Personal liability of board members for abusive lawsuits. In a 2012 case, the Federal Supreme Court held that lawsuits brought by the board on behalf of a Swiss company limited by shares against minority shareholders entailed the personal liability of the board members pursuant to Article 754 of the Code of Obligations, because the board had breached its duty to treat all shareholders equally regarding their entry in the share register. This was characterised as an abuse of law that triggered such personal liability.
Rückerstattung der Verrechnungssteuer an inländische Investoren transparenter ausländischer kollektiver Kapitalanlagen – Vorschlag einer systemkonformen Praxislösung
Detaillierte Analyse der Rückerstattung der schweizerischen Verrechnunggsteuer an inländischen Investoren transparenter ausländischer kollektiver Kapitalanlagen
This book is a comprehensive study on the taxation of capital gains on shares derived by companies. The book begins by discussing the trends in the taxation of capital gains on shares under domestic law, taking into account the input from various national reports. It then considers the taxation of capital gains on shares in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of capital gains on shares and the possible impact of the EU income tax directives are examined
Introduction into the new taxation rules in Liechtenstein regarding Liechtenstein Foundations
This book deals comprehensively with the problems raised by residence of individuals for tax purposes.
Anlass zur Diskussion, ob die Entbündelung
der letzten Meile“ mittels Verordnung erfolgen kann, bildet
die am 3. April 2003 in Kraft getretene Revision der Fernmeldeverordnung