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Prior to deciding to go public, the directors of a company, whether a corporation, limited partnership, or other entity, must weigh the advantages of going public against the disadvantages. After initial consideration of the traditional elements to be weighed in deciding whether to go public, this Essay explores the recently enacted Sarbanes-Oxley Act of 2002 and describes how the Act impacts this decision, with special focus on small and emerging companies.

On 16, 18, 22 and 24 November 2016, Switzerland signed joint declarations on the introduction of the AEOI with the significant South American hubs Argentina, Mexico, Brazil and Uruguay...

Il 16 giugno 2017, l'Assemblea federale ha approvato la Legge sullo scambio automatico internazionale delle rendicontazioni Paese ...

Staking refers to a validation process used in blockchains based on a proofof-stake consensus mechanism by blocking native Crypto Assets against a reward.

As autonomous AI agents increasingly perform decision-making functions within financial institutions, Swiss fintechs must confront fundamental questions of control, accountability and governance. Existing regulatory obligations remain fully applicable: autonomy in the machine does not displace responsibility in the firm. The task is to build oversight frameworks that keep pace with technological independence rather than yield to it.

Séquestre de comptes en cas de fraude dans la saisie

The identification of the debtor's assets is key in the enforce¬ment of judgments or awards. Under Swiss law, the resources available to a party to identify another party's assets are quite limited, save for the information which is publicly available.

Dans les procédures de faillite, particulièrement dans des cas de gestion fautive par les dirigeants de la société faillie, la question de la responsabilité de la banque auprès de laquelle celle-ci avait ouvert ...

La présente Newsletter de Monfrini Bitton Klein vise à offrir, de manière hebdomadaire, un tour d'horizon de la jurisprudence rendue par le Tribunal fédéral dans les principaux domaines...

In a continued effort to align with European Union ("EU") sanctions, on 29 October 2025, the Swiss Federal Council implemented further measures transposing the core elements of the European Union's 18th sanctions package adopted on 18 July 2025.

The BFSA will go live in January 2026, defining areas of financial and insurance services regulation as well as areas of banking, asset management...

This country-specific Q&A provides an overview of blockchain laws and regulations applicable in Switzerland.

Investment companies that are incorporated as a Swiss corporation and that are either listed on a Swiss stock exchange or restricted to qualified investors do not fall within the scope of the CISA.

Am 21. Dezember 2023 unterzeichneten die Schweiz und das Vereinigte Königreich nach mehr als zweijährigen Verhandlungen das Berne Financial Services Agreement (BFSA).

La présente Newsletter de Monfrini Bitton Klein vise à offrir, de manière hebdomadaire, un tour d'horizon de la jurisprudence rendue

Le staking fait référence à un processus de validation utilisé dans les blockchains sur la base d'un mécanisme de consensus de preuve d'enjeu en bloquant des cryptoactifs natifs contre une récompense.

Le 21 décembre 2023, après un processus de négociation qui a duré plus de deux ans, la Suisse et le Royaume-Uni ont signé...

La présente Newsletter de Monfrini Bitton Klein vise à offrir, de manière hebdomadaire, un tour d'horizon de la jurisprudence rendue par le Tribunal fédéral...