By Date


  • 26-September-2017

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Switzerland (Stage 1) - 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 1 peer review of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices.

  • 11-July-2017

    English

    Mr. Angel Gurría, Secretary-General of the OECD, in Geneva on 11 July 2017

    The Secretary-General will be in Geneva on 11 July 2017 to deliver remarks at the Opening of the 6th Global Review on Aid for Trade, organised at the World Trade Organization.

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  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    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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  • 13-January-2017

    English

    Mr. Angel Gurría, Secretary-General of the OECD, in Davos from 18 to 20 January 2017 for the World Economic Forum Annual Meeting

    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.

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  • 6-December-2016

    English

    PISA 2015 key findings for Switzerland

    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).

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    Also AvailableEgalement disponible(s)

  • 30-November-2016

    English

    Consumption Tax Trends 2016: Country highlights

    This publication provides detailed country notes on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

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    Also AvailableEgalement disponible(s)

  • 30-November-2016

    English

    Revenue Statistics 2016: Country highlights

    This annual publication presents detailed country notes and internationally comparable tax data for all OECD countries from 1965 onwards.

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    Also AvailableEgalement disponible(s)

  • 26-September-2016

    English

    Remarks at ratification of the Multilateral Convention for Mutual Administrative Assistance in Tax Matters by Switzerland

    This ratification marks the latest move in Switzerland’s significant efforts of recent years to implement the international standards on tax transparency.

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  • 26-July-2016

    English

    International community continues movement towards greater 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.

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  • 26-July-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 - Phase 2: Implementation of the Standard in Practice

    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.
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