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.
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.
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.