Related briefings

Life sciences law review – Switzerland

Switzerland harbours many sectors of the life sciences industry. Swiss research, development and production are well known in all corners of the planet. Switzerland is home to world leaders and is the origin of many groundbreaking ideas turned into successful start-ups, some set to become top players within a generation. The Federal Institutes of Technology […]

Epilogue to post-Achmea saga – time to reassess structure of EU investments

On 5 May 2020, all but four EU Member States have signed an agreement to terminate their intra-EU bilateral investment treaties. What are the consequences for the protection of EU investments? How does this agreement affect pending arbitration proceedings? And how should investors react in order to ensure adequate protection?

Private mergers and acquisitions in Switzerland

The Q&A gives a high level overview of key issues including corporate entities and acquisition methods, preliminary agreements, main documents, warranties and indemnities, acquisition financing, signing and closing, tax, employees, pensions, competition and environmental issues.

Covid-19 update: Emergency loan scheme for start-ups

The existing emergency loan scheme for businesses facing liquidity issues as a consequence of the Covid-19 pandemic is tied to annual turnover (with one limited exception). Given that many start-ups only generate little or no revenue during their first years of operation, they have effectively been excluded from meaningful relief under the scheme.

New step-up on migration instrument introduced (Switzerland)

Key features of step-up on migration Tax optimisation of cross-border payments As of 1 January 2020, foreign companies can take advantage of a tax-neutral step-up of built-in gains (including self-created goodwill) to fair market value for Swiss direct tax purposes when relocating their legal seat, effective place of management or assets, business units and functions […]

Latest Briefings

Cyprus adopts e-signatures

The EU Regulation 910/2014, known as eIDAS (the Regulation) is directly applicable to the Member States of the European Union since 1st July 2016 and it aims to establish common standards for electronic identification and trust services for electronic transactions across European Union. Cyprus adopted to this regard Law 55(I)/2018 (the Law), which regulates the use of e-documents, e-signatures, e-identifications, e-seals etc, complying with the requirements of the Regulation.

Data protection – another Covid-19 casualty?

To lengthen the odds of a second infection wave, countries have been exploring how to harness technology to automate contact-tracing of those potentially infected with the virus, releasing the remainder of the population to go about daily life. Though simple-sounding, such technology is far from straightforward.

HNW divorces – can you enforce the terms of an English order in Jersey?

Many practitioners will appreciate that Jersey is a self-governing Crown Dependency with constitutional rights of self-government and judicial independence. It follows that orders made in the courts of England and Wales are not enforceable as of right in this jurisdiction. We focus in this article on three common scenarios we see when such cross-jurisdictional considerations arise and the steps you can take to ensure that the terms of such an order are honoured.

Cayman Islands: Update on automatic exchange of information and country-by-country reporting

In this advisory, we provide a round-up of recent updates to the Cayman Islands framework for automatic exchange of information (“AEOI”) and country-by-country reporting (“CbCR”), including the new universal DITC portal, the AEOI reporting deadline extension, the authorising person and principal point of contact and the CRS compliance form.

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