Corporate acquisitions and mergers in Switzerland:
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
The Hague [u.a.]
Kluwer Law International
2000
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 101 S. |
| ISBN: | 9041198148 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV021456492 | ||
| 003 | DE-604 | ||
| 005 | 20050413 | ||
| 007 | t | ||
| 008 | 040630s2000 |||| 00||| eng d | ||
| 020 | |a 9041198148 |9 90-411-9814-8 | ||
| 035 | |a (DE-599)BVBBV021456492 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-M382 | ||
| 245 | 1 | 0 | |a Corporate acquisitions and mergers in Switzerland |c ed. by Rudolf Tschäni ... |
| 264 | 1 | |a The Hague [u.a.] |b Kluwer Law International |c 2000 | |
| 300 | |a XIII, 101 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 700 | 1 | |a Tschäni, Rudolf |4 edt | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014676603&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-014676603 | ||
Datensatz im Suchindex
| _version_ | 1804135179236671488 |
|---|---|
| adam_text | Contents
Cultural Aspects 1
M A Activities 1
Forms of Business Organization 1
Stock Corporation (Aktiengesellschaft (AG), SocUti
Anonyme (SA)) 2
Stock Corporation with General Partners {Kommandi
taktiengesellschaft, Sociite en Commandite par Actions) 2
Limited Liability Company {Gesellschaft mit beschrankter
Haftung (GmbH), Societe a Responsabilite Limitie (SARL)) 2
Cooperative Company (Genossenschaft, Sociiti Cooperative) 3
Simple Partnership (Einfache Gesellschaft, Societe Simple) 3
General Partnership (Kollektivgesellschaft, Soci4ti en Nom
Collectif) 3
Limited Partnership {Kommanditgesellschaft, Societe en
Commandite) 4
Prevailing Forms 4
Majority Rights and Minority Protection 4
Majority Rule 4
Standards of Majority 4
Voting Requirements 5
Minority Rights 5
Information Rights 6
Information Available 6
Restricted Information 7
Corporate Rights 7
Rights to Make Proposals and Associated Rights 7
Special Audit 8
Dissolution 8
Other Influences 8
Representation on the Board of Directors 9
Minority Protection 9
General 9
Protection Against Dilution of Minority Shareholders Rights 10
Right to Profits 10
Rights to Recover the Investment in the Company 11
Remedies 11
Actions Against Shareholders Resolutions 11
Actions Against Board Resolutions 12
Actions Against Directors and Managers 12
Sources of Information 12
Commercial Register 12
Swiss Official Gazette 13
Swiss Exchange 13
Outline of Swiss Tax System 13
Federal Taxes 13
vii
Taxation of Individuals Taxation of Corporations . * !
Federal Withholding Tax * j
The Regulatory Framework . u
Disclosure Obligations }
Disclosure to Shareholders . Notification of the Business Report Disclosure at Shareholders Request . Serai Shareholdm§s in Ust^ Companies If
Disclosure Requirements !!
Disclosure to the Swiss Exchange . ! General
Ongoing Reporting Duty jo
Reporting Obligations }
Ad Hoc Publicity .. Insider Trading and Price Manip^lati™ ;:::;:::;: insider Trading _ 1
Price Manipulation t
Restrictions z.
ReSoS on P^ S NonlrS^ (£ex¦Friedrich) :::::::: 22
General C m Re8ulated Industries 23
Banking Industry I,
Securities Dealers 24
Insurance Companies n
Media *f.
