The Legal 500

The finance ministers of the European Union met again last week to discuss the plan of introducing a single EU financial transaction tax. According to the plan, a 0.1 percent tax would be levied on bond and capital transactions, while a 0.01 percent tax would be charged on derivatives transactions.

In Le Temps, the daily newspaper of reference of Western Switzerland, Yves de Coulon analyses the latest developments in the field of planning and zoning: Weber Initiative, Landscape Initiative, recent modifications of the Federal Law on planning and zoning, what consequences on the cantons' autonomy in the area of planning and zoning?

Issuance of Licensed Importer Numbers

The head of our tax practice group, partner Dominique Christin, summarises the legal requirements to obtain a lump sum taxation status in Switzerland and in the cantons of Geneva and Vaud.

In Harrow LBC v Ayiku [2012] EWHC 1200 (Admin) Sales J held that the word “or” in the Council Tax (Exempt Dwellings) Order 1992, art 3 Class N, had a disjunctive meaning, therefore it was sufficient for the non-British spouse of a foreign student to satisfy one or other of the two conditions, namely being prevented from taking paid employment or being prevented from claiming benefits, in order to qualify as a “relevant person” who was exempted from liability to pay council tax.

The banking sector is regulated by the Ministry of Finance and the Norwegian Financial Supervisory Authority (the FSA). The FSA is responsible for the supervision of banks.

The Supreme Court of Norway has recently turned down the appeal against the judgement of Borgarting Court of Appeal in the case Pharmaq AS v Intervet International BV et al.

Discrimination - Equal Treatment Act From 1 June 2012 the number of deputy judges in the Danish Labour Court will increase. Following its ‎introduction in February, the Bill has now been adopted by the Danish Parliament.‎

“Image is everything” - Andre Agassi once famously declared in an advert for camera brand, Canon.

Basics of a Guernsey company

Following a period of turmoil in the financial markets, issuers have been viewing cash box structures as an attractive financing tool to facilitate share and convertible bond issues and to allow access to alternative sources of funding.