Implementing Key BEPS Actions: Where Do We Stand? (Chapter 34: Switzerland)

Switzerland:
- Anti-BEPS measures before the BEPS Project and policy impact of the BEPS Project
- Measures against hybrid mismatch arrangements: BEPS Action 2
- Controlled foreign company rules: BEPS Action 3
- Interest deductions and other financial payments: BEPS Action 4
- Countering harmful tax practices: BEPS Action 5
- Implementation of transfer pricing suggestions
(BEPS Actions 8-10 and 13) and mandatory disclosure rules (BEPS Action 12)
- Implementation of the Multilateral Instrument: BEPS Action 15
- Specific issues regarding tax treaty provisions: BEPS Actions 2, 6, 7 and 14