Share

By Date


  • 22-November-2017

    English

    OECD Science, Technology and Industry Scoreboard 2017 - highlights by country

    These notes present selected country highlights from the OECD Science, Technology and Industry Scoreboard 2017 with a specific focus on digital trends among all themes covered.

    Related Documents
  • 10-November-2017

    English, PDF, 387kb

    Health at a Glance 2017: Key findings for Switzerland

    Switzerland enjoys the joint second highest life expectancy at birth among OECD countries, achieved through a generously funded health system. Smoking and alcohol rates are slightly above the OECD average, but obesity rates are very low, with rates among adults only lower in Japan and Korea. While mandatory insurance is in place, high out-of-pocket spending impedes access to care.

    Related Documents
  • 26-September-2017

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Switzerland (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages.  Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices.
  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

    Related Documents
  • 6-December-2016

    English

  • 30-November-2016

    English

    Revenue Statistics 2016: Country highlights

    This annual publication presents detailed country notes and internationally comparable tax data for all OECD countries from 1965 onwards.

    Related Documents
    Also AvailableEgalement disponible(s)
  • 30-November-2016

    English

    Consumption Tax Trends 2016: Country highlights

    This publication provides detailed country notes on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

    Also AvailableEgalement disponible(s)
  • 26-July-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Switzerland. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
  • 8-July-2016

    English

    Database on instruments used for environmental policy

    This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.

    Related Documents
  • 19-February-2016

    English

    Raising public spending efficiency in Switzerland

    Despite having low government spending, Switzerland scores highly in various public policy outcomes, including health, education and transportation. But, as the population grows and ages, efficiency of public spending will have to rise to maintain low tax rates.

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>