Potential Effects of the OECD Base Erosion and Profit Shifting Initiative on Swiss Transfer Pricing Rules and Swiss Companies

Stocker, R.

Potential Effects of the OECD Base Erosion and Profit Shifting Initiative on Swiss Transfer Pricing Rules and Swiss Companies

Journal

Author

Stocker, R.

Country

OECD; Switzerland

Published Date

27 March 2015

Issue

Bulletin for International Taxation 2015 (Volume 69), No. 4/5

DOI

https://doi.org/10.59403/3d25s8c

Document

Go to Tax Research Platform

In this contribution, the author considers the implications of the Base Erosion and Profit Shifting initiative of the OECD with regard to Switzerland’s transfer pricing practice, Swiss companies and potential changes to Swiss tax law.

Sign In

Single Sign On

Potential Effects of the OECD Base Erosion and Profit Shifting Initiative on Swiss Transfer Pricing Rules and Swiss Companies