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Switzerland had the 32nd lowest tax wedge among the 35 OECD member countries in 2016. The country had the 31st lowest position in 2015. The average single worker in Switzerland faced a tax wedge of 21.8% in 2016 compared with the OECD average of 36.0%.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
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Agricultural research fellowship award grants and international conferences sponsorships of the Co-operative Research Programme (CRP): Biological Resource Management for Sustainable Agricultural Systems; advice for applicants for funding.
The Secretary-General participated in several sessions of the World Economic Forum on a wide range of policy issues and also held bilateral meetings with a number of Forum participants.
This country note presents student performance in science, reading and mathematics, and measures equity in education in Switzerland. The interactive charts allow you to compare results with other countries participating in the OECD Programme for International Student Assessment (PISA).
This publication provides detailed country notes on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
This annual publication presents detailed country notes and internationally comparable tax data for all OECD countries from 1965 onwards.
This ratification marks the latest move in Switzerland’s significant efforts of recent years to implement the international standards on tax transparency.
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today 10 new peer review reports demonstrating continuing progress toward implementation of the international standard for exchange of information on request.
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Switzerland.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.
The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.
The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.