Suchergebnisse für evidence

Sociétés hybrides, entreprises sociales, B-Corp: Le droit suisse est-il approprié?

Entrepreneurs have to increasingly navigate in a world where they cannot ignore their accountability towards the SDGs and society in general. Companies in fact are expected to consider the interests of all stakeholders, and management is required to adopt a long-term and sustainable vision, in which making profits goes hand in hand with the necessity to create a positive impact. This trend is…

Pièges fiscaux du contrat de prêt

This contribution deals with the tax « traps » of the loan agreement. Loans are usually quite simple from a tax standpoint since they are neutral. Yet, the author examines three specific instances where things do not turn out so well. The first of which is the cancellation of ­indebtedness, which may result in taxable income ­(Article 16 par. 1 or Article 18 par. 1 Direct Federal Tax Law)…

Le droit bancaire privé suisse 2017 / Das schweizerische Bankprivatrecht 2017

Les services d’investissement (intermédiation sur le marché des capitaux et le marché monétaire) ont une telle importance dans le débat sur la place financière suisse qu’on oublie souvent de rappeler…

Swiss Bank Program: Non Prosecution Agreements Implementation & Beyond

The United States Department of Justice’s Swiss Bank Program undoubtedly accounts for one of the most ­ambitious global foreign enforcement of U.S. tax laws. The resulting Non-Prosecution Agreements – signed by a record of 80 banks – were reached after long, demanding internal investigations and cooperation efforts with U.S. authorities. But, these NPAs are not the end. To the contrary, they…

Conformité fiscale : obligations et responsabilité du client envers la banque

The responsibility of Swiss banks and other financial intermediaries in respect of their clients’ and client ­assets’ tax status have undergone a paradigmatic change. Banks need to manage their tax and criminal risks ­related to their clients. FATCA, the OECD’s Common Reporting Standard (CRS), and the implementing Swiss legislation impose strict duties on banks (and ­almost none on their clients)…

Das Gesellschaftsrecht 2014/Le droit des sociétés 2014

Das hervorstechende Ereignis im Berichtsjahr ist die schnelle und umfassende Konsolidierung der business judgement rule in der bundesgerichtlichen Rechtsprechung zur Organverantwortlichkeit (I.1)…