Finance and tax policy

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.
Résumé
10.3.2016

Food speculation: need for regulation

Speculation with food generates huge price swings, which can have dramatic consequences especially for the poorest in the global South.
Résumé
20.12.2015

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
16.12.2015

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.
Article as analysis
29.5.2015

Ridge walking on the debt mountain

Many poor developing countries are suffering under a huge mountain of debt. Consequently, the UN is at long last discussing a regulated debt restructuring procedure. Switzerland is slowing things down.
Political article
20.10.2014

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
29.4.2014

Financial policy with contradictions

Five years ago Swiss Government has been attempting to build advantages for Switzerland into new taxation agreements. To this day it has no clear grasp of the way these agreements impact the development countries concerned.
Article as analysis
10.7.2013

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.