The Swiss Confederation has just released a study on Switzerland’s double taxation agreements (DTA), conducted by two researchers from CDE and the World Trade Institute under a mandate from the Swiss Agency for Development and Cooperation. The study examines the impacts of these agreements on developing countries and recommends ways of making them more supportive of development.
It also examines the issue of tax information exchange from the point of view of development policy, and considers DTAs vis-à-vis hotly debated topics such as “transfer mispricing” and international competition for tax revenues.
Link to study (German / PDF 870 KB)
Link to summary (English / PDF 105 KB)
Link to radio interview (German / SRF, Echo der Zeit)
Link to SDC
