Corporate Acquisitions and Mergers in Switzerland:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Wolters Kluwer Law International
2022
|
| Ausgabe: | 3rd ed |
| Schlagworte: | |
| Online-Zugang: | HWR01 |
| Beschreibung: | 1 Online-Ressource (173 Seiten) |
| ISBN: | 9789403549941 |
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| 505 | 8 | |a Intro -- Half-Title Page -- Title Page -- Copyright Page -- Contents -- Author -- List of Abbreviations -- 1 Local Economic, Political And Cultural Aspects -- 1.1 General Comments on the Country Profile -- 1.1.1 European Country, Global Player -- 1.1.2 Switzerland in a Nutshell -- 1.2 Government and Political System -- 1.2.1 General Political Environment -- 1.2.2 Attractiveness for Entrepreneurs and Investors -- 1.2.3 Interlinking with Global Financial System -- 1.3 Legal System -- 1.3.1 Legal Tradition -- 1.3.2 Law Enforcement -- 1.4 Current Economic Aspects -- 1.4.1 Actual and Projected Growth Rates -- 1.4.2 M& -- A Trends -- 1.5 Main Industries -- 1.5.1 Key Sectors -- 1.5.2 Role of the State in the Economy -- 1.5.3 Protectionist Measures vis-à-vis Foreign Investors -- 1.5.4 Investor Characteristics -- 1.6 Cultural Aspects -- 2 THE REGULATORY FRAMEWORK -- 2.1 Business Vehicles -- 2.1.1 Overview of Corporate Forms and Company Types -- 2.1.2 Capital Companies -- 2.1.3 Partnerships -- 2.1.4 Cooperative Company (Genossenschaft, Société Coopérative) -- 2.2 Laws Affecting M& -- A -- 2.2.1 Main Laws and Regulations Involved in M& -- A Activity -- 2.2.2 Laws and Regulations for Combining and Dividing Companies -- 2.2.3 Voluntary Codes, Guidelines or Self-Regulation Mechanisms -- 2.3 Relevant Regulatory Authorities -- 2.3.1 Main Governmental and Regulatory Authorities and Their Responsibility -- 2.3.2 Timing Implications of the Various Governmental Approvals -- 2.4 Controls and Restrictions on Foreign Investment -- 2.4.1 No Restrictions on Foreign Investment -- 2.4.2 Restrictions on Foreign Directors or Managers -- 2.4.3 No Permit to Trade for a Foreign-Owned Company, in General -- 2.5 Incentives for Foreign Investment -- 2.5.1 No General Restrictions on Foreign Investors -- 2.5.2 Government Guarantees Against Expropriation or Nationalisation | |
| 505 | 8 | |a 2.5.3 No Investment Incentives Available to Foreign Investors -- 2.6 Specific Issues of Company and Security Law -- 2.6.1 Shareholder Approval Rights -- 2.6.2 Directors' Duties -- 2.6.3 Form of Consideration -- 2.6.4 Completion Formalities -- 2.6.5 Costs and Fees -- 2.6.6 Dividends -- 2.6.7 Acquisition of Own Shares -- 2.6.8 Corporate Veil and the Piercing Thereof -- 2.6.9 Insolvency -- 2.6.10 Choice of Law and Jurisdiction or Arbitration -- 2.6.11 Financial Assistance -- 2.6.12 Security Interests -- 2.7 Specific Rules on Public Takeovers -- 2.7.1 Scope of Application of the Swiss Takeover Rules -- 2.7.2 Responsibilities of the Board of a Target Company -- 2.7.3 Voluntary Offers -- 2.7.4 Principle of Equal Treatment -- 2.7.5 Mandatory Offers -- 2.7.6 Various Aspects of a Public Takeover -- 2.7.7 Disclosure Duties -- 2.7.8 General Comments on the Timetable -- 2.7.9 General Comments on Content of Documents -- 2.7.10 Withdrawal of the Offer -- 2.7.11 Settlement of the Offer -- 2.7.12 Rules on Squeeze-Out of Minority Shareholders -- 2.7.13 Violation of the Swiss Takeover Rules -- 2.8 IP and Other Relevant Laws -- 2.8.1 IP Law -- 2.8.2 Agency and Distribution Law -- 2.8.3 Anti-bribery and Anti-corruption Laws -- 2.8.4 Anti-money Laundering Regulations -- 2.8.5 Environmental and Product Safety Laws -- 2.9 Due Diligence -- 2.9.1 General Comments -- 2.9.2 Critical Issues -- 2.9.3 The Relationship Between the Due Diligence and Representations, Warranties and Indemnities -- 2.10 Dispute Resolution and Enforcement -- 2.10.1 Dispute Resolution in General -- 2.10.2 State Courts -- 2.10.3 Alternative Dispute Resolution -- 2.10.4 Supervisory Commissions -- 2.10.5 Enforcement -- 2.10.6 Confidentiality -- 3 MERGER CONTROLS, ANTITRUST AND COMPETITION ISSUES -- 3.1 Relevant Legislation and Competent Authorities | |
