Is surveillance of insured parties lawful?
Is surveillance of insured parties lawful? In case of doubt regarding eligibility for benefits, insurers in Switzerland (particularly accident and disability insurers) have a long record of hiring investigators to conduct surveillance in order to prevent abuse and to adjust or reclaim benefits if the doubt proves founded.
Key Aspects of the Challenges of Tax Compliance Management
In an increasingly demanding tax and regulatory environment,
the introduction of new tax rules has created a wide range of complex requirements for financial
institutions.
Best Practice: Teilnahme an einer öffentlichen Ausschreibung
Wer an einer Ausschreibung durch eine öffentliche Vergabestelle teilnimmt,
sollte die Ausschreibungsunterlagen frühzeitig und sorgfältig studieren. Ein besonderes
Augenmerk gilt den Eignungs- und Zuschlagskriterien sowie den einzuhaltenden
Fristen.
Sika Entscheid KG Zug, Schulthess Managerhandbuch 2017
Statutenauslegung im Übernahmekampf –
wer soll Sika kontrollieren? Schweizer Wurzeln und globale wirtschaftliche
Bedeutung der Sika-Gruppe
Interpretation of company articles in Sika takeover Battle
Interpretation of company articles in Sika takeover Battle. A recent Zug Cantonal Court decision sheds light on the way that Swiss company articles of association must be interpreted under Swiss company law in cases in which they are not only applicable internally among a few shareholders, but also have an effect on third parties.
El intercambio de información tributaria con países emergentes y en vías de desarrollo
El presente artículo también explora el impacto de la protección del derecho a la privacidad y secreto de los inversores/dueños
de la riqueza, en un contexto de presión internacional para implementar el intercambio automático de información
Partial revision of Federal Act on Insurance Contracts
Partial revision of Federal Act on Insurance Contracts. In 2013 the Federal Parliament rejected a bill for a total revision of the Federal Act on Insurance Contracts, with an order to the Federal Council to elaborate a partial revision on selected subjects. The Federal Council drafted an amended bill and recently initiated consultation proceedings on the proposals.
New Federal Court decision on business judgement rule
New Federal Court decision on business judgement rule. A recent Swiss Federal Court decision clarified the circumstances under which the personal liability of board members or managers of a Swiss company for their business decisions and omissions can be reduced by applying the so-called ‚business judgement‘ rule or, if the related prerequisites are not met in a particular case, based on other grounds.
Defects in company organisation caused by Deadlock
Defects in company organisation caused by Deadlock. The Federal Supreme Court recently clarified in two appeals how to deal with defects in company organisation caused by deadlock between two equal shareholders, particularly if they are both board members.
Rethinking the Concept of Automatic Exchange of Information with Emerging and Developing Countries based on the Practice of the Swiss Withholding Tax Agreements
Revue Européenne et Internationale de Droit Fiscal (REIDF)
Introduction: Analysis of the Automatic Exchange of Information with Emerging and Developing Countries based on the practice of the Swiss Withholding Tax Agreements
L`importance de la conformité fiscale pour les institutions financières
Les difficultés budgétaires auxquelles de nombreux Etats ont été confrontés ces dernières années ont mené à une transformation de la politique fiscale nationale. Il en résulte une tolérance zéro vis-à-vis des contribuables en ce qui concerne les infractions telles que la fraude fiscale ou l’évasion fiscale
Das Abgeltungssteuerabkommen als Alternative zum automatischen Informationsaustausch für Schwellen- und Entwicklungsländer
Der Artikel analysiert die Vor- und Nachteile des Abgeltungssteuerabkommens zum automatischen Informationsaustausch für Schwellen- und Entwicklungsländer
