Share

Publications & Documents


  • 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.

    Related Documents
  • 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.
  • 8-July-2016

    English

    Database on instruments used for environmental policy

    This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.

    Related Documents
  • 19-February-2016

    English

    Raising public spending efficiency in Switzerland

    Despite having low government spending, Switzerland scores highly in various public policy outcomes, including health, education and transportation. But, as the population grows and ages, efficiency of public spending will have to rise to maintain low tax rates.

    Related Documents
  • 18-February-2016

    English

    Policies to tame the housing cycle in Switzerland

    High house prices are being supported by very low interest rates, immigration-fuelled population growth and smaller family units, while demand is being bolstered by mortgage interest tax deductibility and institutional investors.

    Related Documents
  • 1-December-2015

    English

    Switzerland: Focus on lifting productivity to guarantee future prosperity

    Switzerland’s recent economic performance has been impressive, but with growth now slowing new reforms will be necessary to maintain high levels of prosperity and ensure future well-being, according to the latest OECD Economic Survey of Switzerland.

    Related Documents
  • 24-November-2015

    English

    Education at a Glance 2015: Switzerland

    The 2015 edition introduces more detailed analysis of participation in early childhood and tertiary levels of education. The report also examines first generation tertiary-educated adults’ educational and social mobility, labour market outcomes for recent graduates, and participation in employer-sponsored formal and/or non-formal education.

    Related Documents
  • 4-November-2015

    English, PDF, 86kb

    Health at a Glance 2015: Key findings for Switzerland - In Deutsch

    Die Gesundheitsausgaben in der Schweiz sind hoch und der Ausgabenanstieg hat sich in den letzten Jahren beschleunigt. Der Marktanteil von Generika in der Schweiz ist relativ gering; die verstärkte Förderung bei Verschreibung und Abgabe von Generika könnte den Anstieg bei den Arzneimittelausgaben verlangsamen.

    Related Documents
  • 6-July-2015

    English

    Government at a Glance 2015: Country factsheets

    A dashboard of key government indicators by country, to help you analyse international comparisons of public sector performance.

    Related Documents
  • 29-June-2015

    English

    Mr. Angel Gurría, Secretary-General of the OECD, in Geneva, 29-30 June 2015

    The Secretary-General delivered a keynote speech at the 5th Global Review of Aid for Trade event and presented the OECD/WTO Aid for Trade at a Glance publication. He also held bilateral meetings with several heads of international organisations.

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>