| 505 | 8 | |a 3.1.1 Legislative Provisions Covering Merger Control and Its Authority -- 3.1.2 Authorities Involved -- 3.1.3 Mandatory Obligations and Voluntary Filings -- 3.1.4 Mandatory Suspension Obligation Before the Transaction May Be Lawfully Implemented -- 3.2 Scope of the Controls -- 3.3 Process and Mechanics -- 3.3.1 In General -- 3.3.2 Deals Likely to Be Refused/Rejected -- 3.3.3 Views of Trade Competitors or Other Stakeholders -- 3.3.4 Scope for Offering Remedies to Obtain Clearance -- 3.3.5 Sanctions for Breaching Merger Control or Other Antitrust Laws -- 3.4 Anticompetitive Restraints -- 3.4.1 Information Exchange Before Notification -- 3.4.2 Non-competing Undertakings for the Vendor and/or Key Employees -- 3.4.3 Limitations on the Permissible Duration -- 3.4.4 Individual or Block Exemptions Provided for by Law -- 3.4.5 Relevant Competition Authorities for This Purpose -- 4 TAXATION ASPECTS -- 4.1 Nature of the Swiss Tax Regime -- 4.2 Liability to Tax -- 4.2.1 Tax Residence and Fiscal Domicile -- 4.2.2 Taxation of Profits -- 4.2.3 Other Taxes -- 4.3 Tax Consolidation, Group Relief of Gains and Losses -- 4.3.1 Tax Consolidation -- 4.3.2 Tax Losses -- 4.3.3 CFC Legislation -- 4.4 Tax Considerations Arising on M& -- A Transactions (Share Deal Versus Asset Deal) -- 4.4.1 Seller's Considerations -- 4.4.2 Buyer's Considerations -- 4.4.3 Specific Aspects -- 4.5 Structuring the Investment -- 4.6 Withholding Taxes (WHT) -- 4.6.1 General -- 4.6.2 Double Tax Treaties -- 4.7 Debt Financing -- 4.8 Thin Capitalisation -- 4.9 Transfer Pricing -- 5 EMPLOYMENT CONSIDERATIONS -- 5.1 Legislative Framework -- 5.2 Employment Protection -- 5.2.1 In Case of a Business Transfer -- 5.2.2 Mass Redundancies -- 5.2.3 Protections Mandatory and Modifiable -- 5.2.4 Termination of Individual Employment Contract | |
| 505 | 8 | |a 5.2.5 Rights of Employees Against Dismissal and/or to Compensation on Termination -- 5.2.6 Relevant Procedures to Be Followed on Termination -- 5.2.7 Collective Bargaining Agreements with Local Workforce -- 5.3 Pensions -- 5.4 Retention of Key Management and Employees -- 5.5 Treatment of Foreign Employees -- 5.5.1 Overview -- 5.5.2 Conditions for Admission and Permits -- 5.5.3 Taxation and Social Security -- 5.5.4 Restrictions on Foreign Managers and Directors -- 5.5.5 Liability -- 6 ACCOUNTING TREATMENT -- 6.1 The General Accounting Framework -- 6.1.1 Obligations Arising from Entry in the Commercial Register -- 6.1.2 Principles Relating to the Balance Sheet and the Profit and Loss Account -- 6.1.3 Consolidated Accounts -- 6.1.4 Retention of Accounting Documents -- 6.2 Accounting Standards in Switzerland -- 6.2.1 The 'Swiss GAAP FER' Standards -- 6.2.2 Listed Companies -- 6.3 Accounting Obligations Imposed on Ltds -- 6.3.1 The Balance Sheet and the Profit and Loss Account -- 6.3.2 Presentation of the Accounts -- 6.3.3 Publication of the Accounts -- 6.3.4 Statutory Audit of Accounts -- 6.4 M& -- A Accounting -- 6.4.1 The Purchase Method -- 6.4.2 Pooling-of-Interests Method -- 6.4.3 Provisions -- 6.4.4 Purchase Price Determination -- 6.4.5 Purchase Price Allocation -- 6.4.6 Intangible Assets -- 6.4.7 Treatment of Acquisition Costs -- 6.4.8 Retroactive Effect -- 7 FUTURE DEVELOPMENTS -- 7.1 The Modernisation of Swiss Company Law -- 7.2 Amendments to the Anti-Money Laundering Act -- 7.3 The Responsible Business Initiative -- 7.4 The Introduction of Investment Control Measures | |
| 653 | 6 | |a Electronic books | |
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| contents | Intro -- Half-Title Page -- Title Page -- Copyright Page -- Contents -- Author -- List of Abbreviations -- 1 Local Economic, Political And Cultural Aspects -- 1.1 General Comments on the Country Profile -- 1.1.1 European Country, Global Player -- 1.1.2 Switzerland in a Nutshell -- 1.2 Government and Political System -- 1.2.1 General Political Environment -- 1.2.2 Attractiveness for Entrepreneurs and Investors -- 1.2.3 Interlinking with Global Financial System -- 1.3 Legal System -- 1.3.1 Legal Tradition -- 1.3.2 Law Enforcement -- 1.4 Current Economic Aspects -- 1.4.1 Actual and Projected Growth Rates -- 1.4.2 M& -- A Trends -- 1.5 Main Industries -- 1.5.1 Key Sectors -- 1.5.2 Role of the State in the Economy -- 1.5.3 Protectionist Measures vis-à-vis Foreign Investors -- 1.5.4 Investor Characteristics -- 1.6 Cultural Aspects -- 2 THE REGULATORY FRAMEWORK -- 2.1 Business Vehicles -- 2.1.1 Overview of Corporate Forms and Company Types -- 2.1.2 Capital Companies -- 2.1.3 Partnerships -- 2.1.4 Cooperative Company (Genossenschaft, Société Coopérative) -- 2.2 Laws Affecting M& -- A -- 2.2.1 Main Laws and Regulations Involved in M& -- A Activity -- 2.2.2 Laws and Regulations for Combining and Dividing Companies -- 2.2.3 Voluntary Codes, Guidelines or Self-Regulation Mechanisms -- 2.3 Relevant Regulatory Authorities -- 2.3.1 Main Governmental and Regulatory Authorities and Their Responsibility -- 2.3.2 Timing Implications of the Various Governmental Approvals -- 2.4 Controls and Restrictions on Foreign Investment -- 2.4.1 No Restrictions on Foreign Investment -- 2.4.2 Restrictions on Foreign Directors or Managers -- 2.4.3 No Permit to Trade for a Foreign-Owned Company, in General -- 2.5 Incentives for Foreign Investment -- 2.5.1 No General Restrictions on Foreign Investors -- 2.5.2 Government Guarantees Against Expropriation or Nationalisation 2.5.3 No Investment Incentives Available to Foreign Investors -- 2.6 Specific Issues of Company and Security Law -- 2.6.1 Shareholder Approval Rights -- 2.6.2 Directors' Duties -- 2.6.3 Form of Consideration -- 2.6.4 Completion Formalities -- 2.6.5 Costs and Fees -- 2.6.6 Dividends -- 2.6.7 Acquisition of Own Shares -- 2.6.8 Corporate Veil and the Piercing Thereof -- 2.6.9 Insolvency -- 2.6.10 Choice of Law and Jurisdiction or Arbitration -- 2.6.11 Financial Assistance -- 2.6.12 Security Interests -- 2.7 Specific Rules on Public Takeovers -- 2.7.1 Scope of Application of the Swiss Takeover Rules -- 2.7.2 Responsibilities of the Board of a Target Company -- 2.7.3 Voluntary Offers -- 2.7.4 Principle of Equal Treatment -- 2.7.5 Mandatory Offers -- 2.7.6 Various Aspects of a Public Takeover -- 2.7.7 Disclosure Duties -- 2.7.8 General Comments on the Timetable -- 2.7.9 General Comments on Content of Documents -- 2.7.10 Withdrawal of the Offer -- 2.7.11 Settlement of the Offer -- 2.7.12 Rules on Squeeze-Out of Minority Shareholders -- 2.7.13 Violation of the Swiss Takeover Rules -- 2.8 IP and Other Relevant Laws -- 2.8.1 IP Law -- 2.8.2 Agency and Distribution Law -- 2.8.3 Anti-bribery and Anti-corruption Laws -- 2.8.4 Anti-money Laundering Regulations -- 2.8.5 Environmental and Product Safety Laws -- 2.9 Due Diligence -- 2.9.1 General Comments -- 2.9.2 Critical Issues -- 2.9.3 The Relationship Between the Due Diligence and Representations, Warranties and Indemnities -- 2.10 Dispute Resolution and Enforcement -- 2.10.1 Dispute Resolution in General -- 2.10.2 State Courts -- 2.10.3 Alternative Dispute Resolution -- 2.10.4 Supervisory Commissions -- 2.10.5 Enforcement -- 2.10.6 Confidentiality -- 3 MERGER CONTROLS, ANTITRUST AND COMPETITION ISSUES -- 3.1 Relevant Legislation and Competent Authorities 3.1.1 Legislative Provisions Covering Merger Control and Its Authority -- 3.1.2 Authorities Involved -- 3.1.3 Mandatory Obligations and Voluntary Filings -- 3.1.4 Mandatory Suspension Obligation Before the Transaction May Be Lawfully Implemented -- 3.2 Scope of the Controls -- 3.3 Process and Mechanics -- 3.3.1 In General -- 3.3.2 Deals Likely to Be Refused/Rejected -- 3.3.3 Views of Trade Competitors or Other Stakeholders -- 3.3.4 Scope for Offering Remedies to Obtain Clearance -- 3.3.5 Sanctions for Breaching Merger Control or Other Antitrust Laws -- 3.4 Anticompetitive Restraints -- 3.4.1 Information Exchange Before Notification -- 3.4.2 Non-competing Undertakings for the Vendor and/or Key Employees -- 3.4.3 Limitations on the Permissible Duration -- 3.4.4 Individual or Block Exemptions Provided for by Law -- 3.4.5 Relevant Competition Authorities for This Purpose -- 4 TAXATION ASPECTS -- 4.1 Nature of the Swiss Tax Regime -- 4.2 Liability to Tax -- 4.2.1 Tax Residence and Fiscal Domicile -- 4.2.2 Taxation of Profits -- 4.2.3 Other Taxes -- 4.3 Tax Consolidation, Group Relief of Gains and Losses -- 4.3.1 Tax Consolidation -- 4.3.2 Tax Losses -- 4.3.3 CFC Legislation -- 4.4 Tax Considerations Arising on M& -- A Transactions (Share Deal Versus Asset Deal) -- 4.4.1 Seller's Considerations -- 4.4.2 Buyer's Considerations -- 4.4.3 Specific Aspects -- 4.5 Structuring the Investment -- 4.6 Withholding Taxes (WHT) -- 4.6.1 General -- 4.6.2 Double Tax Treaties -- 4.7 Debt Financing -- 4.8 Thin Capitalisation -- 4.9 Transfer Pricing -- 5 EMPLOYMENT CONSIDERATIONS -- 5.1 Legislative Framework -- 5.2 Employment Protection -- 5.2.1 In Case of a Business Transfer -- 5.2.2 Mass Redundancies -- 5.2.3 Protections Mandatory and Modifiable -- 5.2.4 Termination of Individual Employment Contract 5.2.5 Rights of Employees Against Dismissal and/or to Compensation on Termination -- 5.2.6 Relevant Procedures to Be Followed on Termination -- 5.2.7 Collective Bargaining Agreements with Local Workforce -- 5.3 Pensions -- 5.4 Retention of Key Management and Employees -- 5.5 Treatment of Foreign Employees -- 5.5.1 Overview -- 5.5.2 Conditions for Admission and Permits -- 5.5.3 Taxation and Social Security -- 5.5.4 