Private equity sponsors face a critical window in the first 100 to 180 days post-acquisition when full operational access reveals control weaknesses, compliance exposures, and data irregularities...

The new provisions on accounting and financial reporting came into force on 1 January 2013 and replace the former corresponding general provisions, as well as the specific rules of corporation law.

Special Purpose Acquisition Companies or Corporations (SPACs), which have become popular across various jurisdictions in recent years, will now be allowed to list in Switzerland.

As promised, the UK Government’s discussion document entitled Taxation of the foreign profits of companies arrived shortly before the official end of Spring – on 21 June 2007. The 48 page document covers a lot of ground and is issued as a first step in a discussion process with business.

Ausgliederung einer Beteiligung zum Verkehrswert, EXPERT FOCUS, Dezember 2025, S. 561 ff.

On February 15, 2004, the Swiss Federal Council has released for comments the draft Federal Act on Collective Investment Schemes ("CISA" or the "Act") meant to replace and supersede the Swiss Federal Act on Investment Funds ("IFA").

Since the beginning of this century, developments in international tax policy have accelerated significantly.

The Biden Administration has lifted the COVID-19 testing requirement for entries into the United States of America as of June 12, 2022. All air travelers 2 years of age or older were previously required...

One year on after the initial Managing Through The Downturn study the insights gained about how to address a downturn are still valid. To the contrary, they are even more valid as now is the right time to shape the corporate structure through a continued restructuring, preparing it for the next storm, when ever it may come.

Dieser Leitfaden soll schweizerischen und internationalen Unternehmen, welche die Ausgabe von Anleihen auf dem Schweizer Markt (oder auf dem EUR-Markt durch Schweizer Emittenten)...

The year that has passed since the passage of the Sarbanes-Oxley Act of 2002 ("Sarbanes"), and subsequent Securities and Exchange Commission ("SEC") interpretive rules, permits sufficient perspective for an initial examination of its effect throughout the various states. Fifteen states have seriously considered adoptive legislation only to permit the particular bills to be largely tabled, rejected, or watered-down.

Foreign counterparts dealing with Swiss companies often request various corporate documents to ascertain that the Swiss company not only may enter into the type of operation that is envisaged, but also that the officers signing on behalf of the company are allowed to do so (Board resolutions, By-laws, Statutes of Incorporation, etc.).

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.

Dieser Newsletter ist die Fortsetzung unserer Serie von Publikationen, welche Ihnen den Durchblick auf der Baustelle „MWST“ vermitteln soll. Unser Newsletter informiert Sie über den neuesten Stand.