^^ommimications . . . . . . . . . . . . . . . . . . ] 25
MAf/er CTro1 md Antitrust Law 25
Merger Control ~,
General rl
Definition of Merger fc
Notification Requirements %
Procedure ^
Contents of Notification Fiiing i
Antitrust Law ll
General . ^
Unlawful Agreements il
Unlawful Practices f9
Administrative Procedure in
Civil Remedies Z
viii
Common Types of Transaction 30
Purchase of Shares or Assets 30
General Considerations 31
Mechanics of Transfer 31
Transfer of Liabilities 31
Drafting of Purchase Agreement 31
Liability of Purchaser 32
Use of Target for Financing 32
Tax Considerations 33
Contracts 33
Conclusion 33
Asset Purchase 34
Form of Agreement 34
Signing and Closing 34
Principle of Singularsukzession 34
Claims 34
Securities 34
Movable Property 35
Real Estate 35
Intellectual Property 35
Preliminary Remarks 35
Patents 35
Trade Secrets, Know how, Goodwill 36
Copyright 36
Industrial Designs and Models 36
Trademarks 36
Business Names 36
Contracts 36
Rent Agreements 37
Licence Agreements 37
Employment Agreements 37
Insurance, Litigation, Permits 37
Liabilities 37
Shareholders Approval 38
Organization of Closing 38
Share Purchase 39
Form of Agreement 39
Bearer Shares 39
Registered Shares 39
Requirements for Gaining Control 41
Shareholders Approval 41
Organization of Closing 41
Mergers 42
Statutory Mergers ¦ 42
Share for Share Transactions (Quasifusion) 44
Mergers Between Large Swiss Publicly Listed Companies 44
Joint Ventures 45
ix
Legal Considerations 45
Structure !Z. Z 45
Decision making Process 4g
Safeguarding of Ownership Structure ZZZZZ! 46
General Corporate Policies ZZZ 47
Termination of the Joint Venture 47
Applicable Law and Jurisdiction 47
Articles of Incorporation 47
Ancillary Agreements 47
Take overs and Tender Offers of Listed Companies 48
Application of SESTA !!Z. .Z.ZZ Z 48
General 4g
Public Tender Offer !1ZZZZZ 48
Restructuring ... 48
Self tender 49
Duties of the Offeror Z!!!. Z!!Z. Z!!Z 49
Offer Prospectus , 49
Pre announcement (Voranmeldung) 49
Principle of Equal Treatment 50
Conditions of the Offer . l.Z.ZZ.Z!!!..... 50
Acting in Concert 50
Notification ... ... .. 51
Duties of the Board of Directors ofthe Target IZZIIZIIIZ 51
Report 51
Defensive Measures .... ............ 51
Competing Offers 52
Bidding Procedure !! . !. . Z ! Z.Z SI
Obligations to Notify Z Z... 52
Mandatory Offer Z!!.! !! !. !.. .ZZZZZZ! 53
Requirements _ 53
Exceptions . . . ZZZ. Z... 53
Transitory Provisions 54
Opting out Z.ZZ.ZZZZZZ ! 54
Opting up . ZZZZ 1 . !Z 54
Cancellation of Remaining Equity Securities (Squeeze out) ! !!! 54
Authorities 54
Public Tender Offers for Shares of Unlisted Companies I!!!!!!!!!!!!!!!!!!!!!!! 54
Tactics in Hostile Take overs 56
Offensive Tactics ] 56
Secret Purchases 56
Public Tender Offers » . . !. !!. !!. . !!!!. !. !. !. . ]. . . !!. . !. 56
Proxy Fights 58
Further Means Z.Z. 58
Defensive Tactics 58
Privileged Voting Rights » !Z11 !!!!!!!!!!!ZZZ~1 58
Restricted Registered Shares Z . . Z 58
Additional Defences 59
x
Purchase of Own Shares 59
Restrictions for Listed Companies 60
International M8cA Transactions 62
Leveraged Buy outs and Management Buy outs 63
General 63
Financing Structure 63
Equity Financing 64
Senior Debt 64
Mezzanine Debt 64
Fully Subordinated Debt 65
Corporate Structure 65
Duties of Management in Management Buy out 66
Common Financing Methods 61
General 67
Equity Instruments 67
Stock Corporation 67
Common Stock 67
Restricted Registered Shares 68
Preference Shares 68
Participation Certificates 68
Profit sharing Certificates 69
Limited Liability Company 69
Senior Debt 69
Loans 69
Bonds/Notes 70
Convertible Debt 70
Mezzanine Debt 70
Capitalization Requirements 71
Corporate Law Requirements 71
Debt Equity Ratio 71
Securities Laws 71
Prospectus Requirement 71
No Filing or Authorization Requirement 72
Securities Exchange 72
Initial Public Offering 73
Availability of Local Financing 73
Taxation Aspects 74
Share Deal versus Asset Deal 74
Asset Deal 74
Taxation of the Seller 74
Tax Considerations of the Buyer 74
Share Deal 74
Taxation of the Seller 74
Tax Considerations of the Buyer 75
Mergers 76
xi
I
Tax Consequences on the Level of the Companies Involved %
Corporate Income Tax %
Stamp Duty on New Issues of Shares : 76
Transfer Stamp Duty 76
