Für unser Zürcher Büro suchen wir suchen eine/einen Rechtsanwältin/Rechtsanwalt (Litigation Insurance)
Prager Dreifuss bietet Ihnen, den fortgeschrittenen Studierenden der Rechtswissenschaften an einer Schweizer Universität, die Möglichkeit, im Rahmen eines fünfwöchigen Summer Internship Einblick in die Arbeit in einer internationalen Wirtschaftskanzlei zu erhalten.
A guide to cross-border financing in Switzerland
Daniel Hayek and Mark Meili look at the rules,
practicalities and latest developments in what continues to be
a friendly environment for cross-border financing.
Tax Newsletter November 2019 – TRAF Transitional Measures
The authors discuss the transitional measures of the TRAF put in place for previously privileged taxed companies, entering into force at New Year’s Eve. The cantons provide for the application of a so-called “old step-up” under which hidden reserves can be disclosed in a tax-neutral manner and depreciated over a period of 5-10 years. Alternatively, the hidden reserves established by order of the responsible cantonal tax administration can be taxed separately at a special tax rate for a period of 5 years at the time of their realisation. There are, however, still open questions, e.g. with regard to the recovery in value of depreciated participations after a change of the tax status.
Recognition and enforcement of UK judgments in Switzerland post no-deal Brexit
Dr. Urs Feller, Marcel Frey and Michaela Kappeler discuss how a no-deal Brexit will affect the recognition and enforcement of judgments between the UK and Switzerland.