Digitalisation is changing the economy and business models. Consequently, the Organisation for Economic Co-operation and Development (OECD) is preparing proposals as to how corporate taxation can be adapted to the new developments in the longer term. Switzerland actively participates in this work.
On 16 March 2018, the OECD published an interim report on the taxation of the digital economy. The interim report is an interpretative document of the different views of the individual member states, but does not contain any recommendations. It focuses on interim measures that can be implemented at short notice, such as a digital tax.
With regard to long-term measures, further work is required on the nexus (e.g. digital permanent establishment) and profit allocation. An update on work for G20 finance ministers is scheduled for 2019 and a report is due to be adopted in 2020. In the light of this report, the State Secretariat for International Finance (SIF) has prepared Switzerland's position.
Last modification 15.01.2019