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Switzerland


  • 3-August-2021

    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.

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  • 18-December-2020

    English

    Germany and Pakistan deposit their instrument of ratification for the Multilateral BEPS Convention and other updates

    Germany and Pakistan have deposited their instrument of ratification for the BEPS MLI, which now covers almost 1700 bilateral tax treaties, thus underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Germany and Pakistan, the MLI will enter into force on 1 April 2021.

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  • 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%.

  • 6-April-2020

    English

    Global Forum publishes new peer review reports and reveals compliance ratings for eight jurisdictions

    The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today eight new peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR).

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  • 6-April-2020

    English

  • 15-October-2019

    English, PDF, 1,107kb

    Taxing Energy Use: Key findings for Switzerland

    This country note explains how Switzerland taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 29-August-2019

    English

    Canada and Switzerland deposit their instruments of ratification for the Multilateral BEPS Convention

    Canada and Switzerland deposit their instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD’s Secretary-General, therewith underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Canada and Switzerland, the MLI enters into force on 1 December 2019.

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  • 13-August-2019

    English

    OECD releases first stage 2 monitoring reports for BEPS Action 14 on improving tax dispute resolution mechanisms

    The work on BEPS Action 14 continues with today’s publication of the first round of stage 2 peer review monitoring reports, which consists of monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review reports.

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  • 13-August-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Switzerland (Stage 2) - 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
  • 12-April-2018

    English, PDF, 234kb

    Taxation Household Savings: Key findings for Switzerland

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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