These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
English, PDF, 284kb
People in Switzerland consume on average 11.5 litres of pure alcohol per capita per year, roughly equivalent to 2.4 bottles of wine or 4.4 litres of beer per week per person aged 15 and over. In addition, in Switzerland, some population groups are at higher risk than others.
Those in-depth studies of the health system of member countries focus on economic issues. They assess the performance of health systems in a comparative context, identify the main challenges faced by the country health system and put forward policy options to better meet them. Reviews are initiated at the request of the country to be examined and emphasis is placed on specific issues of key policy interest.
English, PDF, 368kb
The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Switzerland increased by 0.5 percentage points from 28.0% in 2018 to 28.5% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.
This page contains all information relating to implementation of the OECD Anti-Bribery Convention in Switzerland.