DiKE Verrechnungspreisrecht der Schweiz

Tax authorities and courts, consultants, companies, and academia in Switzerland are increasingly dealing with transfer pricing issues when it comes to taxes. However, Swiss tax law, unlike many foreign legislations, contains hardly any explicitly regulated transfer pricing law. This work provides, for the first time, a systematic presentation of the topic across different types of taxes, thus filling a gap. It elaborates on the fundamentals while considering doctrine and case law and offers practical guidance for determining transfer prices for important types of transactions. Additionally, it illustrates the transfer pricing models of selected sectors of the Swiss economy.