Switzerland/European Union/OECD - The Swiss Tax Ruling Practice: Recent Domestic and International Developments
- European Union,OECD,Switzerland
- J. Kläser
- Bulletin for International Taxation, 2017 (Volume 71), No 1
- 28 December 2016
In today’s tax world, tax rulings are often considered obstacles to transparency and the fight against tax avoidance. Ever since LuxLeaks, the low level of transparency in corporate taxation has been recognized in the public debate. In this article, the author examines the Swiss ruling practice from both a domestic and an international perspective, with a special focus on the effects of the OECD/G20 Base Erosion and Profit Shifting initiative on the ruling practice.