Tax policy

Political article
15.10.2018

A “No” to doping is no longer enough

Referendum or no referendum on Tax Proposal 17: the progressive forces in tax policy must develop a sustainable alternative to the doping of profit shifting from abroad.
Study
8.9.2018

TP17: The tax loopholes for multinationals

Profit shifting by multinational corporations to Switzerland is doing enormous harm to the countries of the global South. The present Tax Proposal 17 (TP17) will not change this – quite the contrary. Alliance Sud research bears this out.
Political article
29.6.2018

Diverting flows

Illicit financial flows are conducive to social inequality and undermine sustainable development. Switzerland's centre-right political movements have long ignored this fact. Two new legal studies now reveal the need for comprehensive action.
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.