Restrictions on Foreign Managers and Directors -- 5.5.5 Liability -- 6 ACCOUNTING TREATMENT -- 6.1 The General Accounting Framework -- 6.1.1 Obligations Arising from Entry in the Commercial Register -- 6.1.2 Principles Relating to the Balance Sheet and the Profit and Loss Account -- 6.1.3 Consolidated Accounts -- 6.1.4 Retention of Accounting Documents -- 6.2 Accounting Standards in Switzerland -- 6.2.1 The 'Swiss GAAP FER' Standards -- 6.2.2 Listed Companies -- 6.3 Accounting Obligations Imposed on Ltds -- 6.3.1 The Balance Sheet and the Profit and Loss Account -- 6.3.2 Presentation of the Accounts -- 6.3.3 Publication of the Accounts -- 6.3.4 Statutory Audit of Accounts -- 6.4 M& -- A Accounting -- 6.4.1 The Purchase Method -- 6.4.2 Pooling-of-Interests Method -- 6.4.3 Provisions -- 6.4.4 Purchase Price Determination -- 6.4.5 Purchase Price Allocation -- 6.4.6 Intangible Assets -- 6.4.7 Treatment of Acquisition Costs -- 6.4.8 Retroactive Effect -- 7 FUTURE DEVELOPMENTS -- 7.1 The Modernisation of Swiss Company Law -- 7.2 Amendments to the Anti-Money Laundering Act -- 7.3 The Responsible Business Initiative -- 7.4 The Introduction of Investment Control Measures |
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| edition | 3rd ed |
| format | Electronic eBook |
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tag="264" ind1=" " ind2="1"><subfield code="a">Alphen aan den Rijn</subfield><subfield code="b">Wolters Kluwer Law International</subfield><subfield code="c">2022</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">©2022</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (173 Seiten)</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">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Intro -- Half-Title Page -- Title Page -- Copyright Page -- Contents -- Author -- List of Abbreviations -- 1 Local Economic, Political And Cultural Aspects -- 1.1 General Comments on the 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Formalities -- 2.6.5 Costs and Fees -- 2.6.6 Dividends -- 2.6.7 Acquisition of Own Shares -- 2.6.8 Corporate Veil and the Piercing Thereof -- 2.6.9 Insolvency -- 2.6.10 Choice of Law and Jurisdiction or Arbitration -- 2.6.11 Financial Assistance -- 2.6.12 Security Interests -- 2.7 Specific Rules on Public Takeovers -- 2.7.1 Scope of Application of the Swiss Takeover Rules -- 2.7.2 Responsibilities of the Board of a Target Company -- 2.7.3 Voluntary Offers -- 2.7.4 Principle of Equal Treatment -- 2.7.5 Mandatory Offers -- 2.7.6 Various Aspects of a Public Takeover -- 2.7.7 Disclosure Duties -- 2.7.8 General Comments on the Timetable -- 2.7.9 General Comments on Content of Documents -- 2.7.10 Withdrawal of the Offer -- 2.7.11 Settlement of the Offer -- 2.7.12 Rules on Squeeze-Out of Minority Shareholders -- 2.7.13 Violation of the Swiss Takeover Rules -- 2.8 IP and Other Relevant Laws -- 2.8.1 IP Law -- 2.8.2 Agency and Distribution Law -- 2.8.3 Anti-bribery and Anti-corruption Laws -- 2.8.4 Anti-money Laundering Regulations -- 2.8.5 Environmental and Product Safety Laws -- 2.9 Due Diligence -- 2.9.1 General Comments -- 2.9.2 Critical Issues -- 2.9.3 The Relationship Between the Due Diligence and Representations, Warranties and Indemnities -- 2.10 Dispute Resolution and Enforcement -- 2.10.1 Dispute Resolution in General -- 2.10.2 State Courts -- 2.10.3 Alternative Dispute Resolution -- 2.10.4 Supervisory Commissions -- 2.10.5 Enforcement -- 2.10.6 Confidentiality -- 3 MERGER CONTROLS, ANTITRUST AND COMPETITION ISSUES -- 3.1 Relevant Legislation and Competent Authorities</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">3.1.1 Legislative Provisions Covering Merger Control and Its Authority -- 3.1.2 Authorities Involved -- 3.1.3 Mandatory Obligations and Voluntary Filings -- 3.1.4 Mandatory Suspension Obligation Before the Transaction May Be Lawfully Implemented -- 3.2 Scope of the Controls -- 3.3 Process and Mechanics -- 3.3.1 In General -- 3.3.2 Deals Likely to Be Refused/Rejected -- 3.3.3 Views of Trade Competitors or Other Stakeholders -- 3.3.4 Scope for Offering Remedies to Obtain Clearance -- 3.3.5 Sanctions for Breaching Merger Control or Other Antitrust Laws -- 3.4 Anticompetitive Restraints -- 3.4.1 Information Exchange Before Notification -- 3.4.2 Non-competing Undertakings for the Vendor and/or Key Employees -- 3.4.3 Limitations on the Permissible Duration -- 3.4.4 Individual or Block Exemptions Provided for by Law -- 3.4.5 Relevant Competition Authorities for This Purpose -- 4 