Withholding Tax 77
vat Z!Z!ZIZZZ!ZI! 77
Taxation on the Level of the Shareholders 77
Income Tax 77
Tax Consequences of Merger like Transactions 77
Tax Consequences of Share for Share Transactions 77
Joint Ventures ., 78
International M A Transactions .....!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 78
Common Financing Methods (Including MBOs) !!!!!!!!!!!!!!!!!!!!!!!!! 80
Employment Considerations 81
Transfer of Employment Agreements 81
Social Security 82
Procedure in a Friendly Acquisition of a Closely Held Company 83
Negotiation of the Contract 83
Due Diligence !.!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 84
Auction I!!!!!!!!!!!! !!! !!!!!!!!!!!!!!!!!!!!!! 85
Essential Points of the Purchase Agreement !!!!!!!!!!!!!!!!!!!!!!!!!!!!.! 85
Formal Requirements !.!!!..!..!!!!! 88
Consents and Approvals !!!!!!!!!!!!!!!!!!!!!!!! 88
Registration . * 89
closing !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 89
Accounting Treatment of Mergers and Acquisitions 89
History and Development of Accounting Rules for Corporations 89
Overview of Swiss Accounting Rules for Corporations 90
Business Reporting 90
Accounting Principles !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 90
Valuation ! . 91
General Remarks !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 91
Current Assets , 91
Accounts Receivable I!!...* !.... ].. ! I!. .. . !. ! 91
Formation Costs !!!!!!!!!!!!!! 91
Fixed Assets in General 91
Inventories ] 91
Investments in Subsidiaries !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 92
Consolidation Accounting . 92
Duty to Prepare Consolidated Financial statements ZZZZ Z ZZ 92
Consolidation Principles 93
Publication of Consolidated Accounts ! .!.!!!!!.!! 93
Consolidation Methods Z ! !, 93
General Remark .!.!!!!!.! !!!!!!!!! 93
Equity Consolidation Method ...!!!!!!!!!!!!!!!!!!!! !!!!!!!!!!!!!!!!!!!!!!!! ^
xii
Pro Rata Consolidation Method 94
Full Consolidation Method 94
Acquisition Accounting 94
Purchase Accounting Method 94
Pooling of Interests Method 94
Future Developments 94
The Proposed Law on Mergers, Spin offs and Conversions 94
Present Legislation 94
Amalgamation of Business Organizations 95
Spin off 96
Conversion of Business Organizations 97
Challenge of Amalgamations, Spin offs and Conversions 97
Cross border Transactions 98
Conclusion 98
The Proposed Amendment to the Provisions on the Limited
Liability Company 98
Future Developments in Accounting 99
New Federal Law on Accounting and Auditing 99
Fundamental Principles 100
Categories of Companies 100
Reporting Requirements 100
New Valuation Principles 100
Mark to Market 100
Investments in Other Companies 100
Financial Assets 101
Single Valuation 101
New Accounting Principle 101
xiii
|
| adam_txt |
Contents
Cultural Aspects 1
M A Activities 1
Forms of Business Organization 1
Stock Corporation (Aktiengesellschaft (AG), SocUti
Anonyme (SA)) 2
Stock Corporation with General Partners {Kommandi
taktiengesellschaft, Sociite en Commandite par Actions) 2
Limited Liability Company {Gesellschaft mit beschrankter
Haftung (GmbH), Societe a Responsabilite Limitie (SARL)) 2
Cooperative Company (Genossenschaft, Sociiti Cooperative) 3
Simple Partnership (Einfache Gesellschaft, Societe Simple) 3
General Partnership (Kollektivgesellschaft, Soci4ti en Nom
Collectif) 3
Limited Partnership {Kommanditgesellschaft, Societe en
Commandite) 4
Prevailing Forms 4
Majority Rights and Minority Protection 4
Majority Rule 4
Standards of Majority 4
Voting Requirements 5
Minority Rights 5
Information Rights 6
Information Available 6
Restricted Information 7
Corporate Rights 7
Rights to Make Proposals and Associated Rights 7
Special Audit 8
Dissolution 8
Other Influences 8
Representation on the Board of Directors 9
Minority Protection 9
General 9
Protection Against Dilution of Minority Shareholders' Rights 10
Right to Profits 10
Rights to Recover the Investment in the Company 11
Remedies 11
Actions Against Shareholders' Resolutions 11
Actions Against Board Resolutions 12
Actions Against Directors and Managers 12
Sources of Information 12
Commercial Register 12
Swiss Official Gazette 13
Swiss Exchange 13
Outline of Swiss Tax System 13
Federal Taxes 13
vii
Taxation of Individuals Taxation of Corporations . * !
