Strategies for Derivative Transactions in Times of negative Interest Rates
The authors discuss the impacts of negative interest rates on derivative transactions in light of new Swiss financial markets regulation. They outline potential risks for parties emanating from the new regulation and highlight similarities with the situation in the EU.
Disclosure of bank details: who has the right to object
Dr. Urs Feller and Marcel Frey discuss the implications of a recent Federal Tribunal decision pertaining to the issue of standing of account holders and beneficial owners in proceedings concering mutual legal assistance requests requesting the disclosure of bank client data.
The free flow of data
Ralph Butz and Michaela Lemke provide an overview of Switzerland’s steps to implement the Automatic Exchange of Information.
Das Wertrechtebuch gemäss Art. 973c Obligationenrecht
Der Beitrag beleuchtet die Ausgestaltung und Bedeutung des Wertrechtebuches für die Schuld- und Aktienwertrechte sowie die Schaffung von Bucheffekten.
Indirect Financial Loss within a Corporate Group
The article of Dr. Roland Böhi discusses which risks arise from an indirect distribution of profits of a subsidiary to its grandparent company or to an affiliate. In particular, the article focuses on tax consequences for the Swiss tax subjects.