The Federal Tax Administration (FTA)has collaborated with the Swiss Tax Conference, EXPERT-suisse and an academic partner to set forth written principles and rules of conduct. These rules are focused upon employees of tax administrations, companies and tax professionals.
The format includes the following highlights:
General principles of conduct
Tax return process
Advance tax ruling
A Code of Conduct is an importance governance tool for tax administrations and multinationals. It represents a baseline of understanding to achieve a fair, efficient and transparent process for all parties. This document would be an excellent opening item of discussion for any audit.
The link for reference is estv.admin.ch, FTA subtag, with tabs on the upper right for different languages.
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