The Application of Double Tax Convention to Trusts and Collective Investment Schemes in Switzerland
The purpose of this book is to analyze the tax treatment of Collective Investment Schemes (CISs) and trusts from a Swiss and international tax law perspectives from a theoretical and practical approach, focusing on case studies.
Speicher als Schlüsselkomponente der Energiewende
Brigitta Kratz‘ vorliegende Arbeit zeigt auf, dass im Rahmen der Totalrevision des Energiegesetzes auf den 1. Januar 2018 nun auch in der Schweiz Regelungen eingeführt wurden, welche die bisherige Lücke «Speicher» erst punktuell regeln.
Pattsituationen in KMU
In Gesellschaften mit gleichberechtigten Anteilsinhabern können Pattsituationen entstehen, die dazu führen, dass die Gesellschaft handlungsunfähig wird und letztlich die Gerichte über den Konflikt entscheiden müssen. Durch geeignete Mechanismen in einem ABV kann dem Risiko jedoch vorgebeugt werden (Beitrag in Zürcher Wirtschaft 09/2018)
Right of recourse in insurance law: end of Gini/Durlemann practice
Right of recourse in insurance law: end of Gini/Durlemann practice. The Supreme Court recently abandoned its long-standing practice of restricting recourse under the Gini/Durlemann doctrine, which was first adopted in 1954.
Insurers‘ contractual obligations in case of fraudulent claims
In a recent decision, the Federal Supreme Court considered whether insurers are bound to contracts if an insured party submits a fraudulent claim (Decision 4A_20/2018 of 29 May 2018).
Right of recourse in insurance law
Right of recourse in insurance law: end of Gini/Durlemann practice. The Supreme Court recently abandoned its long-standing practice of restricting recourse under the Gini/Durlemann doctrine, which was first adopted in 1954.
Die Abnahme- und Vergütungspflicht nach Art. 15 EnG
Am 1. Januar 2018 trat das Energiegesetz (EnG) und die dazu gehörenden neuen bzw. geänderten Verordnungen in Kraft.
Supreme Court: scope of full and final settlement clause in insurance matters
Supreme Court: scope of full and final settlement clause in insurance matters. The Supreme Court recently dealt with the scope of a full and final settlement clause in an insurance matter (A_23/2107, December 21 2017).
The Tax Law Perspective in Cryptocurrencies
The development and use of blockchain technology has been so increasingly dynamic that it is difficult to predict future trends from a tax law perspective.
Blockchains, Smart Contracts, Decentralised Autonomous Organisations and the Law: Perspectives of a Distributed Future
The growth of Blockchain technology presents a number of legal questions for lawyers, regulators and industry participants alike. This book identifies the legal challenges posed by cryptocurrencies, smart contracts and other applications of Blockchain, questioning whether these challenges can be addressed within the current legal system, or whether significant changes are required.
Shareholders‘ agreements for closely held companies under Swiss law
Shareholders‘ agreements for closely held companies under Swiss law. Swiss company articles and organisational regulations do not legally bind shareholders to do more for a company beyond paying their share subscription price and notifying the company about shareholdings, related beneficial owners and direct or indirect share transfers
Baurecht kompakt Newsletter 10. November 2017
Begründung und Verkauf von Stockwerkeigentum