TAXATION ASPECTS -- 4.1 Nature of the Swiss Tax Regime -- 4.2 Liability to Tax -- 4.2.1 Tax Residence and Fiscal Domicile -- 4.2.2 Taxation of Profits -- 4.2.3 Other Taxes -- 4.3 Tax Consolidation, Group Relief of Gains and Losses -- 4.3.1 Tax Consolidation -- 4.3.2 Tax Losses -- 4.3.3 CFC Legislation -- 4.4 Tax Considerations Arising on M&amp -- A Transactions (Share Deal Versus Asset Deal) -- 4.4.1 Seller's Considerations -- 4.4.2 Buyer's Considerations -- 4.4.3 Specific Aspects -- 4.5 Structuring the Investment -- 4.6 Withholding Taxes (WHT) -- 4.6.1 General -- 4.6.2 Double Tax Treaties -- 4.7 Debt Financing -- 4.8 Thin Capitalisation -- 4.9 Transfer Pricing -- 5 EMPLOYMENT CONSIDERATIONS -- 5.1 Legislative Framework -- 5.2 Employment Protection -- 5.2.1 In Case of a Business Transfer -- 5.2.2 Mass Redundancies -- 5.2.3 Protections Mandatory and Modifiable -- 5.2.4 Termination of Individual Employment Contract</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">5.2.5 Rights of Employees Against Dismissal and/or to Compensation on Termination -- 5.2.6 Relevant Procedures to Be Followed on Termination -- 5.2.7 Collective Bargaining Agreements with Local Workforce -- 5.3 Pensions -- 5.4 Retention of Key Management and Employees -- 5.5 Treatment of Foreign Employees -- 5.5.1 Overview -- 5.5.2 Conditions for Admission and Permits -- 5.5.3 Taxation and Social Security -- 5.5.4 Restrictions on Foreign Managers and Directors -- 5.5.5 Liability -- 6 ACCOUNTING TREATMENT -- 6.1 The General Accounting Framework -- 6.1.1 Obligations Arising from Entry in the Commercial Register -- 6.1.2 Principles Relating to the Balance Sheet and the Profit and Loss Account -- 6.1.3 Consolidated Accounts -- 6.1.4 Retention of Accounting Documents -- 6.2 Accounting Standards in Switzerland -- 6.2.1 The 'Swiss GAAP FER' Standards -- 6.2.2 Listed Companies -- 6.3 Accounting Obligations Imposed on Ltds -- 6.3.1 The Balance Sheet and the Profit and Loss Account -- 6.3.2 Presentation of the Accounts -- 6.3.3 Publication of the Accounts -- 6.3.4 Statutory Audit of Accounts -- 6.4 M&amp -- A Accounting -- 6.4.1 The Purchase Method -- 6.4.2 Pooling-of-Interests Method -- 6.4.3 Provisions -- 6.4.4 Purchase Price Determination -- 6.4.5 Purchase Price Allocation -- 6.4.6 Intangible Assets -- 6.4.7 Treatment of Acquisition Costs -- 6.4.8 Retroactive Effect -- 7 FUTURE DEVELOPMENTS -- 7.1 The Modernisation 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| id | DE-604.BV048524532 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:50:27Z |
| indexdate | 2024-07-10T09:40:32Z |
| institution | BVB |
| isbn | 9789403549941 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033901380 |
| oclc_num | 1347024188 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (173 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | Wolters Kluwer Law International |
| record_format | marc |
| spelling | Aliotta, Elisa et al Verfasser aut Corporate Acquisitions and Mergers in Switzerland 3rd ed Alphen aan den Rijn Wolters Kluwer Law International 2022 ©2022 1 Online-Ressource (173 Seiten) txt rdacontent c rdamedia cr rdacarrier Intro -- Half-Title Page -- Title Page -- Copyright Page -- Contents -- Author -- List of Abbreviations -- 1 Local Economic, Political And Cultural Aspects -- 1.1 General Comments on the Country Profile -- 1.1.1 European Country, Global Player -- 1.1.2 Switzerland in a Nutshell -- 1.2 Government and Political System -- 1.2.1 General Political Environment -- 1.2.2 Attractiveness for Entrepreneurs and Investors -- 1.2.3 Interlinking with Global Financial System -- 1.3 Legal System -- 1.3.1 Legal Tradition -- 1.3.2 Law Enforcement -- 1.4 Current Economic Aspects -- 1.4.1 Actual and Projected Growth Rates -- 1.4.2 M& -- A Trends -- 1.5 Main Industries -- 1.5.1 Key Sectors -- 1.5.2 Role of the State in the Economy -- 1.5.3 Protectionist Measures vis-à-vis Foreign Investors -- 1.5.4 Investor Characteristics -- 1.6 Cultural Aspects -- 2 THE REGULATORY FRAMEWORK -- 2.1 Business Vehicles -- 2.1.1 Overview of Corporate Forms and Company Types -- 2.1.2 Capital Companies -- 2.1.3 Partnerships -- 2.1.4 Cooperative Company (Genossenschaft, Société Coopérative) -- 2.2 Laws Affecting M& -- A -- 2.2.1 Main Laws and Regulations Involved in M& -- A Activity -- 2.2.2 Laws and Regulations for Combining and Dividing Companies -- 2.2.3 Voluntary Codes, Guidelines or Self-Regulation Mechanisms -- 2.3 Relevant Regulatory Authorities -- 2.3.1 Main Governmental and Regulatory