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By Roland Böhi, Danielle Wenger, Nicole Fröhlich, LL.M.
As one of the BEPS project's antitax avoidance measures, the OECD has developed a so called multilateral instrument which has been signed by 87 jurisdictions so far. The purpose of the MLI
By Roland Böhi
Auf einmal ist sie da, die Nachfolgeregelung. Für viele Unternehmer ist es kein leichter Moment
By Roland Böhi, Danielle Wenger
The Swiss Federal Tax Administration recently announced a new practice that significantly improves the ability of corporate groups to raise debt abroad and to use the proceeds in Switzerland.
By Christian Casanova, Andreas Schregenberger
Obtaining a final and binding judgment ordering the adversary party to pay a substantial sum to the claimant may raise the hope to have arrived at the end of a dispute.
By Christian Casanova, Andreas Schregenberger
Beim Erhalt eines endgültigen und verbindlichen Urteils, in dem die gegnerische Partei zur Zahlung eines substantiellen Betrags an die Klägerin aufgefordert wird, kann die Hoffnung aufkommen, am Ende des Konflikts angelangt zu sein. Des Öfteren missachtet die unterlegene Partei jedoch ein solches Urteil, was zur Notwendigkeit
By Roland Böhi, Danielle Wenger, Manuel Vogler
Mit Entscheid BGer 2C_168/2017 vom 26. Oktober 2017 weitete das Bundesgericht den Tatbestand der Steuerumgehung auf eine Unternehmensnachfolge aus,
By Roland Böhi, Danielle Wenger, Manuel Vogler
So called Initial Coin Offerings ("ICO") as a new fundraising mechanisms in which new projects sell their underlying crypto tokens in exchange ...
By Roland Böhi, Danielle Wenger, Manuel Vogler
So called Initial Coin Offerings ("ICO") as a new fundraising mechanisms in which new projects sell their underlying crypto tokens in exchange for e.g. Bitcoin or Ether
By Roland Böhi, Danielle Wenger, Manuel Vogler
In connection with the international pressure on the Swiss corporate tax location, especially in relation to the Cantonal exemption of income for holding companies as well as the status...
By Urs Feller, Nina Lim
A proposed new class action procedure should allow companies to make a ‘clean break' while facilitating a more efficient dispute resolution process overall.
By Urs Feller, Nina Lim
Dr. Urs Feller und Nina Lim besprechen die neuen Instrumente des kollektiven Rechtschutzes. Die Vorschläge des Bundesrats sollen die kollektive Rechtsdurchsetzung in der Schweiz bei einer Vielzahl von Geschädigten verbessern und stärken.
By Daniel Hayek, Mark Meili
In internationalen Konkursen müssen der Konkursverwalter und die Gläubiger Vermögenswerte des Schuldners im Ausland lokalisieren. In welchem Umfang dies möglich ist, bestimmen die lokalen Gesetze.
By Daniel Hayek, Mark Meili
In an insolvency of a multinational group the debtor's assets are located in different jurisdictions.
By Christoph Graber
In August 2016, the Bermuda Monetary Authority (BMA) issued the Insurance Manager Code of Conduct requiring insurance managers to follow a set of procedures when carrying out their functions.
By Christian Schönfeld
It is concluded that the potential applications of Smart Contracts on the blockchain are vast and sound very promising.
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