By Date

23-March-2021

English

Counterfeiting, Piracy and the Swiss Economy

The Swiss economy is innovative and knowledge-intensive. Consequently, it relies heavily on intellectual property rights. Swiss industries are also export-oriented and solidly integrated in the global economy. At the same time, the threats of counterfeiting and piracy are growing, and Swiss industries are vulnerable. This report measures the direct economic effects of counterfeiting on Swiss industry and the Swiss government. It estimates the impact of the global trade in fake products that pose as 'Swiss made' in terms of lost jobs, forgone profits and lower tax revenues.

15-January-2021

English

OECD Reviews of Health Systems: A series of country reports

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.

16-December-2020

English

Transfer Pricing Country Profiles

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.

3-December-2020

English, PDF, 368kb

Revenue Statistics: Key findings for Switzerland

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%.

17-November-2020

English

The impact of COVID-19 on SME financing - A special edition of the OECD Financing SMEs and Entrepreneurs Scoreboard

The COVID-19 crisis has had a profound impact on SME access to finance. In particular, the sudden drop in revenues created acute liquidity shortages, threatening the survival of many viable businesses. The report documents an increase in demand for bank lending in the first half of 2020, and a steady supply of credit thanks to government interventions. On the other hand, other sources of finance declined, in particular early-stage equity. This paper, a special edition of Financing SMEs and Entrepreneurs, focuses on the impacts of COVID-19 on SME access to finance, along with government policy responses. It reveals that the pre-crisis financing environment was broadly favourable for SMEs and entrepreneurs, who benefited from low interest rates, loose credit standards and an increasingly diverse offer of financing instruments. It documents the unprecedented scope and scale of the policy responses undertaken by governments world-wide, and details their key characteristics, and outlines the principal issues and policy challenges for the next phases of the pandemic, such as the over-indebtedness of SMEs and the need to continue to foster a diverse range of financing instruments for SMEs.

9-November-2020

English

Switzerland - OECD Anti-Bribery Convention

This page contains all information relating to implementation of the OECD Anti-Bribery Convention in Switzerland.

24-June-2020

English, PDF, 866kb

Over the Rainbow? The Road to LGBTI Inclusion - How does Switzerland compare?

This note provides a comprehensive overview of the extent to which laws in Switzerland and OECD countries ensure equal treatment of LGBTI people, and of the complementary policies that could help foster LGBTI inclusion.

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).

14-April-2020

English

Synthesising good practices in fiscal federalism - Key recommendations from 15 years of country surveys

The design of intergovernmental fiscal relations can help to ensure that tax and spending powers are assigned in a way to promote sustainable and inclusive economic growth. Decentralisation can enable sub-central governments to provide better public services for households and firms, while it can also make intergovernmental frameworks more complex, harming equity. The challenges of fiscal federalism are multi-faceted and involve difficult trade-offs. This synthesis paper consolidates much of the OECD’s work on fiscal federalism over the past 15 years, with a particular focus on OECD Economic Surveys. The paper identifies a range of good practices on the design of country policies and institutions related strengthening fiscal capacity delineating responsibilities across evels of government and improving intergovernmental co-ordination.

6-April-2020

English

Global Forum on Transparency and Exchange of Information for Tax Purposes: Switzerland 2020 (Second Round) - Peer Review Report on the Exchange of Information on Request

This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Switzerland.

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