Company taxation / BEPS

Switzerland supports international efforts to achieve greater transparency and a level playing field with regard to the taxation of multinationals. As a member of the OECD, it actively participated in the base erosion and profit shifting (BEPS) project. The Federal Council has instructed the Federal Department of Finance (FDF) to deliver analyses and proposals for implementing the outcomes.

The final results of the OECD and G20 BEPS project against base erosion and profit shifting were adopted in October 2015. The final results of the OECD and G20 BEPS project against base erosion and profit shifting were adopted in October 2015. Some outcomes are regarded as new minimum standards with which all G20 and OECD member states and member states of the Inclusive Framework on BEPS undertake to comply. Switzerland is implementing the minimum standards from this project.

Alongside the implementation of minimum standards, other work continues in relation to the BEPS project.

Challenges of the digital economy: work on the taxation challenges posed by the digital economy will continue until 2020.

Hybrid mismatch arrangements: a working group (Focus Group on Hybrids Implementation) is to be formed in order to exchange experiences following the implementation of the common approach. A report on Neutralising the Effects of Branch Mismatch Arrangements was published in July 2017.

OECD Transfer Pricing Guidelines: the 2017 edition of the OECD Transfer Pricing Guidelines was published in July 2017 and incorporates revisions from the Report on Actions 8-10.

Last modification 07.09.2018

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