A few thoughts from me...
Hmm, I wonder.. which ISP do operate IP address ranges in switzerland which are registered at RIPE to some other entity not located in switzerland? Which Swiss ISP do offer services outside Switzerland using IP Ranges that are registered @ RIPE with Country: CH?
So as not to blame any currently existing companies, lets use the example of kpnqwest (rip). We used to be part of a supra national LIR in Switzerland. This LIR was registered to a "foreign company" (I think it was registered to the dutch BV). It was entirely company internal policy not to mix and match IP address assignments (also helped at that time by the fact that we didn't have merged autonomous systems before the big blowup). So, we operated just like any other Swiss ISP, but if you just looked at the RIPE DB you wouldn't get that impression, and could actually get the impression we would be assigning dutch IP addresses to Swiss customers (depending on what objects you looked at).
Now, there are a few supra national companies left, perhaps they operate similarly? And if they do merge AS numbers, it gets even more difficult from the outside to judge how they're assigning their IP addresses. Also, I wouldn't be surprised to see such companies actually purposely blurring country borders when IPv4 addresses run out and they might start to use "austrian" addresses for their Swiss customers?
The other example: corporate VPNs managed by ISPs, including VPN dial-in possibilities. I think the ISP would in this case be able to certify that it assigned the IP addresses to a company operating in Switzerland. However, it can't make any claims as to how that company uses those addresses.. But where draw the line? I can have a Swiss DSL IP at home and setup VPN access for myself, and use that address from abroad?
Cheers, Markus