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Bar & Karrer
By Thomas Reutter
Efforts to amend the EU Shareholder Rights Directive have lost momentum. The most recent resolution of an EU institution has been passed more than a year ago by the EU parliament.
By Daniel Bader, Daniel Lehmann, Ruth Bloch-Riemer
On 16, 18, 22 and 24 November 2016, Switzerland signed joint declarations on the introduction of the AEOI with the significant South American hubs Argentina, Mexico, Brazil and Uruguay...
By Corrado Rampini
Ab 25. Mai 2018 – in 18 Monaten – gilt die neue Datenschutz-Grundverordnung der EU.
By Daniel Lehmann, Michael Abegg
Interest paid on bonds as defined by the Swiss Federal Tax Administration (SFTA) for Swiss withholding tax (WHT) purposes, which may also include certain types of syndicated loans...
By Andrew Garbarski
Criminal liability of corporations entered into force in Switzerland in October 2003.
By Peter Hsu, Rashid Bahar
On 2 November 2016, the Swiss Federal Council proposed to ease the Swiss regulatory framework for providers of innovative financial technologies (FinTech).
By Andrew Garbarski
Le gérant de fortune a l'obligation d'exécuter son mandat avec soin et de veiller fidèlement aux intérêts de son client.
By Daniel Hochstrasser
Commercial arbitration is constantly trying to improve in order to meet the needs of its users and to address the challenges of a changing world.
By Peter Reinarz, Francesco Carelli
Two recent judgments by the Swiss Federal Supreme Court concerned Danish resident banks that were denied refunds of Swiss withholding taxes on dividends derived from Swiss publicly traded shares...
By Peter Reinarz
In a recent decision, the SFSC ruled that a Swiss regulated and tax-exempt pension fund is entitled to reclaim Swiss federal withholding tax deducted from dividends of publicly traded shares of Swiss companies.
By Andrew Garbarski
In a recently released decision (6B_124/2016 dated 11 October 2016), the Swiss Federal Supreme Court (SFSC) held, for the very first time, that the criminal liability of corporations and undertakings...
By Stephanie Comtesse
Swiss occupational benefit plans – a pillar of the Swiss social security system – are increasingly outsourcing portfolio management responsibilities to investment professionals, including "foreign" managers.
By Alain Macaluso, Andrew Garbarski
Dans un arrêt 6B_503/2015 que nous comprenons être de principe, rendu le 24 mai 2016 et destiné à la publication au recueil officiel des ATF...
By Raffael Buechi
When knowledge management became a topic for law firms in the 1990s, the focus was on the products lawyers deliver
By Andreas D. Länzlinger, Roman Huber
Have there been any recent changes in the enforcement of anti-corruption regulations?
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