Many cross-border commuters will continue to work from home in summer 2021. An overview of what currently applies from a tax and social security perspective.
The OECD published new transfer pricing guidelines. Adrian Briner highlights their impact on intra-group loans, financial guarantees and cash pools.
Whistleblowing hotlines will become mandatory for companies with 250 or more employees.
The new EU standard contractual clauses: Get our new FAQ on the international data transfers using the SCC – all answers you need on 60 pages.
As announced in our blog post of 25 June 2021, the State Secretariat for Migration (SEM) has published its updated list of risk countries as of 26 June 2021.
The Federal Council relaxes restrictions on entry into Switzerland.
The discontinuation of LIBOR is just around the corner. For several decades, a significant proportion of financing transactions denominated in Swiss franc (CHF), Euro (EUR), sterling (GBP), US dollar (USD) and Japanese yen (JPY)...
Lex Koller: Hurdle in the acquisition of residential real estate by persons from abroad.
Employers must treat their employees equally and protect their personalities. Yet discrimination against LGBTIQ+ persons still occurs.
In view of the revision of SIX rules on ad hoc-publicity as of 1 July 2021, issuers have to make various adjustments. We take a look at the upcoming changes.