LAW ALERT: New transparency legislation in Switzerland will reinforce efforts to prevent money laundering

On 1 July 2015, new company law provisions took effect in Switzerland, designed to ensure greater transparency by legal entities, their shareholders and beneficial owners. The regulations apply to private joint-stock companies, limited liability companies and cooperatives, but – in accordance with the Federal Act on Intermediated Securities – it is not applicable to shares … More LAW ALERT: New transparency legislation in Switzerland will reinforce efforts to prevent money laundering

BEPS Action 13: Netherlands releases draft law implementing transfer pricing documentation requirements

On 15 September 2015, the Dutch State Secretary of Finance released a draft law containing modifications to the Dutch Corporate Income Tax Act 1969 (CITA 1969). The proposed modifications include supplementary transfer pricing documentation requirements in line with the three-tiered approach of Action 13 of the Organization for Economic Co-operation and Development (OECD) Base Erosion … More BEPS Action 13: Netherlands releases draft law implementing transfer pricing documentation requirements