EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Limited, each of which is a separate legal entity. Ernst & Young Limited is a Swiss company with registered seats in Switzerland providing services to clients in Switzerland.
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EY position paper on "BEPS 2.0 and value-added tax"
Key propositions we will explore:
- The hoped-for level playing field of BEPS 2.0 will not be achieved and the global “tax harmonization” sought will increase subsidy competition between locations.
- The trend toward ever more international tax regulation is not about to stop.
- The paper also discusses VAT in Switzerland, where further increases are to be expected for various reasons.
EY Tax News and Tax Alerts
Stay up to date on significant tax developments.
Swiss Transfer Pricing: A deep dive series
New Swiss transfer pricing guidance
Additional guidance offers insights into the treatment of transfer pricing adjustments in Switzerland and their tax impact.
Spotlight on SFTA guidance regarding intercompany financial transactions
The transfer pricing Q&A provides welcome clarification of intercompany loans in the TP context.
New Q&A on transfer pricing issued by the Swiss Federal Tax Administration
Additional transfer pricing guidance offers important insights into Swiss practice and the interpretation of international rules.