Federal Withholding Tax * j
The Regulatory Framework . u
Disclosure Obligations }
Disclosure to Shareholders '. Notification of the Business Report" Disclosure at Shareholders' Request "." Serai Shareholdm§s in Ust^ Companies If
Disclosure Requirements !!
Disclosure to the Swiss Exchange"."! General "
Ongoing Reporting Duty jo
Reporting Obligations }
Ad Hoc Publicity . Insider Trading and Price Manip^lati™";:::;:::;: insider Trading _ 1
Price Manipulation t
Restrictions z.
ReSoS on P^"S NonlrS^ (£ex¦Friedrich)":::::::: 22
General C m Re8ulated Industries 23
Banking Industry I,
Securities Dealers 24
Insurance Companies n
Media *f.
^^ommimications".'.".'.'.'.'.'.'.'.".'.'.".".".".'.'] 25
MAf/er CTro1 md Antitrust Law 25
Merger Control ~,
General rl
Definition of Merger fc
Notification Requirements %
Procedure ^
Contents of Notification Fiiing \i
Antitrust Law ll
General .'"" ^
Unlawful Agreements il
Unlawful Practices f9
Administrative Procedure in
Civil Remedies " Z
viii
Common Types of Transaction 30
Purchase of Shares or Assets 30
General Considerations 31
Mechanics of Transfer 31
Transfer of Liabilities 31
Drafting of Purchase Agreement 31
Liability of Purchaser 32
Use of Target for Financing 32
Tax Considerations 33
Contracts 33
Conclusion 33
Asset Purchase 34
Form of Agreement 34
Signing and Closing 34
Principle of 'Singularsukzession' 34
Claims 34
Securities 34
Movable Property 35
Real Estate 35
Intellectual Property 35
Preliminary Remarks 35
Patents 35
Trade Secrets, Know how, Goodwill 36
Copyright 36
Industrial Designs and Models 36
Trademarks 36
Business Names 36
Contracts 36
Rent Agreements 37
Licence Agreements 37
Employment Agreements 37
Insurance, Litigation, Permits 37
Liabilities 37
Shareholders' Approval 38
Organization of Closing 38
Share Purchase 39
Form of Agreement 39
Bearer Shares 39
Registered Shares 39
Requirements for Gaining Control 41
Shareholders' Approval 41
Organization of Closing 41
Mergers 42
Statutory Mergers ¦ 42
Share for Share Transactions (Quasifusion) 44
Mergers Between Large Swiss Publicly Listed Companies 44
Joint Ventures 45
ix
Legal Considerations 45
Structure !Z."'"Z 45
Decision making Process 4g
Safeguarding of Ownership Structure ZZZZZ! 46
General Corporate Policies ZZZ" 47
Termination of the Joint Venture 47
Applicable Law and Jurisdiction 47
Articles of Incorporation 47
Ancillary Agreements 47
Take overs and Tender Offers of Listed Companies 48
Application of SESTA !!Z.".Z.ZZ"Z 48
General 4g
Public Tender Offer !1ZZZZZ 48
Restructuring . 48
Self tender 49
Duties of the Offeror Z!!!."Z!!Z.'"Z!!Z" 49
Offer Prospectus , 49
Pre announcement (Voranmeldung) \ 49
Principle of Equal Treatment 50
Conditions of the Offer ."l.Z.ZZ.Z!!!. 50
Acting in Concert ' 50
Notification .".". 51
Duties of the Board of Directors ofthe Target "IZZIIZIIIZ" 51
Report 51
Defensive Measures '. . 51
Competing Offers 52
Bidding Procedure !!"."!."."Z"!"Z.Z SI
Obligations to Notify Z"""""""""""""Z. 52
Mandatory Offer Z!!.!"!!"!."!.".ZZZZZZ! 53
Requirements _ 53
Exceptions "."".".""""ZZZ.""Z. 53
Transitory Provisions 54
Opting out Z.ZZ.ZZZZZZ""! 54
Opting up "."""ZZZZ"1"""."!Z 54
Cancellation of Remaining Equity Securities (Squeeze out)""!"!!! 54
Authorities 54
Public Tender Offers for Shares of Unlisted Companies"I!!!!!!!!!!!!!!!!!!!!!!! 54
Tactics in Hostile Take overs 56
Offensive Tactics " ] 56
Secret Purchases 56
Public Tender Offers '""""»".'."!."!!."!!.'."!!!!."!."!."!.'."]."."."!!."."!." 56
Proxy Fights """ "\ 58
Further Means "" Z.Z. 58
Defensive Tactics '"" ' 58
Privileged Voting Rights »"!Z11"!!!!!!!!!!!ZZZ~1 58
