117 results found

Il 6 agosto 2019, l'Amministrazione Federale delle Contribuzioni ("AFC") ha pubblicato sul Foglio federale una richiesta di informazioni pervenuta dalle autorità fiscali italiane nel dicembre ...

Their end was unavoidable. Following a recent legislative amendment which entered into force on November 1st, 2019, the Swiss Parliament...

A debt collection request is a commonly used means for a creditor to interrupt the statute of limitations of a claim and begin debt recovery.

In a referendum held on 18 June 2023, the Swiss people approved a constitutional amendment implementing a minimum taxation of the net annual profit of multinational groups of companies, operating in Switzerland.

On January 1, 2025, the revision of the Federal Act on Private International Law (PILA) came into force, introducing new provisions on international inheritance law.

In February 2016, the Directive 2016/97 of the European Parliament and of the Council (Insurance Distribution Directive) entered into force, replacing the previous Directive 2002/92/EC on insurance mediation.

Altenburger Ltd. legal + tax successfully represented a Chinese creditor in obtaining recognition and enforcement of a Chinese CIETAC award against a Swiss domiciled debtor over a 7-figure loan.

A partial action is one in which a creditor only claims part of the debt owed against the debtor in court.

The laws providing for such tax incentives were introduced by Article 44 of Law Decree No. 78/2010 and were subject to several amendments, including Article 5, paragraph 5 of Law...

Uno degli elementi chiave a livello di identità aziendale è l'allineamento del domain name con il nome dell'azienda e/o con eventuali marchi registrati – l'interazione tra i nomi di dominio e i diritti di proprietà intellettuale, ...

On March 27, 2020, the Federal Council issued the new COVID-19 Ordinance on Rent and Usufructuary Lease (available in German, French and Italian).

On July 26, 2019, the Swiss Federal Supreme Court rendered a groundbreaking judgment in the field of administrative assistance in tax matters.

After several years of protracted negotiations, on 23 December 2020, Switzerland and Italy signed both a new agreement on the taxation of frontier workers ("2020 Agreement") and a new protocol amending the 9 March 1976 Double Tax Treaty.

1.La médiation prend de plus en plus d'ampleur en matière successorale, que cela soit lors de l'organisation d'une succession et l'élaboration de dispositions pour cause de mort...

Con la digitalizzazione in pieno corso, vi sono sempre più aziende che conseguono l'obiettivo di un archivio digitale piuttosto che cartaceo.

L'obiettivo dichiarato dell'iniziativa popolare 99% consiste nell'ottenere una maggiore giustizia sociale tramite un'imposizione più alta del reddito da capitale. L'iniziativa è motivata

Common Reporting Standard ("CRS") is a global standard for the automatic exchange of tax and financial information which was developed by the Organization for Economic Cooperation and Development ("OECD").