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La Svizzera firmerà il 27 gennaio l’accordo multilaterale concernente lo scambio di dichiarazioni paese per paese riguardanti le grandi imprese. Lo ha deciso mercoledì il Consiglio federale nel quadro del progetto congiunto degli Stati del G20 e dell’Organizzazione per la cooperazione e lo sviluppo in Europa (OCSE) volto a lottare contro le pratiche dannose di elusione fiscale adottate da importanti attori economici.
L'intesa, elaborata nel quadro del progetto Base Erosion and Profit Schifting (BEPS) dell’OCSE in merito all'imposizione delle imprese, indica il tipo di informazioni che gli Stati si scambiano reciprocamente sulle attività delle imprese multinazionali presenti sul rispettivo territorio.
La firma dell'Accordo multilaterale permetterà quindi alla Confederazione di stabilire con quali Stati effettuare lo scambio automatico della dichiarazione paese per paese, mediante la quale sarà possibile ottenere una panoramica della ripartizione mondiale degli utili delle multinazionali, delle imposte da loro versate e di altri indicatori sulla situazione delle attività del gruppo.
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