Authorities and Their Responsibility -- 2.3.2 Timing Implications of the Various Governmental Approvals -- 2.4 Controls and Restrictions on Foreign Investment -- 2.4.1 No Restrictions on Foreign Investment -- 2.4.2 Restrictions on Foreign Directors or Managers -- 2.4.3 No Permit to Trade for a Foreign-Owned Company, in General -- 2.5 Incentives for Foreign Investment -- 2.5.1 No General Restrictions on Foreign Investors -- 2.5.2 Government Guarantees Against Expropriation or Nationalisation 2.5.3 No Investment Incentives Available to Foreign Investors -- 2.6 Specific Issues of Company and Security Law -- 2.6.1 Shareholder Approval Rights -- 2.6.2 Directors' Duties -- 2.6.3 Form of Consideration -- 2.6.4 Completion Formalities -- 2.6.5 Costs and Fees -- 2.6.6 Dividends -- 2.6.7 Acquisition of Own Shares -- 2.6.8 Corporate Veil and the Piercing Thereof -- 2.6.9 Insolvency -- 2.6.10 Choice of Law and Jurisdiction or Arbitration -- 2.6.11 Financial Assistance -- 2.6.12 Security Interests -- 2.7 Specific Rules on Public Takeovers -- 2.7.1 Scope of Application of the Swiss Takeover Rules -- 2.7.2 Responsibilities of the Board of a Target Company -- 2.7.3 Voluntary Offers -- 2.7.4 Principle of Equal Treatment -- 2.7.5 Mandatory Offers -- 2.7.6 Various Aspects of a Public Takeover -- 2.7.7 Disclosure Duties -- 2.7.8 General Comments on the Timetable -- 2.7.9 General Comments on Content of Documents -- 2.7.10 Withdrawal of the Offer -- 2.7.11 Settlement of the Offer -- 2.7.12 Rules on Squeeze-Out of Minority Shareholders -- 2.7.13 Violation of the Swiss Takeover Rules -- 2.8 IP and Other Relevant Laws -- 2.8.1 IP Law -- 2.8.2 Agency and Distribution Law -- 2.8.3 Anti-bribery and Anti-corruption Laws -- 2.8.4 Anti-money Laundering Regulations -- 2.8.5 Environmental and Product Safety Laws -- 2.9 Due Diligence -- 2.9.1 General Comments -- 2.9.2 Critical Issues -- 2.9.3 The Relationship Between the Due Diligence and Representations, Warranties and Indemnities -- 2.10 Dispute Resolution and Enforcement -- 2.10.1 Dispute Resolution in General -- 2.10.2 State Courts -- 2.10.3 Alternative Dispute Resolution -- 2.10.4 Supervisory Commissions -- 2.10.5 Enforcement -- 2.10.6 Confidentiality -- 3 MERGER CONTROLS, ANTITRUST AND COMPETITION ISSUES -- 3.1 Relevant Legislation and Competent Authorities 3.1.1 Legislative Provisions Covering Merger Control and Its Authority -- 3.1.2 Authorities Involved -- 3.1.3 Mandatory Obligations and Voluntary Filings -- 3.1.4 Mandatory Suspension Obligation Before the Transaction May Be Lawfully Implemented -- 3.2 Scope of the Controls -- 3.3 Process and Mechanics -- 3.3.1 In General -- 3.3.2 Deals Likely to Be Refused/Rejected -- 3.3.3 Views of Trade Competitors or Other Stakeholders -- 3.3.4 Scope for Offering Remedies to Obtain Clearance -- 3.3.5 Sanctions for Breaching Merger Control or Other Antitrust Laws -- 3.4 Anticompetitive Restraints -- 3.4.1 Information Exchange Before Notification -- 3.4.2 Non-competing Undertakings for the Vendor and/or Key Employees -- 3.4.3 Limitations on the Permissible Duration -- 3.4.4 Individual or Block Exemptions Provided for by Law -- 3.4.5 Relevant Competition Authorities for This Purpose -- 4 TAXATION ASPECTS -- 4.1 Nature of the Swiss Tax Regime -- 4.2 Liability to Tax -- 4.2.1 Tax Residence and Fiscal Domicile -- 4.2.2 Taxation of Profits -- 4.2.3 Other Taxes -- 4.3 Tax Consolidation, Group Relief of Gains and Losses -- 4.3.1 Tax Consolidation -- 4.3.2 Tax Losses -- 4.3.3 CFC Legislation -- 4.4 Tax Considerations Arising on M& -- A Transactions (Share Deal Versus Asset Deal) -- 4.4.1 Seller's Considerations -- 4.4.2 Buyer's Considerations -- 4.4.3 Specific Aspects -- 4.5 Structuring the Investment -- 4.6 Withholding Taxes (WHT) -- 4.6.1 General -- 4.6.2 Double Tax Treaties -- 4.7 Debt Financing -- 4.8 Thin Capitalisation -- 4.9 Transfer Pricing -- 5 EMPLOYMENT CONSIDERATIONS -- 5.1 Legislative Framework -- 5.2 Employment Protection -- 5.2.1 In Case of a Business Transfer -- 5.2.2 Mass Redundancies -- 5.2.3 Protections Mandatory and Modifiable -- 5.2.4 Termination of Individual Employment Contract 5.2.5 Rights of Employees Against Dismissal and/or to Compensation on Termination -- 5.2.6 Relevant Procedures to Be Followed on Termination -- 5.2.7 Collective Bargaining Agreements with Local Workforce -- 5.3 Pensions -- 5.4 Retention of Key Management and Employees -- 5.5 Treatment of Foreign Employees -- 5.5.1 Overview -- 5.5.2 Conditions for Admission and Permits -- 5.5.3 Taxation