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Resumen de Switzerland: : Federal Supreme Court ruling on intragroup financing.

Till Spillmann, Luca Jagmetti

  • The article offers information on rules issues by the federal Supreme Court of Switzerland on intragroup financing. It is stated that the court held that an up-stream or cross-stream loan not entered into at market terms decreases lender's ability to pay future dividends and raised question on participation of Swiss companies are in zero balancing cash pools.


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