The foreign company is being investigated by the foreign tax authority to which it is subject, regarding the group's transfer pricing practices. The foreign tax authority is requesting information exchange from Switzerland concerning the Swiss sister company. More specifically, the foreign tax authority is asking Switzerland to provide: 1) the annual accounts, 2) the management reports, 3) the audit reports, and 4) the tax returns of the Swiss company.
The AFC validates the exchange, considering that these are documents likely relevant to the foreign tax authority for its review of the group's transfer pricing, to which the foreign company and the Swiss company belong.
The Swiss company is seizing the Federal Administrative Court (TAF) to object to the disclosure of these documents to the foreign tax authority. The TAF upholds the decision of the Federal Tax Administration (AFC): the documents of the Swiss company will be transmitted to the foreign tax authority.
The judgment is in German. The applicant foreign state is Mongolia.<\/p>\n\n\n\n
TAF, decision A-6359-2023, of 14 July 2025<\/p>","protected":false},"excerpt":{"rendered":"
\ud83d\udc49 La soci\u00e9t\u00e9 \u00e9trang\u00e8re est sous enqu\u00eate du fisc \u00e9tranger dont elle rel\u00e8ve pour la pratique du groupe en mati\u00e8re de prix de transfert. Le fisc \u00e9tranger demande \u00e0 la Suisse l’\u00e9change d’informations sur la soci\u00e9t\u00e9 soeur suisse. Plus pr\u00e9cis\u00e9ment, le fisc \u00e9tranger demande \u00e0 la Suisse de fournir 1\ufe0f\u20e3 les comptes annuels, 2\ufe0f\u20e3 les […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-254","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n