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Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 11 - 17 October 2021.

On 14 October 2021, the Chair of the OECD Forum on Tax Administration (FTA) and the Chair of its Joint International Task Force on Shared Intelligence and Collaboration (JITSIC) issued a joint statement on the Pandora Papers.

Federal Councillor Ueli Maurer represented Switzerland at the G20 Finance Ministers' Meeting and the Annual Meetings of the International Monetary Fund (IMF) and the World Bank Group in Washington from October 13 to 15, 2021. The G20 meeting and the annual meeting focused in particular on the taxation of the digitalized economy.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 4 - 10 October 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 3 - 10 October 2021.

On 30 September 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

On October 8, 2021, the Inclusive Framework of the OECD (including Switzerland) specified the key parameters for the future taxation of large, internationally active companies. According to a press release, Switzerland is calling for the interests of small, economically strong countries to be taken into account when implementing the framework and for legal certainty to be created for affected companies.

On 8 October 2021, the OECD published the "Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalization of the Economy". The document sets out the key parameters for the future taxation of the digitalized economy on the basis of two pillars.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 27 September to 3 October 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 20 - 26 September 2021.

On September 23, 2021, the SIF announced that the provisional mutual agreement of May 13, 2020 between Switzerland and France on the taxation of cross-border commuters working from home as a result of measures to combat COVID-19 will remain in force until December 31, 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 September 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 12 September 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 30 August - 5 September 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 August 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 9 - 15 August 2021.

In its communication of 13 August 2021, the State Secretariat for International Financial Matters (SIF) provides information on the changes to dividend taxation due to the application of the most-favoured-nation clause in the DTA CH-IN.

At its meeting on 11 August 2021, the Federal Council adopted the dispatch on the new cross-border commuter agreement between Switzerland and Italy.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 2 - 8 August 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 2 - 8 August 2021.

On 29.07.2021, Switzerland and Ethiopia signed an agreement to avoid double taxation in the area of taxes on income. Before the agreement can enter into force, it must still be approved by the parliaments of both countries.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 19 - 25 July 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 12 - 18 July 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 12 - 18 July 2021.

On 16 July 2021, Switzerland and Japan signed an amendment protocol to the double taxation agreement that implements the minimum standards under BEPS.