SWITZERLAND CONTENTS
8. Penalties and Documentation p.354 8.1 Transfer Pricing Penalties and Defences p.354 8.2 Transfer Pricing Documentation p.356 9. Alignment With OECD Transfer Pricing Guidelines p.356 9.1 Alignment and Differences p.356 9.2 Arm’s Length Principle p.356 9.3 Impact of the Base Erosion and Profit Shifting (BEPS) Project p.357 9.4 Impact of BEPS 2.0 p.357 9.5 Entities Bearing the Risk of Another Entity’s Operations p.358 10. Relevance of the United Nations Practical Manual on Transfer Pricing p.359 10.1 Impact of UN Practical Manual on Transfer Pricing p.359 11. Safe Harbours or Other Unique Rules p.359 11.1 Transfer Pricing Safe Harbours p.359 11.2 Rules on Savings Arising From Operating in the Jurisdiction p.359 11.3 Unique Transfer Pricing Rules or Practices p.359 11.4 Financial Transactions p.359 12. Co-Ordination With Customs Valuation p.360 12.1 Co-Ordination Requirements Between Transfer Pricing and Customs Valuation p.360 13. Controversy Process p.360 13.1 Options and Requirements in Transfer Pricing Controversies p.360 14. Judicial Precedent p.361 14.1 Judicial Precedent on Transfer Pricing p.361 14.2 Significant Court Rulings p.361 15. Foreign Payment Restrictions p.363 15.1 Restrictions on Outbound Payments Relating to Uncontrolled Transactions p.363 15.2 Restrictions on Outbound Payments Relating to Controlled Transactions p.363 15.3 Effects of Other Countries’ Legal Restrictions p.364 16. Transparency and Confidentiality p.364 16.1 Publication of Information on APAs or Transfer Pricing Audit Outcomes p.364 16.2 Use of “Secret Comparables” p.364
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