The government was responding to a parliamentary question raised in relation to a UN resolutionExternal link passed at the end of December. The UN General Assembly resolution, which came at the initiative of developing countries, is aimed at improving the effectiveness and inclusiveness of international cooperation in tax matters. However, Switzerland, like the European Union and US, opposes the establishment of new bodies to govern such cooperation.
The government rejects the view expressed in the resolution that current international cooperation is not inclusive. It notes that the “BEPS” (base erosion and profit sharing) project, under the aegis of the Organization for Economic Cooperation and Development (OECD) and G20 group of countries, includes 142 member states, the majority of which are developing or emerging countries. In addition, 166 states participate in the Global Forum on Transparency and Exchange of Information for Tax Purposes.
The BEPS project aims to combat tax evasion by ensuring that profits are taxed where they are generated. Switzerland’s minimum tax reform, to be put to a popular vote on June 18, is one of its components.
The Swiss government says any expansion of the UN’s work in the area of taxation should not lead to duplication. In its view, the creation of additional bodies or instruments would take up resources that are already stretched, especially in developing countries.
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Switzerland wants to examine cooperation with the EU in the defence sector
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Swiss rental housing listings increase for the first time in three years
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Progress in child immunisation has stalled. For decades, the number of children vaccinated against measles, polio and other diseases has risen. But since 2010, vaccination rates have stagnated in many countries, according to a study.
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‘Switzerland has shown a lack of solidarity on global tax equity’
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A "no" to the OECD minimum tax would allow for a fairer version of this legislative proposal, says the Social Democratic Party.
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