In 2025, federal scrutiny of Pharmacy Benefit Managers (PBMs) has reached a level not seen before. What was once tolerated as opaque and self-serving practices is now the subject of a coordinated...

The Swiss Supreme Court forced a creditor to argue simultaneously the same claim at the forum applicable to that claim and at the Swiss forum of a debt-restructuring moratorium.

Tax audits are a fundamental component of Switzerland's tax compliance framework, ensuring that businesses adhere to tax laws and regulations.

After a lengthy process and as one of the last stock exchanges in Europe, SIX Exchange Regulation (together with SIX Swiss Exchange, "SIX")

As accountants, we're often the first to see when a client's business is heading toward trouble. Financial statements can reveal shrinking margins, declining cash flow...

On December 21 2005, the FCC issued a final Notice on de minimis exemptions to restrictive agreements. The FCC only made formal amendments to the draft notice that had been submitted to public comments on July 2004. Considering that the Notice is based on recent amendments to the Competition Act, the FCC will assess the effects of the Notice after a two-year periods.

In a decision dated March 6 2006, the FCC cleared the acquisition of AZM Aargauer Zentralmolkerei AG (AZM) by Emmi AG (Emmi). The FCC concluded that the merger created a dominant position of Emmi on the Swiss markets for milk, alimentary cream and butter, but cleared the acquisition on the basis of the Failing Company Defence. Without the acquisition, AZM would have disappeared and Emmi would have gained AZM's market shares.

Financial statement manipulation, also known as earnings management or creative accounting, involves altering financial reports to present a distorted picture of a company's financial...

Can a Swiss bank put its client identifying data (CID) in the cloud, even if access to it from outside Switzerland is not ruled out? While this was unthinkable a few years ago, the answer today is a resounding yes.

What are the key points to be considered by a donor offering awards for the development of solutions to/ or the carrying out of research on socially important issues such as climate change?

A number of clients and contacts ask for general details regarding Swiss accounting and audit requirements, and we have therefore provided the following summary.

This guide is designed to assist Swiss and international companies planning to issue bonds on the Swiss market (or on the EUR-market by Swiss issuers)...