Klageweise Durchsetzung von Informationsrechten von Verwaltungsratsmitgliedern

Obwohl jedem Verwaltungsratsmitglied ein gesetzlicher Informationsanspruch über die Angelegenheiten der Gesellschaft zusteht, war bisher dessen gerichtliche Durchsetzbarkeit umstritten. Das Bundesgericht hat nun die Klagemöglichkeit ausdrücklich bejaht. Dieser Beitrag analysiert den Entscheid und wagt einen Praxisausblick.

Prévoyance et immobilier – pratique fiscale genevoise

Selon la pratique fiscale genevoise, les plus-values immobilières réalisées par les institutions de prévoyance sont soumises à l’impôt sur le bénéfice et non à l’impôt spécial. Réflexion critique sur cette approche et commentaires quand à l'impact de la réforme fiscale sur cette dernière.

Transfer pricing – a better way to manage risk

Risk management is embedded in today’s business. Whether driven by reporting requirements, operational concerns for risk exposure or strategic considerations regarding risk appetite, companies increasingly have risk on the management radar. But what about risk management in transfer pricing?

TRAF: EXPERTsuisse Q&A on tax accounting impact under IFRS

EXPERTsuisse working group recently discussed and agreed on the answers to many important questions that will be relevant when accounting for TRAF. Read about the three most important areas to consider.
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Switzerland – Revision of Withholding Tax Ordinance will come into effect in 2021

The Swiss Federal Council released a circular on the revised federal withholding tax laws, providing a commentary and practical guide to these new rules. Read about these new rules in our blog.
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Protocol to the Swiss-U.S. Double Tax Treaty

After being blocked for a decade, the 2009 Protocol to amend the Swiss-U.S. Double Tax Treaty (“Treaty”) is likely to be subject to a vote in the U.S. Senate during August. Read about the key consequences for Swiss Financial Institutions (“SFI”) in this article.
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