Switzerland: getting ready for Automatic Exchange of Information

Sign in or register to continue reading.

Gain access to the latest news from The Lawyer.com, our jobs board, career insight and much more.

Register now to The Lawyer to access our latest news stories, read selected briefings from key firms and gain essential careers insight to help you make the most of your current and future roles.

Contact Us: if you have any questions regarding your subscription, call us on +44 (0)20 7292 3716 or email us at customerservices@thelawyer.com

Register now

Having problems?

Contact us on +44 (0)20 7292 3723 | email: customerservices@thelawyer.com

If you are looking for our Jobs site, please click here 

Related briefings

Switzerland: Subordination at the interface of finance and insolvency law

By Daniel Hayek and Chantal Joris There are different forms and treatments of subordination agreements in Swiss insolvency. This article is inspired by the authors’ experience representing the security agent of $1.75 billion bond issue of a Swiss-based oil refinery group…

Exploitation of accommodation

By Dr Gion Christian Casanova Two Swiss decisions have been issued recently on the use of sharing platforms for commercial purposes. Given the popularity of Airbnb, lawyers should take note…

US tax reform: The Swiss perspective

On 22 December, 2017, US President Donald Trump signed the Tax Cuts and Jobs Act (“TCJA”) into law, which took effect 1 January, 2018… …This PD tax newsletter – prepared in collaboration with Galia Antebi, Partner at Ruchelman PLLC (New York) – analyses some of the highlights of the TCJA’s international provisions relating to US […]

Taxation of Initial Coin Offerings in Switzerland

Be it in the Zug “Crypto Valley” or elsewhere, various large-scale Initial Coin Offerings or ICOs have recently been conducted in or from Switzerland. ICOs are a new instrument of raising capital for the financing of commercial projects, which includes an issuance of (diverse) legal claims by digital means. Those so-called (crypto) tokens can, for […]

Insolvency Review – Switzerland

Originally published in the Insolvency Review, Fifth Edition By Daniel Hayek and Laura Oegerli  I INSOLVENCY LAW, POLICY AND PROCEDURE Statutory framework and substantive law Swiss restructuring and insolvency proceedings are mainly governed by the Swiss Debt Enforcement and Bankruptcy Law (DEBA), which entered into force in 1892.2 A number of other laws and ordinances […]

Latest Briefings

Polish law considerations: advance amount versus earnest money

This article is to discuss legal issues that may arise under Polish civil law in connection with the conclusion of a preliminary sale agreement and payment by the purchaser prior to execution of the final sale agreement of the amount which may be classified, depending on the parties’ decision, either as an earnest money (in […]

Poland reforms law to facilitate business activity

As of 30 April 2018, a package of five legal acts adopted on 6 March 2018 aimed at facilitating business activity entered into force in Poland. The legal acts are: Entrepreneurs Law Act;  Act on Ombudsman for Small and Medium-sized Entrepreneurs; Act on the rules for participation of foreign entrepreneurs and other foreign persons in […]

HMRC loses in specie contribution claim before the FTT

By Patrick Shee Self-Invested Personal Pensions, or SIPPs, have been under HMRC’s microscope for a number of years, but in a recent decision the First Tier Tax Tribunal (FTT) ruled against HMRC, finding that Relief at Source (RAS) for non-cash or in-specie contributions should be given to individuals. In Sippchoice Limited v HMRC [2018] UKFTT 12 the […]

The Health and Safety Sentencing Guidelines and their effect on business

By Adrian Mansbridge New Definitive Sentencing Guidelines for health and safety offences came into force on 1 February 2016; since then, there has been a significant increase in fines. What is clear from our analysis is that efforts by government to deregulate and reduce the burden of health and safety compliance have, from a financial […]

Mozambique: New regulations on compulsory social security

By Sonia Reis and Neylla Gulamhussen Decree no. 51/2017 of 9 October was approved as a result of the new challenges of Compulsory Social Security and seeks to adapt it to the current social situation. To achieve this, the Decree approves the Compulsory Social Security Regulations and came into force on 8 January 2018. The new […]

Recommended

Register now to The Lawyer to access our latest news stories, read selected briefings from key firms and gain essential careers insight to help you make the most of your current and future roles.

Contact Us: if you have any questions regarding your subscription, call us on +44 (0)20 7292 3716 or email us at customerservices@thelawyer.com

Register now

Having problems?

Contact us on +44 (0)20 7292 3723 | email: customerservices@thelawyer.com

If you are looking for our Jobs site, please click here