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From the magazine SZW-RSDA 3/2017 | S. 322-335 The following page is 322

Réflexions critiques sur l’adoption par la Suisse des normes du GAFI en ­matière de transparence des sociétés : du bricolage législatif à l’abolition des actions au porteur ?

As a result of the revised FATF recommendations issued in 2012, Switzerland, under international pressure, had no choice but to enact requirements aiming at creating more transparency with regard to the ownership and control of limited by share companies. In this context, the widespread possibility for Swiss companies to issue bearer shares was particularly at stake. Switzerland inserted these requirements in its company law (which is part of the Swiss Code of Obligations). The system now in place contains many uncertainties. It is also unsatisfactory for a large part because the nature and scope of the FATF requirements are different than that of corporate law, the purpose of which is mainly to regulate the private interests of the companies’ stakeholders. The authors recommend to replace this makeshift job by a system in which bearer shares are plainly abolished.

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