and Social Security -- 5.5.4 Restrictions on Foreign Managers and Directors -- 5.5.5 Liability -- 6 ACCOUNTING TREATMENT -- 6.1 The General Accounting Framework -- 6.1.1 Obligations Arising from Entry in the Commercial Register -- 6.1.2 Principles Relating to the Balance Sheet and the Profit and Loss Account -- 6.1.3 Consolidated Accounts -- 6.1.4 Retention of Accounting Documents -- 6.2 Accounting Standards in Switzerland -- 6.2.1 The 'Swiss GAAP FER' Standards -- 6.2.2 Listed Companies -- 6.3 Accounting Obligations Imposed on Ltds -- 6.3.1 The Balance Sheet and the Profit and Loss Account -- 6.3.2 Presentation of the Accounts -- 6.3.3 Publication of the Accounts -- 6.3.4 Statutory Audit of Accounts -- 6.4 M& -- A Accounting -- 6.4.1 The Purchase Method -- 6.4.2 Pooling-of-Interests Method -- 6.4.3 Provisions -- 6.4.4 Purchase Price Determination -- 6.4.5 Purchase Price Allocation -- 6.4.6 Intangible Assets -- 6.4.7 Treatment of Acquisition Costs -- 6.4.8 Retroactive Effect -- 7 FUTURE DEVELOPMENTS -- 7.1 The Modernisation of Swiss Company Law -- 7.2 Amendments to the Anti-Money Laundering Act -- 7.3 The Responsible Business Initiative -- 7.4 The Introduction of Investment Control Measures Electronic books Erscheint auch als Druck-Ausgabe Aliotta, Elisa et al Corporate Acquisitions and Mergers in Switzerland Alphen aan den Rijn : Wolters Kluwer Law International,c2022 9789403543642 |
| spellingShingle | Aliotta, Elisa et al Corporate Acquisitions and Mergers in Switzerland Intro -- Half-Title Page -- Title Page -- Copyright Page -- Contents -- Author -- List of Abbreviations -- 1 Local Economic, Political And Cultural Aspects -- 1.1 General Comments on the Country Profile -- 1.1.1 European Country, Global Player -- 1.1.2 Switzerland in a Nutshell -- 1.2 Government and Political System -- 1.2.1 General Political Environment -- 1.2.2 Attractiveness for Entrepreneurs and Investors -- 1.2.3 Interlinking with Global Financial System -- 1.3 Legal System -- 1.3.1 Legal Tradition -- 1.3.2 Law Enforcement -- 1.4 Current Economic Aspects -- 1.4.1 Actual and Projected Growth Rates -- 1.4.2 M& -- A Trends -- 1.5 Main Industries -- 1.5.1 Key Sectors -- 1.5.2 Role of the State in the Economy -- 1.5.3 Protectionist Measures vis-à-vis Foreign Investors -- 1.5.4 Investor Characteristics -- 1.6 Cultural Aspects -- 2 THE REGULATORY FRAMEWORK -- 2.1 Business Vehicles -- 2.1.1 Overview of Corporate Forms and Company Types -- 2.1.2 Capital Companies -- 2.1.3 Partnerships -- 2.1.4 Cooperative Company (Genossenschaft, Société Coopérative) -- 2.2 Laws Affecting M& -- A -- 2.2.1 Main Laws and Regulations Involved in M& -- A Activity -- 2.2.2 Laws and Regulations for Combining and Dividing Companies -- 2.2.3 Voluntary Codes, Guidelines or Self-Regulation Mechanisms -- 2.3 Relevant Regulatory Authorities -- 2.3.1 Main Governmental and Regulatory Authorities and Their Responsibility -- 2.3.2 Timing Implications of the Various Governmental Approvals -- 2.4 Controls and Restrictions on Foreign Investment -- 2.4.1 No Restrictions on Foreign Investment -- 2.4.2 Restrictions on Foreign Directors or Managers -- 2.4.3 No Permit to Trade for a Foreign-Owned Company, in General -- 2.5 Incentives for Foreign Investment -- 2.5.1 No General Restrictions on Foreign Investors -- 2.5.2 Government Guarantees Against Expropriation or Nationalisation 2.5.3 No Investment Incentives Available to Foreign Investors -- 2.6 Specific Issues of Company and Security Law -- 2.6.1 Shareholder Approval Rights -- 2.6.2 Directors' Duties -- 2.6.3 Form of Consideration -- 2.6.4 Completion Formalities -- 2.6.5 Costs and Fees -- 2.6.6 Dividends -- 2.6.7 Acquisition of Own Shares -- 2.6.8 Corporate Veil and the Piercing Thereof -- 2.6.9 Insolvency -- 2.6.10 Choice of Law and Jurisdiction or Arbitration -- 2.6.11 Financial Assistance -- 2.6.12 Security Interests -- 2.7 Specific Rules on Public Takeovers -- 2.7.1 Scope of Application of the Swiss Takeover Rules -- 2.7.2 Responsibilities of the Board of a Target Company -- 2.7.3 Voluntary Offers -- 2.7.4 Principle of Equal Treatment -- 2.7.5 Mandatory Offers -- 2.7.6 Various Aspects of a Public Takeover -- 2.7.7 Disclosure Duties -- 2.7.8 General Comments on the Timetable -- 2.7.9 General Comments on Content of Documents -- 2.7.10 Withdrawal of the Offer -- 2.7.11 Settlement of the Offer -- 2.7.12 Rules on Squeeze-Out of Minority Shareholders -- 2.7.13 Violation of the Swiss Takeover Rules -- 2.8 IP and Other Relevant Laws -- 2.8.1 IP Law -- 2.8.2 