Base erosion and profit shifting is being implement by the countries that are signing the Multilateral Instrument. The MLI shall enter into force on 1 July 2018. Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. Under...Read More

Fair Taxation of the Digital Economy On 21 March 2018, the European Commission proposed new rules to ensure that digital business activities are taxed in a fair and growth-friendly way in the EU. Why do we need new rules for the taxation of the digital economy? Today’s international corporate tax rules are not fit for...Read More

Federal Council wishes to secure jobs in long term with tax proposal 17 Bern, 21.03.2018 – During its meeting on 21 March 2018, the Federal Council adopted the dispatch on tax proposal 17 (TP17). It wishes to quickly improve matters for domestic and foreign companies with the proposal, also on the basis of international developments...Read More

BRIEF ON THE TAX CHALLENG ES ARISING FROM DIGITALISATION: INTERIM REPORT 2018 The challenges of the digitalisation of the economy were identified as one of the main focuses of the Base Erosion and Profit Shifting (BEPS) Action Plan leading to the 2015 BEPS Action 1 In March 2017, the G20 Finance Ministers mandated the OECD,...Read More

TAX TRANSPARENCY FOR INTERMEDIARIES What is the problem Recent scandals show that ‘intermediaries’ (accountants, advisers, lawyers, banks etc.) play a major part in helping big companies and wealthy individuals escape their fair share of tax in the EU. The culture of secrecy behind these tax schemes needs to change. The Commission’s proposal for new transparency...Read More