Switzerland faces a challenging decision regarding the OECD's global minimum tax initiative.

Despite being one of the first countries to adopt the 15% minimum tax on large corporations, the initiative has not gained universal traction.

Major economies like the USA and China, along with several emerging markets, have not implemented the tax, leaving the project in a precarious state.

This situation places Switzerland in a difficult position as it considers whether to introduce international supplementary taxes, which could enforce the minimum tax on companies operating in non-compliant countries.

However, there are concerns about potential retaliatory measures from countries like the USA, which could harm Switzerland's economic interests.

The Swiss government is urged to proceed cautiously, avoiding the role of a global tax enforcer, which could lead to diplomatic tensions and economic repercussions.