findings for Switzerland

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Switzerland decreased by 0.5 percentage points from 28.4% in 2017 to 27.9% in 2018. The corresponding figure for the OECD average was a slight increase of 0.1 percentage point from 34.2% to 34.3% over the same period.

  • 15-October-2019

    English, PDF, 1,107kb

    Taxing Energy Use: Key findings for Switzerland

    This country note explains how Switzerland taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 29-août-2019

    Français

    Le Canada et la Suisse déposent leurs instruments de ratification de la Convention Multilatérale BEPS

    Le Canada et la Suisse ont déposé aujourd’hui leurs instruments de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, soulignant ainsi leur engagement à prévenir l’utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales.

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  • 13-August-2019

    English

    OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms

    The work on BEPS Action 14 continues with today’s publication of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports.

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  • 13-August-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Switzerland (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
  • 17-September-2018

    English, PDF, 130kb

    Effective carbon rates: Key findings for Switzerland

    This country note for Switzerland provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

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  • 12-April-2018

    English, PDF, 234kb

    Taxation Household Savings: Key findings for Switzerland

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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