Switzerland: The government of the canton of Vaud has just announced that the corporate tax reform (“CTR III“) will enter into force on the 1st of January 2019, without waiting for the federal tax project to be adopted (“Tax Proposal 17“). So, from 2019, the total effective rate of tax on profits (Confederation, canton and […]
The corporate tax reform in the canton of Vaud will be effective in 2019. Read More »
Bonne nouvelle ! Le gouvernement suisse a annoncé vendredi dernier qu’il augmentait les contingents de permis de séjour délivrés aux travailleurs extra-européens. Ainsi, 500 permis supplémentaires seront octroyés l’an prochain, soit 3500 permis B (+500) et 4500 permis L de courte durée. Ces autorisations seront versées à la réserve fédérale, c’est-à-dire que les cantons, dans l’hypothèse où
The Federal Council decides to increase work permit quotas for non-Europeans Read More »
It was with great pleasure and honor that CROCE & Associés participated to – as a sponsor – the China Offshore Summit that took place on the 4-5th of November 2015 in Shanghai. During this two-day summit, leading financial intermediaries, bankers, lawyers, company service providers, trust companies, governments and professional associations discussed in-depth the challenges
CROCE & Associés in China Read More »
[pdf issuu_pdf_id=”140703143800-61422f5ce1c94f5b9a3edb6c617252a1″ layout=”1″ width=”640″ height=”480″ bgcolor=”FFFFFF” allow_full_screen_=”1″ flip_timelaps=”6000″ ] Following the adoption of the new recommendations of FATF (Financial Action Task Force) in February 2012, Singapore decided to include in its legislation serious tax offences as predicate offences for money laundering. Initiated already in September 2011, this measure is designed to strengthen the credibility of
Tax crimes and money laundering – Current situation in Singapore Read More »
> Download article in PDF By Lorenzo CROCE, member of the Geneva Bar, LL.M. INTRODUCTION The rules on carriage by sea, originating from customary practices, are today firmly grounded in legislation. One of these, a basic rule, specifies that the carrier should only deliver the goods to the consignee after production of the bill of
Maritime Law – Delivery without bill of lading Read More »
>Download article in PDF By Lorenzo CROCE, member of the Geneva Bar, LL.M. Introduction The archipelago of Tuvalu, a small country in the South Pacific whose average altitude is no more than 3 meters, risks being definitively wiped off the map in the next decades due to global warming[1]. According to the latest estimates
The impact of the sea level rise on the delimitation of maritime zones Read More »
[pdf issuu_pdf_id=”140703154356-84286350720541699a2ed9493b0d71ff” layout=”1″ width=”640″ height=”480″ bgcolor=”FFFFFF” allow_full_screen_=”1″ flip_timelaps=”6000″ ] By Lorenzo CROCE, member of the Geneva Bar, LL.M. INTRODUCTION The rules on carriage by sea, originating from customary practices, are today firmly grounded in legislation. One of these, a basic rule, specifies that the carrier should only deliver the goods to the consignee after production
Maritime law – Delivery without bill of lading Read More »
[pdf issuu_pdf_id=”140703144358-5ddc8d56e97445d799a02425056dde74″ layout=”1″ width=”640″ height=”480″ bgcolor=”FFFFFF” allow_full_screen_=”1″ flip_timelaps=”6000″ ] By Lorenzo CROCE, member of the Geneva Bar, LL.M. Having already been significantly threatened by the inclusion of article 26 OECD Model Tax Convention in the new Double Imposition Conventions negotiated by Switzerland and the disclosure of 4000 UBS client names to the American Internal
Tax crimes and money laundering-a new focal point for FATF Read More »
