Copying and distributing are prohibited without permission of the publisher

Switzerland (6th Edition)

  • Editorial

  • OECD BEPS – the Swiss position

    Switzerland is one of the founding members of the OECD and actively contributes towards the attainment of the organisation’s goals, explain Christoph Suter and Susanne Schreiber of Bär & Karrer. In continuation of this commitment, the country pledged its full support to the OECD/G20 BEPS project and actively contributed to the 15-point plan to address base erosion and profit shifting.

  • Corporate tax reform 2017 – Switzerland’s changing tax landscape

    Switzerland is known for its high standard of living, political and financial stability, climate for innovation and excellent academic reputation, but is poor in terms of natural resources and has only a small domestic market and a high cost level, note Peter Brülisauer and Manuel Angehrn of Deloitte. Switzerland has to compensate for these market-based disadvantages with a competitive tax system.

  • Exchange of information in Switzerland affecting corporations

    In the fight against harmful tax practices and to achieve tax transparency, Switzerland does not rest as a mere spectator, write Jean-Blaise Eckert and Frédéric Neukomm of Lenz & Staehelin. The Swiss Federal Council has adopted and amended various conventions, acts and ordinances following international tax standards and the OECD’s BEPS project, notably in exchange of information.

  • A guide through Switzerland’s revised VAT Act

    All good things are worth waiting for. As such, the long-awaited partial revision of the Swiss VAT Act was finally put into force as of January 1 2018. Laurent Lattmann and Désirée Högger from Tax Partner – Taxand Switzerland expect this will mean closer alignment of the way Swiss and foreign suppliers are treated, and explore how foreign companies must apply the new rules when supplying goods and services to Switzerland.

  • AEOI affecting individuals and its effect on banking secrecy rules

    Since the beginning of the 20th century, banking secrecy has been one of the major marketing points of the famous Swiss banking system, write Jean-Blaise Eckert and Frédéric Neukomm of Lenz & Staehelin. Traditionally, therefore, Switzerland limited any exchange of banking information with foreign states to the minimum.


International Tax Review Profile

RT @YouGov: With the government restating its commitment to leaving the EU's custom union, YouGov data earlier this year found that half of…

Apr 24 2018 12:12 ·  reply ·  retweet ·  favourite
International Tax Review Profile

AEOI affecting individuals and its effect on banking secrecy rules: Since the beginning of the 20th century, bankin… https://t.co/48mDSreSYY

Apr 24 2018 11:00 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Is an intergovernmental tax body a good idea? #tax #taxjustice https://t.co/PF91Eu3784

Apr 24 2018 08:47 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@VidyaKauri Hi Vidya, this is Joe. Sending you a DM.

Apr 23 2018 09:30 ·  reply ·  retweet ·  favourite
International Tax Review Profile

A guide through Switzerland’s revised VAT Act. The long-awaited partial revision of the Swiss VAT Act was finally p… https://t.co/96y84YUjJt

Apr 23 2018 07:00 ·  reply ·  retweet ·  favourite
International Correspondents