Updated Review on the Determination of Deemed Equity
The distinction between equity capital and loan capital is still relevant from a tax point of view when choosing external financing. Since 1995, the reclassification from loan- to equity capital is regulated by law. The administrative application of this legislation is challenging and bears pitfalls when applied in specific cases. In this essay, Dr. Roland Böhi demonstrates how deemed equity can appropriately be assessed.
Roundtable Bankruptcy Litigation
Bankruptcy matters come intertwined with complex issues, and the past few years have seen significant developments. Daniel Hayek and other expert panellists from reputable law firms share their thoughts on the most recent developments on international bankruptcy litigation matters.
IFLR Cross-Border Financing Report 2013 – Country Report Switzerland
At-a-glance overview of matters in connection with Switzerland related cross-border financing transactions, such as “10/20 non-banks rule”, guarantee limitations in case of up-stream and cross-stream guarantees and availability of specific types of security under Swiss law.
Zur Untersuchung von Effektentransaktionen durch die Aufsichtsbehörde – ein Beitrag zum Untersuchungsbeauftragten nach den Finanzmarktaufsichtsgesetzen
Analyse der rechtlichen Stellung, Kompetenzen und Auftragserfüllung des Untersuchungsbeauftragten bei der Untersuchung von Verletzungen von börsenrechtlichen Offenlegungs- und Angebotspflichten