Smart contracts: The contracts of the future

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Related briefings

Swiss Federal Tax Administration puts an end to rulings from January 2019

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 […]

Potential tax controversies in wealth management

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 […]

Switzerland – Q&A guide to private M&As

By Urs Gnos, Markus Vischer 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.

Switzerland to further increase its attractiveness as a seat of arbitration

End October 2018, the Swiss Federal Council published its explanatory report on the proposed revision of Swiss international arbitration law. The goal of the revision is to make Swiss international arbitration law even more user-friendly. The Swiss Federal Council has now published its explanatory report and draft amendments to chapter 12 of the Swiss Private […]

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Deadline for notification of AML officer appointments is 31 December

By Maree Martin The deadline for regulated funds to notify the Cayman Islands Monetary Authority (“CIMA”) of their appointment of an Anti-Money Laundering Compliance Officer, Money Laundering Reporting Officer and Deputy Money Laundering Reporting Officer (together “AML Officers”) is 31 December 2018. The appointments were required to have been made by 30 September 2018. Unregulated funds are […]

Romania: Cybersecurity – Call for action for major companies in critical sectors

By Daniele Iàcona, Costin Sandu The first piece of EU-wide legislation on cybersecurity is expected to be transposed into Romanian law anytime now, bringing into play enhanced system security obligations for major companies in certain sectors, as well as fines of up to 5 % of non-compliant companies’ turnover. Romania is on its way to finalising the second […]

Hungary: HCA publishes digital consumer protection strategy

By András Nagy The Hungarian Competition Authority (HCA) recently published a strategy paper presenting its views on consumer protection in the digital age. The paper subtly indicates that the HCA will continue to follow the European Commission’s guidance in this regard. The paper highlights the measures which the HCA deems necessary to protect consumers and keep […]

Take nothing for granted – legal privilege and internal investigations

By Nick Williams, Rebecca McNulty The subject of legal professional privilege has been back in the spotlight recently, with the English Court of Appeal decision in SFO v. ENRC substantially reversing the original High Court decision. This stops – at least for now – the erosion of a fundamental legal principle: that a person can seek legal […]

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In this short video The Lawyer deputy editor Matt Byrne suggests that the traditional pecking order in law firms is under attack from the rise of senior legal business services staff, whose contribution to performance is becoming ever more valuable. The Lawyer UK 200: Business Services report is a key resource for firms seeking to understand whether […]

Walder Wyss AG acts for JAB Holding  on sale of Bally International

JAB Holding, together with the management of the Swiss luxury shoes and accessories company, has entered into a share purchase agreement for the sale of control in Bally International A.G. to Shandong Ruyi Investment Holding, a leader in textiles and apparel in China. The transaction, which sees a reinvestment on the part of the management […]

Gowling WLG wins Impact Case of the Year at  Benchmark Canada Awards 2018

The Benchmark Canada Awards have once again distinguished Gowling WLG as home to one of the country’s top litigation practices, honouring the firm with one of four Impact Case of the Year awards at last night’s gala in Toronto. Gowling WLG was given the award for its representation of Ernst & Young Inc. in the […]

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