Switzerland Publishes MAP Guidance

The Swiss State Secretariat for International Financial Matters (SIF) has published English-language guidance and forms for mutual agreement procedure (MAP) requests under Switzerland's tax treaties. In general, Switzerland allows for two types of MAP requests:

• MAP to eliminate double taxation that has already occurred or to prevent imminent double taxation, including, for example, cases where a state adjusts the taxable base of a company resident in the state due to transactions which it h…