Agency and Distribution Law -- 2.8.3 Anti-bribery and Anti-corruption Laws -- 2.8.4 Anti-money Laundering Regulations -- 2.8.5 Environmental and Product Safety Laws -- 2.9 Due Diligence -- 2.9.1 General Comments -- 2.9.2 Critical Issues -- 2.9.3 The Relationship Between the Due Diligence and Representations, Warranties and Indemnities -- 2.10 Dispute Resolution and Enforcement -- 2.10.1 Dispute Resolution in General -- 2.10.2 State Courts -- 2.10.3 Alternative Dispute Resolution -- 2.10.4 Supervisory Commissions -- 2.10.5 Enforcement -- 2.10.6 Confidentiality -- 3 MERGER CONTROLS, ANTITRUST AND COMPETITION ISSUES -- 3.1 Relevant Legislation and Competent Authorities 3.1.1 Legislative Provisions Covering Merger Control and Its Authority -- 3.1.2 Authorities Involved -- 3.1.3 Mandatory Obligations and Voluntary Filings -- 3.1.4 Mandatory Suspension Obligation Before the Transaction May Be Lawfully Implemented -- 3.2 Scope of the Controls -- 3.3 Process and Mechanics -- 3.3.1 In General -- 3.3.2 Deals Likely to Be Refused/Rejected -- 3.3.3 Views of Trade Competitors or Other Stakeholders -- 3.3.4 Scope for Offering Remedies to Obtain Clearance -- 3.3.5 Sanctions for Breaching Merger Control or Other Antitrust Laws -- 3.4 Anticompetitive Restraints -- 3.4.1 Information Exchange Before Notification -- 3.4.2 Non-competing Undertakings for the Vendor and/or Key Employees -- 3.4.3 Limitations on the Permissible Duration -- 3.4.4 Individual or Block Exemptions Provided for by Law -- 3.4.5 Relevant Competition Authorities for This Purpose -- 4 TAXATION ASPECTS -- 4.1 Nature of the Swiss Tax Regime -- 4.2 Liability to Tax -- 4.2.1 Tax Residence and Fiscal Domicile -- 4.2.2 Taxation of Profits -- 4.2.3 Other Taxes -- 4.3 Tax Consolidation, Group Relief of Gains and Losses -- 4.3.1 Tax Consolidation -- 4.3.2 Tax Losses -- 4.3.3 CFC Legislation -- 4.4 Tax Considerations Arising on M& -- A Transactions (Share Deal Versus Asset Deal) -- 4.4.1 Seller's Considerations -- 4.4.2 Buyer's Considerations -- 4.4.3 Specific Aspects -- 4.5 Structuring the Investment -- 4.6 Withholding Taxes (WHT) -- 4.6.1 General -- 4.6.2 Double Tax Treaties -- 4.7 Debt Financing -- 4.8 Thin Capitalisation -- 4.9 Transfer Pricing -- 5 EMPLOYMENT CONSIDERATIONS -- 5.1 Legislative Framework -- 5.2 Employment Protection -- 5.2.1 In Case of a Business Transfer -- 5.2.2 Mass Redundancies -- 5.2.3 Protections Mandatory and Modifiable -- 5.2.4 Termination of Individual Employment Contract 5.2.5 Rights of Employees Against Dismissal and/or to Compensation on Termination -- 5.2.6 Relevant Procedures to Be Followed on Termination -- 5.2.7 Collective Bargaining Agreements with Local Workforce -- 5.3 Pensions -- 5.4 Retention of Key Management and Employees -- 5.5 Treatment of Foreign Employees -- 5.5.1 Overview -- 5.5.2 Conditions for Admission and Permits -- 5.5.3 Taxation and Social Security -- 5.5.4 Restrictions on Foreign Managers and Directors -- 5.5.5 Liability -- 6 ACCOUNTING TREATMENT -- 6.1 The General Accounting Framework -- 6.1.1 Obligations Arising from Entry in the Commercial Register -- 6.1.2 Principles Relating to the Balance Sheet and the Profit and Loss Account -- 6.1.3 Consolidated Accounts -- 6.1.4 Retention of Accounting Documents -- 6.2 Accounting Standards in Switzerland -- 6.2.1 The 'Swiss GAAP FER' Standards -- 6.2.2 Listed Companies -- 6.3 Accounting Obligations Imposed on Ltds -- 6.3.1 The Balance Sheet and the Profit and Loss Account -- 6.3.2 Presentation of the Accounts -- 6.3.3 Publication of the Accounts -- 6.3.4 Statutory Audit of Accounts -- 6.4 M& -- A Accounting -- 6.4.1 The Purchase Method -- 6.4.2 Pooling-of-Interests Method -- 6.4.3 Provisions -- 6.4.4 Purchase Price Determination -- 6.4.5 Purchase Price Allocation -- 6.4.6 Intangible Assets -- 6.4.7 Treatment of Acquisition Costs -- 6.4.8 Retroactive Effect -- 7 FUTURE DEVELOPMENTS -- 7.1 The Modernisation of Swiss Company Law -- 7.2 Amendments to the Anti-Money Laundering Act -- 7.3 The Responsible Business Initiative -- 7.4 The Introduction of Investment Control Measures |
| 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 |
| title_fullStr | Corporate Acquisitions and Mergers in Switzerland |
| title_full_unstemmed | Corporate Acquisitions and Mergers in Switzerland |
| title_short | Corporate Acquisitions and Mergers in Switzerland |
| title_sort | corporate acquisitions and mergers in switzerland |
| work_keys_str_mv | AT aliottaelisaetal corporateacquisitionsandmergersinswitzerland |