Restricted Registered Shares ""Z"".'.'"""Z"""""""" 58
Additional Defences 59
x
Purchase of Own Shares 59
Restrictions for Listed Companies 60
International M8cA Transactions 62
Leveraged Buy outs and Management Buy outs 63
General 63
Financing Structure 63
Equity Financing 64
Senior Debt 64
Mezzanine Debt 64
Fully Subordinated Debt 65
Corporate Structure 65
Duties of Management in Management Buy out 66
Common Financing Methods 61
General 67
Equity Instruments 67
Stock Corporation 67
Common Stock 67
Restricted Registered Shares 68
Preference Shares 68
Participation Certificates 68
Profit sharing Certificates 69
Limited Liability Company 69
Senior Debt 69
Loans 69
Bonds/Notes 70
Convertible Debt 70
Mezzanine Debt 70
Capitalization Requirements 71
Corporate Law Requirements 71
Debt Equity Ratio 71
Securities Laws 71
Prospectus Requirement 71
No Filing or Authorization Requirement 72
Securities Exchange 72
Initial Public Offering 73
Availability of Local Financing 73
Taxation Aspects 74
Share Deal versus Asset Deal 74
Asset Deal 74
Taxation of the Seller 74
Tax Considerations of the Buyer 74
Share Deal 74
Taxation of the Seller 74
Tax Considerations of the Buyer 75
Mergers 76
xi
I
Tax Consequences on the Level of the Companies Involved %
Corporate Income Tax %
Stamp Duty on New Issues of Shares : 76'
Transfer Stamp Duty 76
Withholding Tax 77'
vat Z!Z!ZIZZZ!ZI! 77
Taxation on the Level of the Shareholders 77
Income Tax 77
Tax Consequences of Merger like Transactions 77
Tax Consequences of Share for Share Transactions 77
Joint Ventures ., 78
International M A Transactions .!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 78
Common Financing Methods (Including MBOs) !!!!!!!!!!!!!!!!!!!!!!!!! 80
Employment Considerations 81
Transfer of Employment Agreements 81
Social Security 82
Procedure in a Friendly Acquisition of a Closely Held Company 83
Negotiation of the Contract 83
Due Diligence !.!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 84
Auction I!!!!!!!!!!!!"!!!"!!!!!!!!!!!!!!!!!!!!!! 85
Essential Points of the Purchase Agreement !!!!!!!!!!!!!!!!!!!!!!!!!!!!.! 85
Formal Requirements !.!!!.!.!!!!! 88
Consents and Approvals !!!!!!!!!!!!!!!!!!!!!!!! 88
Registration '."" *'" 89
closing !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 89
Accounting Treatment of Mergers and Acquisitions 89
History and Development of Accounting Rules for Corporations 89
Overview of Swiss Accounting Rules for Corporations 90
Business Reporting 90
Accounting Principles !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 90
Valuation ! . 91
General Remarks !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 91
Current Assets , " 91
Accounts Receivable I!!.*"!."]."! I!."."."!."! 91
Formation Costs !!!!!!!!!!!!!! 91
Fixed Assets in General 91
Inventories ] " 91
Investments in Subsidiaries !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 92
Consolidation Accounting "" "". 92
Duty to Prepare Consolidated Financial'statements"ZZZZ'Z'ZZ 92
Consolidation Principles 93
Publication of Consolidated Accounts""!" .!.!!!!!.!! 93
Consolidation Methods Z" !"!," 93
General Remark .!.!!!!!.! !!!!!!!!! 93
Equity Consolidation Method .!!!!!!!!!!!!!!!!!!!!"!!!!!!!!!!!!!!!!!!!!!!!! ^
xii
Pro Rata Consolidation Method 94
Full Consolidation Method 94
Acquisition Accounting 94
Purchase Accounting Method 94
Pooling of Interests Method 94
Future Developments 94
The Proposed Law on Mergers, Spin offs and Conversions 94
Present Legislation 94
Amalgamation of Business Organizations 95
Spin off 96
Conversion of Business Organizations 97
