On 15 January 2019, the State Secretariat for International Finance (SIF) published an updated version of the position paper of 8 March 2018 outlining the Swiss position within the OECD on taxing the digitalized economy. The position paper states, among other things, that Switzerland does not currently intend to introduce interim measures such as the digital tax proposed within the European Union, as such interim measures based solely on turnover in market areas may lead to double taxation and overtaxation, and may make it more difficult to achieve a global consensus for a definitive solution.
January 17 2019