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Asset-Deal MWST

Switzerland - May 21 2020 Das Bundesgericht (BGer) hat mit dem neulich veröffentlichten Urteil 2C 9232018 (Urteil) einen neuen Weg beim Asset-Deal eingeschlagen. In der...

Roland Reding.

Decentralized Autonomous Association (DAA)

Switzerland - May 7 2020 Many previous Decentralized Autonomous Organizations (DAOs) have been criticized for their uncertain legal status, liability and ability to manage...

Dr. Bernhard Meyer, Dr. Andreas Glarner, Dr. Anna Wehrmüller.

COVID-19: Verrechnungspreise und Betriebsst├Ątten

Switzerland - April 20 2020 Durch den Ausbruch des Corona-Virus werden multinationale Unternehmen oft mit einer unmittelbaren Veränderung der wirtschaftlichen Rahmenbedingungen...

Dr. Hagen Luckhaupt, Simone Camenisch.

COVID-19: Transfer prices and permanent establishments

Switzerland - April 20 2020 Due to the outbreak of the corona virus, multinational companies are often confronted with an immediate change in the economic environment, e.g. due...

Dr. Hagen Luckhaupt, Simone Camenisch.

Coronavirus and Swiss GAAP accounting

Switzerland - April 6 2020 The macroeconomic effects of the coronavirus also have consequences for Accounting according to the Swiss Code of Obligations (OR). In the opinion of...