Dispute resolution

Switzerland Dispute Resolution Country Profile

 

 

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 

 

 

 

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