Legal Entities and Taxation
Digitalisation is a major challenge for companies across the world. The Organisation for Economic Co-operation and Development (OECD) in 2019 took the lead to develop an action plan to tackle the taxation-related challenges emerging from the digitalisation of our economy. The OECD is looking to find global support for a tax system that defines where a company should pay its taxes irrespective of where a business is based. Switzerland is an active participant in the deliberations and has pursued its objective of finding a consensual and mutually acceptable solution. The Swiss government doesn’t however plan to introduce a digital tax or similar interim solution as has been proposed by the EU. It seeks to actively defend the interests of corporate Switzerland in the ongoing international negotiations about a new tax regime.
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About the service
Digitalisation is a major challenge for companies across the world. The Organisation for Economic Co-operation and Development (OECD) in 2019 took the lead to develop an action plan to tackle the taxation-related challenges emerging from the digitalisation of our economy. The OECD is looking to find global support for a tax system that defines where a company should pay its taxes irrespective of where a business is based. Switzerland is an active participant in the deliberations and has pursued its objective of finding a consensual and mutually acceptable solution. The Swiss government doesn’t however plan to introduce a digital tax or similar interim solution as has been proposed by the EU. It seeks to actively defend the interests of corporate Switzerland in the ongoing international negotiations about a new tax regime.
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