Latest publications

France further reinforces its anti-abuse tax arsenal
The French Finance Act for 2024 has introduced a number of new measures, particularly in the area of international taxation. It has further reinforced an already particularly repressive anti-abuse provision.

Practical guide to debt enforcement and bankruptcy law, release and suspensive effect
In terms of debt enforcement and bankruptcy law, the practices of certain cantonal jurisdictions (in particular those of Vaud and Zurich) have a direct impact on the complex and sensitive process of debt recovery.

Payment for overtime: general overview and tips
It is not uncommon for workloads to force employees to work overtime, at least from time to time. But what does the law say?

Online signature, electronic signature: what’s the difference?
There are a number of principles to bear in mind when deciding whether to sign online, so that the parties involved are aware of a number of points.

The criminal liability chain and verification of the BO’s identity
This fourth article in our series addresses the often-overlooked criminal risk associated with a lack of vigilance in financial transactions.

The Legal Characterisation of a Banking Relationship Through Indicia
Whether it is asset management, investment advice or execution-only services, everything ultimately depends on the indicia that characterise the relationship between a bank and its client.

Corporate criminal liability in case of money laundering and corruption
The legal treatment of money laundering has been evolving since the 1990s. The introduction of the Anti-Money Laundering Act (AMLA) in 1998 marked a major milestone.






















