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Register nowBy Maurus Winzap, Fabienne Limacher On 31 January 2019 the Swiss Federal Tax Administration (SFTA) published the 2019 safe haven interest rates to be used to intra-group loans. Against this backdrop, this provides an overview of the relevant Swiss tax rules associated with determining whether intra-group financing constitutes equity or debt for tax purpose and […]
The EU Matrimonial and Partnership Property Regulations, adopted through enhanced cooperation, have become legally binding for 18 EU Member States directly, i.e. without national transposition legislation, to provide married couples and registered partners with legal certainty as to property law due to their marriage or partnership in crossborder cases. The different national conflict-of-law rules regarding […]
By Jürg Schneider, Christophe Gösken On 30 November 2018 the Federal Council adopted a new open government data strategy for providing the public with free access to government data. From 2020 onwards, all government data will gradually be made available for free and in a computer-friendly format. Replacing a previous version, the new strategy is mandatory for the […]
BY Maurus Winzap On 15 November 2018 – in the context of the bill on the Federal Act on Tax Reform and AHV Financing (TRAF) (formerly referred to as ‘Tax Proposal 17’) – the Swiss Federal Tax Administration (SFTA) announced that, as of 1 January 2019, it will abstain from granting rulings which safeguard the federal […]
By Robert Desax Place of effective management (POEM) Companies are subject to Swiss unlimited taxation if they have their seat or their POEM in Switzerland. The same rule also applies in intercantonal situations. A non-Swiss company is subject to unlimited taxation in Switzerland if it is effectively managed in Switzerland. Swiss case law and practice: POEM […]
By James Foster, Courtney Rothery We have authored the inaugural UAE chapter in the annual Guide to Litigation Funding published by Law Business Research (part of the “Getting the Deal Through” series). This is the third edition of the global survey of the law and practice of litigation funding. With the third-party funding of litigation and arbitration […]
By Patrice Benoit, Geneviève Cloutier On February 4, 2019, the Court of Appeal of Quebec released its decision in the matter of Callidus Capital Corporation and al. v. 9354-9186 Québec Inc. (formerly Bluberi Gaming Technologies Inc.). With the increase in third party litigation funding, we are now seeing it being used in the insolvency context and the Court of […]
By Helen Ruelle, Will Austin-Vautier Extended maternity and paternity leave giving new parents the legal right to a year away from work are set to come into force in September – and employers need to have updated handbooks, policies and contracts in time for the change. The new proposed rights offer 52 weeks of leave to parents […]
By Kate Hodson, David Nelson The Cayman Islands is one of the most utilised international finance centres (IFC) in the Asian finance industry. The largest and most populous continent, Asia covers a diverse cultural landscape, with highly differing economies, laws and regulations and it is against this backdrop that the use of Cayman structures has been established […]
The Board of the Eurasian Economic Commission (EEC) approved on 29 January 2019 the Recommendations on the Guidelines for the Selection of Trade Names of Medicinal Products and the Guidelines for Manufacturing of Finished Dosage Forms of Medicinal Products in order to eliminate differences in the requirements for the manufacturing of finished dosage forms of […]
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Find out moreFlybmi has become the latest airline to enter into administration, with the company citing Brexit uncertainty as one of the main reasons for its collapse. DWF is acting for the administrators BDO, with a team led by Leeds-based associate partner Matthew Brown. The airline cancelled all flights over the weekend with immediate effect. DWF is understood to […]
In a move that furthers the UK firm’s reach on the West Coast, Taylor Wessing has entered into a non-exclusive joint relationship agreement with California’s Wilson Sonsini Goodrich & Rosati. The relationship, which is not exclusive, means Taylor Wessing and Wilson Sonsini can support each other on life sciences and tech deals in particular. Some […]
Former Linklaters marketing head Frank Mellish has agreed to destroy documents shared between him and the firm, in relation to matters he said would expose “the ongoing struggle [the firm] has with women in the workplace”.
After identifying London and New York as key offices for expansion, King & Spalding has revealed that City turnover increased by 12 per cent to over $48m in 2018. King & Spalding’s City figures have been up and down in the last few years, with turnover rising 14 per cent over 2015 only to fall […]
K&L Gates is considering closing its office in Warsaw, The Lawyer understands, mirroring similar strategic reviews held at other US firms with outposts in the CEE region. A management meeting is understood to have been set up for this week to discuss plans around a potential pull-out from the city. The firm declined to comment on the […]
In our latest 60 second interview, Brewin Dolphin head of legal Alissa Foale talks to The Lawyer about her function’s biggest challenges, necessary skills to successfully manage change and how she thinks financial services will transform in the coming years ahead of her session at this year’s In-house Financial Services conference. How do you think […]
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