Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 Phase 2: Implementation of the Standard in Practice (eBook)
168 Seiten
OECD Publishing (Verlag)
978-92-64-25887-7 (ISBN)
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Switzerland.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.
The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
This report contains the 2014 "e;Phase 2: Implementation of the Standards in Practice"e; Global Forum review of Switzerland. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. "e;Fishing expeditions"e; are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 plus Phase 2 - reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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Tx 21 Switzerland ENG WEB 5
Table of Contents 5
About the Global Forum 7
Abbreviations 9
Introduction 19
Information and methodology used for the peer review of Switzerland 19
Overview of Switzerland 21
Recent developments 29
Compliance with the Standards 31
A. Availability of information 31
Overview 31
A.1. Ownership and identity information 33
A.2. Accounting records 74
A.3. Banking information 82
B. Access to information 87
Overview 87
B.1. Competent Authority’s ability to obtain and provide information 89
B.2. Notification requirements and rights and safeguards 100
C. Exchange of information 109
Overview 109
C.1. Exchange-of-information mechanisms 111
C.2. Exchange-of-information mechanisms with all relevant partners 122
C.3. Confidentiality 124
C.4. Rights and safeguards of taxpayers and third parties 131
C.5. Timeliness of responses to requests for information 136
Summary of determinations and factors underlying recommendations 145
Annex 1: Jurisdiction’s response to the review report 151
Annex 2: List of all exchange-of-information mechanisms 152
Annex 3: List of all laws, regulations and other material received 165
Annex 4: People interviewed during the on-site visit 167
999 169
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Page vierge 2
Executive summary 13
Erscheint lt. Verlag | 26.7.2016 |
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Sprache | englisch |
Themenwelt | Recht / Steuern ► Steuern / Steuerrecht |
Recht / Steuern ► Wirtschaftsrecht | |
Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung | |
Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
ISBN-10 | 92-64-25887-6 / 9264258876 |
ISBN-13 | 978-92-64-25887-7 / 9789264258877 |
Haben Sie eine Frage zum Produkt? |
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