Taxpayers in Switzerland filing country-by-country (CbC) reports for tax year 2016 have a deadline of 31 December 2017 if the taxpayer is on a calendar year basis.
Based on the country list for the exchange of CbC reports, the Swiss authorities generally intend to exchange CbC reports with jurisdictions included on that list from the 2018 tax year, so that the CbC reporting exchanges will occur from 2020.
Read a December 2017 blog posting by the KPMG member firm in Switzerland
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