Tax policy

Article as analysis
5.4.2018

Location nationalism or global solidarity?

The new edition of Corporate Tax Reform III will be discussed in the committee of the first Chamber in April. The debate will put the global conscience of the Socialist Party, the Greens and the Center parties to the test.
Political article
2.3.2018

Stiglitz and Piketty call for new tax regime

Distinguished economists such as Nobel Laureate Joseph Stiglitz and Thomas Piketty are calling for the introduction of Unitary Taxation for multinational enterprises.
Political article
30.11.2017

Does Tax Proposal 17 spell blacklist?

Switzerland is not on the EU's new blacklist of tax havens around the world. Research by Oxfam International and the Tax Justice Network nonetheless shows that this speaks not in favour of Switzerland, but against the EU.
Political article
7.11.2017

#ParadisePapers: How Tax Havens Harm the South

«Switzerland is very attractive to enterprises operating on the fringes of the law», says our tax expert Dominik Gross in an interview with the online platform watson.
Political article
9.10.2017

UN: Tax Proposal 17 harms human rights

UN Independent Expert Juan Pablo Bohoslavsky has looked into the impacts of Switzerland's fiscal and financial market policies on human rights. His findings are noteworthy. The human rights expert is apprehensive about Tax Proposal 17.
Article as analysis
10.4.2017

Exchange of information: Automatically selective

The Swiss Government wants to extend automatic exchange of financial account information on potential tax dodgers selectively to some advanced developing countries. And to G20 members China and Russia. Stormy parliamentary debates lie ahead.
Article as analysis
12.1.2017

Corporate Tax Reform III: The new tax loophole

Corporate Tax Reform III was originally meant to eliminate the Swiss corporate tax haven. The notional interest deduction is now thwarting this intention entirely. It is also likely to harm developing countries.
Article as analysis
3.10.2016

No more the sour apples!

The Apple tax avoidance scandal and the Federal Council's draft Law on Country-by-Country Reporting show that there is no way around publicly accessible corporate reporting by multinational corporations.
Article as analysis
29.3.2016

Transparent corporations still a long way off?

Country-by-Country Reporting for enterprises is very high on the OECD's agenda. This makes tax transparency an issue for corporate groups in Switzerland as well. Despite this, developing countries (still) have nothing to rejoice about.