Case law has ultimately identified a number of important principles. A recent decision of the Federal Supreme Court helps illustrate…
The protection of banking information does not end with the account holder: Heirs must be patient and prove their entitlement…
The Paris Court of Appeal closes the door on eligibility for the ‘Dutreil’ scheme.
Since its introduction into Swiss law on 1 October 2003, corporate criminal liability has given rise to little published case…
In a recent decision, the French tax judge has secured cross-border transfers by recognising the right to full refund of…
The idea of introducing broader taxation on taxpayers leaving France is a recurring theme in tax news.
The Swiss Supreme Court has just handed down an interesting decision on the controversial question of whether and under what…
The purpose of this study is to provide an overview of current tax developments in Switzerland and France on issues…
Taxation of property gains is deferred when the property is transferred by donation. A recent ruling by the Swiss Supreme…
In private law, churning is not a defined term, and the question of when an asset manager engages in behaviour…