The role of the Swiss Parliament in international taxation

#Auteur: René¤ MATTEOTTI

#Qualités: Professor of Law, University of Zurich

#Qualités: Attorney, Of Counsel, Tax Partner AG

#Auteur: Alexandra¤ MÜNGER

#Qualités: Research Assistant and Doctoral Candidate, University of Zurich

International taxation is increasingly shaped by global standards that emerge not only through formal international treaties but also through soft-law instruments developed in forums such as the OECD and the Global Forum. Although these instruments are not legally binding, they strongly influence national tax systems and require domestic implementation. This raises the question of how the Swiss Parliament can participate in shaping these international norms and ensure democratic legitimacy.

The article first explains the growing importance of soft law in taxation and how it differs from traditional international treaties (V. § 2). Soft-law standards - such as recommendations, m...