BEPS Action Plan – New Rules of the Game for Switzerland
On 5 October 2015, the OECD published the final reports on the BEPS Action Plan. In essence, based on minimum standards and recommendations, it shall be ensured that the profits of multinational enterprises are taxed where they actually accrue. This newsletter analyses which minimum standards will become binding for Switzerland and when, as well as which recommendations should be taken into account going forward.
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