Explore
Auswirkungen des BEPS-Projekts der OECD auf die Steuerordnung der Schweiz: Umsetzung des Aktionspunkts 5
Olga Uehlinger
2024
0 Ungluers have
Faved this Work
Login to Fave
The OECD initiated the BEPS project to combat what it considers harmful tax avoidance practices by multinational corporations like Amazon or Google. According to the OECD, this effort was made to build a more transparent and fair international tax landscape. To this end, the OECD developed an action plan consisting of 15 measures aimed at countering the phenomenon of ""Base Erosion and Profit Shifting"" (BEPS).
Switzerland, on the other hand, has always advocated for tax sovereignty and competition as a safeguard against excessive state intervention in property rights. The OECD also regarded the cantonal tax competition and certain cantonal tax regimes in Switzerland as contributing factors to the ""race to the bottom,"" and thus targeted these practices through the BEPS project as well. These OECD efforts present significant challenges for Switzerland and impact several of its taxation and constitutional principles.
This work examines the various measures of the OECD's BEPS project and recent international developments in tax law. It investigates the legal implications of the OECD's action plan on the Swiss legal system, assesses the Swiss government's implementation of OECD standards, and demonstrates how Switzerland, considering its constitution and legal foundations, could develop alternative, practical, and constitutionally compliant solutions.
In this context, Action Point 5 (Combating Harmful Tax Practices) is integrated as a minimum standard within the overall framework of the various BEPS measures. Special attention is given to the Two-Pillar Solution, which aims to introduce a minimum taxation for large corporate groups.
This book is included in DOAB.
Why read this book? Have your say.
You must be logged in to comment.
Rights Information
Are you the author or publisher of this work? If so, you can claim it as yours by registering as an Unglue.it rights holder.Downloads
This work has been downloaded 10 times via unglue.it ebook links.
- 10 - pdf (CC BY) at Unglue.it.
Keywords
- thema EDItEUR::L Law
Links
DOI: 10.38107/058Editions