Global Tax Treaty Commentaries (GTTC) - Switzerland

The GTTC Country Policy and Practice guides offer a comprehensive analysis of the treaty practice of many countries worldwide.

GTTC Country Policy and Practice identifies patterns in the tax treaties of a country and the main deviations from the OECD Model, UN Model and/or national tax treaty model in its policy and practice. The possible existence of a standard country treaty model and the presence of and reasons for any tax treaty deviations from the OECD and UN Models are assessed. This could include revealing different policies for treaties entered into with developing and developed countries. Furthermore, the publication reflects practical issues regarding the interpretation of treaty provisions by courts and tax administrations. GTTC Country Policy and Practice also indicates whether case law or tax rulings on the interpretation of treaties of a jurisdiction refer to recommendations from international organizations such as the OECD and UN or the Vienna Convention on the Law of Treaties.