The Swiss Federal Tribunal, the country's highest court, recently had the opportunity to give some guidance as to the scope of the SCC provision governing the criminal liability of corporate entities.

Summer 2015 saw some high profi le police arrests in an up-market Zurich hotel. Special police force members apprehended several executives of FIFA bodies.

Dr. Urs Feller, Marcel Frey and Michaela Kappeler discuss from the Swiss perspective the likely impact of a no-deal Brexit on civil justice matters involving UK parties and the approach to jurisdiction clauses.

Ein Urteil des Oberlandesgerichts Düsseldorf mit Bemerkungen aus methodischer Sicht

Seit dem 1.1.2017 ist zwischen der Schweiz und dem Fürstentum Liechtenstein ein Doppelbesteue-rungsabkommen in Kraft, welches mögliche Abgrenzungsfragen bei der Einkommens- und...

From the Middle Ages until the middle of the 19th century, succession was governed by the so-called right of primogeniture.

Switzerland is one of the ten countries with the highest proportion of direct investments abroad worldwide. Investments are only made after careful consideration...

As one of the BEPS project's antitax avoidance measures, the OECD has developed a so called multilateral instrument which has been signed by 87 jurisdictions so far. The purpose of the MLI

In the aftermath of the grounding of the Swiss national airline, the Swiss Federal Supreme Court passed another leading case on 16 October 2014.

On the basis of its constitutional authority to legislate by issuing direct orders to maintain public order, the Swiss Federal Council on April 16, 2020...

The Swiss Federal Tax Administration recently announced a new practice that significantly improves the ability of corporate groups to raise debt abroad and to use the proceeds in Switzerland.

Recently, the Netherlands issued an administrative assistance request in the form of a so-called "group request" to the Swiss Federal Tax Administration (SFTA).

Swiss companies need to clarify their status before the new global standard on Automatic Exchange of Information takes effect.

Auf einmal ist sie da, die Nachfolgeregelung. Für viele Unternehmer ist es kein leichter Moment

Erzielt eine in mehreren Kantonen steu-erpflichtige Immobiliengesellschaft in einem oder mehreren Kantonen Ver-luste,

The threat posed by cyberattacks has increased significantly in the last few years. This is shown by a recently published survey by the industry association Swissmem, according to which 70 percent...

The statutory law pertaining to Swiss insurance contracts, as incorporated in the Insurance Contract Act (ICA), has been under intense scrutiny since the beginning of this century.

Das Bundesgericht hat im zur Publikation vorgesehenen Entscheid 4A_602/2017 vom 7. Mai 2018 einen fundamentalen Wechsel seiner rund 100jährigen Praxis zum Regress des Eigenschadenversicherers vorge-nommen.

If a real estate company, which is taxable in several cantons, incurs losses in one or more cantons, the question arises as to whether these losses must be borne primarily by the primary tax domicile

In June 2019, the Financial Action Task Force (FATF) issued its guidance on virtual assets and virtual asset service providers concluding that the effective implementation of anti-money laundering