In ambito internazionale, il tema dell'imposizione degli utili derivanti dal possesso di partecipazioni societarie (ossia, in particolare, dei dividendi) è assolutamente centrale.

The Limited Qualified Investor Fund ("L-QIF"), a new fund vehicle, will be introduced to the Collective Investment Scheme Act ("CISA"; new article 118a) and should enter into force in August 2023 at the earliest.

With judgment No. 836/2023 published on 18 July 2023, the Italian Court of cassation ruled on the applicability of the foreign tax credit under Article 165...

On January 1, 2025, various changes to the CPC will come into force. In various newsletters, we will address selected changes that are particularly...

Lo sviluppo commerciale e la contestuale tutela di beni ed interessi aziendali esistenti passano attraverso la scelta di adeguate tipologie di contratto.

I sistemi fiscali dei paesi sviluppati sono generalmente improntati a principi di progressività. In sostanza, ciò significa che il carico fiscale...

Le Conseil fédéral a enfin ouvert la procédure de consultation concernant les ordonnances sur la loi sur les services financiers (LSFin) et la loi sur les établissements financiers (LEFin).

Le attuali contingenze in ternazionali hanno, pur troppo, riportato al centro dell'attenzione degli Stati e dell'opinione pubblica taluni settori produttivi estremamente delicati...

Article 1.2 of the Model Rules establishes the definitions of MNE Group and Group. The first definition of MNE Group is set forth in Article 1.2.1, according to which an MNE Group means ...

L'année 2017 a été celle de l'émission de nouvelles monnaies cryptographiques. L'attrait de la Suisse pour ces Initial Coin Offering (« ICO ») a été démontré ces derniers mois en comparaison...

The posting of employees from abroad to Switzerland is an ever-growing phenomenon. A foreign employer who posts employees to Switzerland must comply with Swiss legislation on work permits...

At the end of October 2018, the Federal Council initiated the consultation procedure on the ordinances implementing the FinSA (draft FinSO)

L'offerta della piazza finanziaria elvetica è tradizionalmente bipartita tra una prospettiva statica, volta alla mera detenzione della ricchezza, ed una dinamica...

La Rivista, 03/2025 - magazine della Camera di Commercio Italiana per la Svizzera. Immobili indesiderabili: considerazioni sulla rinuncia alla proprietà immobiliare in Italia.

Aufgrund der starken Kaufkraft, der geografischen Nähe und der kulturellen Ähnlichkeit ist die Schweiz seit jeher ein attraktiver Absatzmarkt für Produkte und Dienstleistungen deutscher Unternehmen.

UPDATE on transfer of assets to the next generation - duty to support relatives in old age. The federal social security law (ELG) was revised as of 1 January 2021 and some important parameters have changed.

The FTA challenged the judgment before the Federal Supreme Court, which overruled the Federal Administrative Court's decision and deemed the French request admissible.

Criticità e spunti dalle nuove norme italiane, in prospettiva italo-elvetica

Ralph Imoberdorf and Riccardo Geiser are partners at Altenburger specializing in Corporate and M&A as well as Commercial Contracts law. Their practice areas encompass complex corporate transactions...

The global COVID-19 pandemic accelerated existing trends in remote work, e-commerce, and automation. As working from home seems not to cause any loss of productivity...