Switzerland: : Reporting beneficial ownership

• Autores: Christoph Neeracher, Luca Jagmetti
• Localización: International financial law review, ISSN-e 0262-6969, Vol. 35, Nº. 10 (3/14/2016), 2016
• Idioma: inglés
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• Resumen

  • The article reports on a Swiss law passed on July 1, 2015 that implements the recommendations of the international Groupe d'action financière (GAFI) aimed at preventing money laundering and tax evasion. Topics covered include the federal government's explanatory notes about the draft legislation submitted to parliament, the European Union's interpretation of the GAFI rules, and the acquiring entity's right to dividends and repayment of capital.