Tax policy

Article as analysis

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

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

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.

No more potentate funds

In 2014, the Federal Council proposed a law on the treatment of dictators' stolen assets, or potentate funds. At last a good law was adopted in December 2015 despite resistance from right wing parties and some shortcomings.
Article as analysis

Corporate Tax Reform harming the poor

The Swiss Parliament is discussing corporate tax reform III. In development policy terms, with this reform Switzerland is going from the frying pan into the fire.
Political article

Corporate Tax Reform III – the South left out

Multinational corporations should pay taxes in the places where they make their profits. Reality is completely different. And with the Corporate Tax Reform III, Switzerland wants to offer them new possibilities for aggressive tax avoidance.
Article as analysis

Switzerland and tax evasion from the South

International pressure on tax havens keeps growing. Switzerland is reacting with the usual evasive manoeuvres. In so doing it is also harming developing countries.