Suchergebnisse für administrative procedure

Les enjeux de la CSRD pour les entreprises suisses

The CSRD, which substantially expands the scope of companies forced to publish sustainability-related data, has a direct and indirect extraterritorial effect on Swiss companies. Size is not the only relevant criterion. Engaging with the EU market or with European companies can have (unexpected) implications. This worldwide impact is coupled with comprehensive and granular disclosures covering a…

Grenzen der Mitwirkungspflicht von Banken im Verfahren der internationalen Steueramtshilfe

The appetite of foreign authorities for tax data is steadily growing. The requests for administrative assistance related to bank clients are no longer limited to the usual account documents. Rather, a trend became apparent that the requesting states require the banks to specially process such data. Against this background, it is important to determine the limits of duty of banks and other…

L’émission d’actions digitalisées comme moyen de financement de l’innovation et des PME

Switzerland is a world-leading nation in terms of entrepreneurship and promotion of innovation. Its universities produce a high number of start-ups. Its economy is based on a web of small and medium-sized companies, which make for the bulk of the country’s economic activity. Paradoxically though, the Swiss capital markets are relatively inefficient in channeling savings to companies. Only a…

Le droit à l’information de l’administrateur et sa mise en œuvre judiciaire

This article deals with the right to information and ­inspection of a member of the board of directors (Article 715a of the Swiss Code of Obligations, CO) and the possibility, recently acknowledged by the Federal Tribunal, to raise a claim based on such right. The implementing of Article 715a CO in court gives rise to a number of questions. Often, time is of the essence and a court decision may…