A taxpayer resident in Switzerland may apply to SIF for the initiation of a mutual agreement procedure. Such a procedure is used if double taxation or a corresponding risk exists and Switzerland has concluded a double taxation agreement (DTA) with the state concerned.
The application must be made using the appropriate form:
- Filing request for Mutual Agreement Procedures (MAP) / Advance Pricing Agreements (APA) regarding Transfer Pricing if the application concerns transfer pricing;
- Application form for a mutual agreement procedure (excl. transfer pricing) in all other cases.
In 2017, the OECD's Forum on Tax Administration (FTA) published a report on whether Switzerland complied with the minimum standards for improving dispute resolution mechanisms (Action 14 of the BEPS project). The Swiss practice in the area of mutual agreement procedures was generally deemed to be good.
The FTA's follow-up review is currently under way. This will assess the implementation of the recommendations set out in the first report. The report on the follow-up review will probably be published in the first half of 2019.
Last modification 08.04.2019