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Focus Topic

No 1 (2016): Energy

Der spontane Austausch von Steuerrulings unter BEPS-Aktionspunkt 5

  • Linus Zweifel
  • Michael Bertschinger
Submitted
March 14, 2018
Published
March 14, 2018

Abstract

As part of the OECD BEPS project all tax rulings will be subject to a spontaneous exchange of information within the OECD. In this article, tax rulings and the spontaneous ruling exchange will be explained and critically evaluated. It becomes evident that increasing transparency in the area of taxation will impose certain challenges on Switzerland but also offer opportunities.