International Taxation

   
 

"Tax policy must ensure that Swiss multinational enterprises
are firmly protected against double taxation"

 

 

 

SwissHoldings is actively involved in shaping the framework in international taxation

Our member companies are significant industrial and service groups with subsidiaries and permanent establishments in numerous countries. They rely on a state of the art network of double tax treaties between Switzerland and these other countries. The treaties provide legal certainty and protection, specifically with respect to source taxation of intercompany dividend, interest and royalty payments. International rules governing the reporting and documentation requirements for transfer pricing and effective dispute resolution mechanisms including arbitration clauses are of equally considerable importance.

 

Our objectives and positions 

SwissHoldings strives for stable and predictable cross-border tax conditions for multinational enterprises operating out of Switzerland.

  • Extension and further qualitative improvement of the Swiss tax treaty network.

     

  • Inclusion of arbitration clauses in all double taxation treaties, in order to protect the enterprises and the Swiss tax authorities against unjustified fiscal adjustments.

     

  • Improvement of the legal stability and the training of the tax authorities in the developing countries, but no country-by-country disclosure of individual tax payments.

 

Articles (in German only) regarding important developments are available on our German website.
 

Additional documents (in German)
Consultations
 

Responsible
Martin Zogg
Martin Hess