Challenge of Amalgamations, Spin offs and Conversions 97
Cross border Transactions 98
Conclusion 98
The Proposed Amendment to the Provisions on the Limited
Liability Company 98
Future Developments in Accounting 99
New Federal Law on Accounting and Auditing 99
Fundamental Principles 100
Categories of Companies 100
Reporting Requirements 100
New Valuation Principles 100
Mark to Market 100
Investments in Other Companies 100
Financial Assets 101
Single Valuation 101
New Accounting Principle 101
xiii |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author2 | Tschäni, Rudolf |
| author2_role | edt |
| author2_variant | r t rt |
| author_facet | Tschäni, Rudolf |
| building | Verbundindex |
| bvnumber | BV021456492 |
| ctrlnum | (DE-599)BVBBV021456492 |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00940nam a2200253 c 4500</leader><controlfield tag="001">BV021456492</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20050413 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">040630s2000 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9041198148</subfield><subfield code="9">90-411-9814-8</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV021456492</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Corporate acquisitions and mergers in Switzerland</subfield><subfield code="c">ed. by Rudolf Tschäni ...</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">The Hague [u.a.]</subfield><subfield code="b">Kluwer Law International</subfield><subfield code="c">2000</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XIII, 101 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Tschäni, Rudolf</subfield><subfield code="4">edt</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014676603&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-014676603</subfield></datafield></record></collection> |
| id | DE-604.BV021456492 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T14:06:25Z |
| indexdate | 2024-07-09T20:36:23Z |
| institution | BVB |
| isbn | 9041198148 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014676603 |
| open_access_boolean | |
| owner | DE-M382 |
| owner_facet | DE-M382 |
| physical | XIII, 101 S. |
| publishDate | 2000 |
| publishDateSearch | 2000 |
| publishDateSort | 2000 |
| publisher | Kluwer Law International |
| record_format | marc |
| spelling | Corporate acquisitions and mergers in Switzerland ed. by Rudolf Tschäni ... The Hague [u.a.] Kluwer Law International 2000 XIII, 101 S. txt rdacontent n rdamedia nc rdacarrier Tschäni, Rudolf edt HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014676603&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Corporate acquisitions and mergers in Switzerland |
| title | Corporate acquisitions and mergers in Switzerland |
| title_auth | Corporate acquisitions and mergers in Switzerland |
| title_exact_search | Corporate acquisitions and mergers in Switzerland |
| title_exact_search_txtP | Corporate acquisitions and mergers in Switzerland |
| title_full | Corporate acquisitions and mergers in Switzerland ed. by Rudolf Tschäni ... |
| title_fullStr | Corporate acquisitions and mergers in Switzerland ed. by Rudolf Tschäni ... |
| title_full_unstemmed | Corporate acquisitions and mergers in Switzerland ed. by Rudolf Tschäni ... |
| title_short | Corporate acquisitions and mergers in Switzerland |
| title_sort | corporate acquisitions and mergers in switzerland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014676603&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT tschanirudolf corporateacquisitionsandmergersinswitzerland |