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The OECD initiated the BEPS project to combat what it considers harmful tax avoidance practices by multinational corporations like Amazon or Google. According to the OECD, this effort was made to build a more transparent and fair international tax landscape. To this end, the OECD developed an action plan consisting of 15 measures aimed at countering the phenomenon of ""Base Erosion and Profit Shifting"" (BEPS). Switzerland, on the other hand, has always advocated for tax sovereignty and competition as a safeguard against excessive state intervention in property rights. The OECD also regarded the cantonal tax competition and certain cantonal tax regimes in Switzerland as contributing factors to the ""race to the bottom,"" and thus targeted these practices through the BEPS project as well. These OECD efforts present significant challenges for Switzerland and impact several of its taxation and constitutional principles. This work examines the various measures of the OECD's BEPS project and recent international developments in tax law. It investigates the legal implications of the OECD's action plan on the Swiss legal system, assesses the Swiss government's implementation of OECD standards, and demonstrates how Switzerland, considering its constitution and legal foundations, could develop alternative, practical, and constitutionally compliant solutions. In this context, Action Point 5 (Combating Harmful Tax Practices) is integrated as a minimum standard within the overall framework of the various BEPS measures. Special attention is given to the Two-Pillar Solution, which aims to introduce a minimum taxation for large corporate groups.

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