The Mutual Agreement Procedure: A Swiss Perspective on Aspects of Action 14 of the OECD/G20 Base Erosion and Profit Shifting Initiative

In this article, the authors consider aspects of the Minimum Standards and Best Practices regarding the mutual agreement procedures contained in the Final Report on Action 14 of the OECD/G20 Base Erosion and Profit Shifting initiative and put them in context with the Swiss law and practice in this field.