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  • 13-August-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Switzerland (Stage 2) - 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
  • 3-July-2019

    English

    The Fourth Biennial Climate Lecture: Reclaiming Our Common Future

    Some people say it is already too late, they think that power is deeply entrenched, that fossil fuel owners will not bend their game and our economic system will never change. I yearn to prove them wrong.

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  • 7-June-2019

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

  • 11-April-2019

    English, PDF, 462kb

    Taxing Wages: Key findings for Switzerland

    The tax wedge for the average single worker in Switzerland increased by 0.1 percentage points from 22.1 in 2017 to 22.2 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 5-April-2019

    English

    OECD Development Co-operation Peer Reviews: Switzerland 2019

    The OECD's Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each DAC member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.This review assesses the performance of Switzerland including its strategic support to multilateralism in order to tackle global goods and challenges, its comprehensive vision for development and partnerships and the current pressure on development and humanitarian programmes.
  • 24-January-2019

    English

    “What will a changing ocean mean to us, our jobs and markets?”

    The iconic ocean explorer Jacques Cousteau once said “For most of history, man has had to fight nature to survive; in this century he is beginning to realise that, in order to survive, he must protect it.”

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  • 18-January-2019

    English

    Mr. Angel Gurría, Secretary-General of the OECD, in Davos from 21st to 25th January 2019

    Mr. Angel Gurría, Secretary-General of the OECD, will be in Davos, Switzerland, from 21st to 25th January 2019 to attend the Annual Meeting of the World Economic Forum (WEF).While in Davos, the Secretary-General will participate in several sessions and meet with several government and business leaders attending.

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  • 5-December-2018

    English, PDF, 490kb

    Revenue Statistics: Key findings for Switzerland

    The tax-to-GDP ratio in Switzerland increased by 0.7 percentage points, from 27.8% in 2016 to 28.5% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.

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  • 12-October-2018

    English

    Energy Policies of IEA Countries: Switzerland 2018

    Switzerland has the lowest carbon intensity among all IEA countries, owing largely to the carbon free electricity sector that is dominated by nuclear and hydro generation. However, following the 2017 decision of the Swiss people to gradually phase out nuclear power, Switzerland’s energy sector is now undergoing a considerable transition.Filling the gap left by nuclear power closures while maintaining low carbon generation and high standards of supply security will be one of the challenges that Switzerland has to address in its long-term energy strategy. The country’s Energy Strategy 2050 maps the way towards a low-carbon economy in which higher energy efficiency and renewable energy sources replace nuclear energy.In this context, the latest IEA review of Switzerland’s energy policies focuses on two areas that are critical to guiding it towards a more secure and sustainable energy future: the design of the electricity market and the climate policy for the post-2020 period.The new energy strategy will require opening the Swiss electricity market and full integration into the European electricity market to meet future energy needs. The IEA encourages the Swiss government to bring ongoing negotiations with the European Union on an electricity agreement to a successful outcome.Switzerland’s carbon dioxide levy on stationary fuels and its automatic upward adjustment have proven highly effective in shifting energy demand from oil towards gas and renewable energy sources. However, more needs to be done to limit emissions from transport.
  • 21-August-2018

    English

    Mr. Angel Gurría, Secretary-General of the OECD, in Geneva on 22-24 August 2018

    Mr. Angel Gurría, Secretary-General of the OECD, will be in Geneva from 22 to 24 August 2018 to attend various meetings of the World Economic Forum (WEF), including the Summer Meeting of the International Business Council of the WEF.

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