Suchergebnisse für Konzernorganisationsrecht

Konzernorganisationsrecht heute

The Swiss law of groups of companies is characterized by a scarcity of statutory rules, judicial pragmatism, and a flexible application of the rules by companies. Unusually, the density of statutory rules in this domain has decreased in recent years. In this article, the author summarizes the current status of the organizational law of groups of companies and takes a closer look at selected…

Grüne Finanzprodukte

For environmentally sustainable financial products to be recognized by market participants, sufficient information about their environmental risks and impacts must be available. However, without regulatory measures, there are insufficient incentives for product providers to disclose the relevant information. The market is unable to correct these information deficits itself. The regulatory vacuum…

Gouvernance des groupes: «E Pluribus Unum»?

The atomistic vision of the legal independence of a company comprised within a group reflects a historical conception. This view is not consistent with the reality of the group, which has become a predominant model structure in the economic sphere. The recognition in case-​law of the group’s interest would allow the economic phenomenon to be taken into account in a positive manner, while…

Financement intragroupe et Cash Pooling : Quelle évolution ?

Cross-financing between affiliated companies, a subject at the heart of a group’s strategy, is a daily reality that remains largely ignored by current law and jurisprudence. The latest developments in court decisions seem to increase the discrepancy between the economic needs of the group and the legal requirements for protection of capital of each entity. Thus, since the Swisscargo ruling of the…

Konzernorganisationsrecht 2.0

The premise of this article is that the law of corporate groups is, in essence, business organisation law. The departure point is the observation that the function of the corporate group relates primarily to the overcoming of entrepreneurial problems that economic globalisation has brought, and continues to bring, forth. In order to do justice to this economic reality, the law must provide the…

Tendenzen der Konzernbesteuerung im schweizerischen Steuerrecht

The article deals with the latest developments and tendencies of group taxation in Switzerland. Starting point are the roots of company taxation in Switzerland. On this basis the major lines of developments in Swiss tax law and international tax law of Switzerland are discussed. Thereafter, tendencies on how group taxation in Switzerland will progress further will be identified. By comparing the…

Der Konzern im neuen Rechnungslegungsrecht

As of January 1st, 2016 the new Swiss financial reporting law is fully applicable to groups of companies, leading to a more thorough regulation of their reporting rules. This foremost brings fundamental changes with regard to the preparation of consolidated annual accounts. Basis thereof is, that the duty to provide such accounts is no longer tied to the requirement of «common management» …