Switzerland: Transfer pricing topics of focus in audits and ruling requests
Reports on discussions with Swiss tax authorities about various transfer pricing topics
Reports on discussions with Swiss tax authorities about various transfer pricing topics
Transfer pricing topics have become a focal point of tax audits in Switzerland both at the cantonal and the federal level, and the Swiss tax authorities have invested heavily in building up expert knowledge in transfer pricing.
The KPMG member firm in Switzerland prepared the following reports on discussions with the Swiss tax authorities about various transfer pricing topics of particular focus in Swiss audits and ruling requests:
- Read a May 2023 report on intangible property (IP) and service transactions
- Read a May 2023 report on good transactions, financial transactions, and transfer pricing documentation
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