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A well-designed regional tax treaty to which developing countries are signatories will include provisions securing minimum withholding taxes on investment income and technical service fees, a taxing right in respect of capital gains from indirect offshore transfers, and guarding against-treaty shopping. A tax treaty policy framework—national or regional—that specifies the main policy outcomes to be achieved before negotiations commence would enable developing countries with more limited expertise and lower capacity for tax treaty negotiations to avoid concluding problematic tax treaties. This note provides guidance for members of regional economic communities in the developing world on what should and should not be included in a regional tax treaty and how to design on a common tax treaty policy framework for use in negotiations of bilateral tax treaties with nonmembers.

Switzerland

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Switzerland has navigated the COVID-19 pandemic well. The pandemic has had major social and economic impacts, but an early, strong, and sustained health and economic policy response helped contain the contraction of activity. Coordinated efforts targeting households and firms stemmed a loss of purchasing power and a rise of unemployment and bankruptcies. Recovery has commenced, but uncertainty and risks remain high, dominated by pandemic dynamics. The rebound should deepen, as vaccination proceeds, containment is eased, and domestic and global demand picks up. Fiscal support has been rightly extended in 2021, and monetary policy remains accommodative. Policies should remain supportive until there are clear signs of sustained recovery; the authorities should expand support if needed. Redirection to fostering green, digital transformation with attention to low-income earners will be needed, including to ensure that prolonged emergency support does not hinder structural changes in the economy.

Switzerland

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Switzerland --- History

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Un petit pays sans matières premières, sans unité de langue ni de religion, mais un peuple doué de pragmatisme, de capacité d'adaptation, de méfiance envers tout ce qui est ronflant et clinquant - au point de se replier parfois dans sa coquille. Un peuple qui, de guerrier est devenu neutre, qui, de pauvre est devenu riche, qui a aussi dû surmonter ses divisions et apprendre la tolérance. Une histoire qui a donné au monde Pestalozzi, Dunant ou encore Giacometti, et pas seulement Guillaume Tell. Jean-Jacques Bouquet retrace l'histoire de la Suisse depuis la description du peuple helvète par Jules César jusqu'aux débats sur l'opportunité d'une adhésion à l'Union européenne.

Switzerland --- Switzerland --- History --- Politics and government.

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Swiss newspapers --- Constitutional history --- Objectivity --- Switzerland --- Switzerland --- History --- History