Switzerland: Court Procedure

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Article
OECD GloBE Rules (Pillar Two): What Follows The First Taxation Decisions?
As Switzerland's first QDMTT assessments arrive following the 30 June 2026 filing deadline, taxpayers face complex interpretive questions around the GloBE Model Rules. With no prior Swiss court rulings on Pillar Two matters, this analysis examines the procedural pathways and substantive grounds available for challenging disputed positions, from cantonal objections through federal administrative and supreme court appeals.
Switzerland Tax
LS
Lenz & Staehelin
Article
Endeavours Obligations In A Contract: How Hard Do You Actually Have To Try?
That can make perfect commercial sense. Regulatory approval may be outside a party’s control, a third party may need to give its consent, or performance may depend on events elsewhere in the supply chain. In these situations, an absolute obligation to deliver a particular result may be unrealistic. Instead, the parties agree on how hard the party must try to achieve it.
Switzerland Commercial
LP
Logan & Partners
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