Switzerland: Transfer Pricing

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

IFA 2025 - Subject 2 - Branch Report For Switzerland - Subject B: Improper Use Of Tax Treaties And Source Taxation: Policy, Practice And Beyond

Switzerland as a source state levies withholding taxes mainly on profits distributions and interests paid on bonds and banking deposits.

Switzerland Tax

BK

Bär & Karrer

Steuerhinterziehung Bei Juristischen Personen Und Anstiftung Durch Berater

Zwei kürzlich ergangene Bundesgerichtsentscheide (6B_93/2024 und 6B_90/2024, beide vom 3. Februar 2025) untermauern unsere Wahrnehmung, dass das Steuerstrafrecht zunehmend an Bedeutung gewinnt.

Switzerland Tax

VA

Vischer AG

Understanding Transfer Pricing In Switzerland: Legal Obligations And Tax Implications

Transfer pricing, the pricing of goods, services, and intangibles between related entities, has always been a significant concern for multinational enterprises...

Switzerland Tax

LL

LINDEMANNLAW

Soustraction d'impôt anticipé – acquittement et condamnation croisés

Il était question dans le premier arrêt (6B_90/2024) d'une soustraction d'impôt reprochée au comptable interne d'une entreprise et, dans le second arrêt (6B_93/2024)...

Switzerland Tax

BK

Bär & Karrer

2025 Swiss Safe Harbour Interest Rates For Intra-Group Loans – EUR And USD Rate Remain Unchanged, GBP Rate Increased

Switzerland Tax

LL

Loyens & Loeff

Tax Benefits And Challenges For Foreign Companies Establishing Branch Offices In Switzerland

Switzerland Tax

LL

LINDEMANNLAW

Pillar Two Of The Inclusive Framework On BEPS

Switzerland Tax

A

Altenburger

Swiss Federal Tax Administration Publishes Website With Q&A On Selected TP Topics

Switzerland Tax

LL

Loyens & Loeff

Swiss Safe Haven Interest Rates For The Year 2024

Switzerland Tax

VA

Vischer AG

Practice Summary On Swiss Transfer Pricing Published

European Union Tax

LL

Loyens & Loeff

2024 Swiss Safe Harbour Interest Rates For Intra-Group Loans – EUR And GBP Rate Decreased, USD Rate Increased

Switzerland Tax

LL

Loyens & Loeff

SSK / SFTA Article On Transfer Pricing

Switzerland Tax

M

MME

Swiss Safe Haven Interest Rates For The Year 2023

Switzerland Tax

VA

Vischer AG

Daten – technische Grundlagen

Switzerland Tax

BK

Bär & Karrer

Consultation For Revised Swiss Rules On Stablecoins And Crypto-Assets

Switzerland Technology

SW

Schellenberg Wittmer Ltd

NEWSLETTER Du 23 Juin Au 11 Juillet 2025 | N° 108

Switzerland Criminal

MB

Monfrini Bitton Klein

Abolition Of The Taxation On Imputed Rental Value Tax

Switzerland Tax

LS

Lenz & Staehelin

Swiss Case Law On Trusts – A Decade Of Development

Worldwide Commercial

DG

Dixcart Group Limited

Swiss Therapeutic Products Act Revision: A Step Forward In Digitalization

Switzerland Healthcare

BK

Bär & Karrer

Daten – wichtiges Asset in Unternehme

Als Fundament für die weiterführenden Überlegungen wird im ersten Teil dieser Beitragsreihe auf verschiedene Begriffe im Kontext Big Data eingegangen,...

Switzerland Tax

BK

Bär & Karrer

Big Data And Tax – Domestic And International Taxation Of Data Driven Business

The term "big data" has been in use since the early 1990s. Thus, big data is not something that is completely new. What has changed within the last three decades, however,...

Switzerland Tax

BK

Bär & Karrer

CONVINUS Global Mobility Alert Week 14.2022

Due to the COVID-19-pandemic, many companies are increasingly confronted with the wishes of their employees to work remotely from abroad for an extended period.

Worldwide Immigration

C

CONVINUS

Corporate Tax Comparative Guide

Corporate Tax Comparative Guide for the jurisdiction of Switzerland, check out our comparative guides section to compare across multiple countries

Switzerland Tax

WW

Walder Wyss Ltd.

Developments In Cross Border Aspects Of The Swiss Withholding Tax

Switzerland Tax

BK

Bär & Karrer

Corporate Tax 2019

Switzerland Tax

BK

Bär & Karrer

Prezzi Di Trasferimento E Rendicontazioni Paese Per Paese

Switzerland Tax

A

Altenburger

Current Transfer Pricing Landscape – An Update

Switzerland Tax

TP

Tax Partner AG

Schweiz: Steuervorlage 17 — das Nachfolgeprojekt zur USR III

Switzerland Tax

BK

Bär & Karrer

Spontaneous Exchange of Rulings – Practical Implications

Switzerland Tax

BK

Bär & Karrer

Exchange Of Information In Switzerland

Switzerland Tax

TG

TMF Group BV

TRANSFER PRICING: Utilising the benefits of a low tax environment to implement transfer pricing related planning structures

Switzerland International

PC

Pricewaterhouse Coopers

Exchange Of Information In Switzerland

Switzerland moves towards the spontaneous exchange of information on tax rulings to play its part in the OECD BEPS project.

Switzerland Tax

TG

TMF Group BV

TRANSFER PRICING: Utilising the benefits of a low tax environment to implement transfer pricing related planning structures

Switzerland International

PC

Pricewaterhouse Coopers

See more

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More