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Will the AML rules soon cover lawyers too?
On 1 June, the Federal Council launched a new consultation procedure with a view to amending the Anti-Money Laundering Act (AMLA) yet again. The latest targets to come into the sights of the authorities are “advisors”: lawyers, notaries, tax specialists and even accountants if they provide certain services, in particular company and trust creation, management ...
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Are trusts set to become part of the Swiss legal landscape?
At the end of April, the Council of States Legal Affairs Committee decided to follow its National Council counterpart and pass a committee motion requiring the government to prepare a bill to introduce trusts into internal Swiss law. As readers will recall, a trust is a legal relationship created when a settlor uses a trust ...
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The impact of the fifth EU anti-money laundering directive on trusts, bank accounts and immovable property
Introduction The fourth EU money-laundering directive has only just been transposed into the national laws of the member states. Yet on 19 April, the European Parliament voted to adopt a new version (modification to directive (EU) 2015/849). Following the Paris and Brussels terrorist attacks and the Panama and Paradise Papers scandals, the EU has decided ...
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The taxation of “res non dom” in the United Kingdom
Electronic book version Par Lorenzo CROCE, avocat aux barreaux de Genève et de Singapour, LL.M., TEP I) Introduction Ils sont russes, indiens, arabes ou français et résident au Royaume-Uni, principalement à Londres, depuis longtemps. Pourquoi ? Certainement pas pour le climat mais plutôt pour le régime fiscal ultra-favorable dont ils bénéficient. Malgré le Brexit et ...
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La taxation des “res non dom” au Royaume-Uni (MAJ: avril 2020)
Lire en version livre Par Lorenzo CROCE, avocat aux barreaux de Genève et de Singapour, LL.M., TEP I) Introduction Ils sont russes, indiens, arabes ou français et résident au Royaume-Uni, principalement à Londres, depuis longtemps. Pourquoi ? Certainement pas pour le climat mais plutôt pour le régime fiscal ultra-favorable dont ils bénéficient. Malgré le Brexit ...
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The end of the road for bearer shares in Switzerland?
Last Wednesday, the Swiss Federal Council opened a consultation (lasting until 24 April 2018) into discontinuing bearer shares in Swiss companies limited by shares not quoted on the stock exchange. The draft bill will be debated by parliament in autumn 2018. If it becomes law, existing bearer shares will be converted automatically into registered shares. ...
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