The Resource Increased transparency and exchange of information in the area of transfer pricing in Switzerland

Increased transparency and exchange of information in the area of transfer pricing in Switzerland

Label
Increased transparency and exchange of information in the area of transfer pricing in Switzerland
Title
Increased transparency and exchange of information in the area of transfer pricing in Switzerland
Creator
Subject
Language
eng
Summary
The purpose of this article is to provide an overview of the current Swiss approach to exchange of information in the area of transfer pricing and its effects on multinational enterprises (MNEs), in particular in the field of transfer pricing. The article provides an overview of the Swiss legal bases, before discussing exchange of information on request, spontaneous exchange of information on tax rulings, and the automatic exchange of Country-by-Country Reports (CbC Reports)
Citation source
In: International tax journal. - Riverwoods. - Vol. 44 (2018), no. 6 (November-December) ; p. 33-38
http://library.link/vocab/creatorName
Ponce, F
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • MNE
  • BEPS
  • exchange of information
  • transparency
  • transfer pricing
  • CbCR
  • advance ruling
  • case law
Label
Increased transparency and exchange of information in the area of transfer pricing in Switzerland
Instantiates
Publication
Label
Increased transparency and exchange of information in the area of transfer pricing in Switzerland
Publication

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