April/May 2019
Main
International Correspondents
Features
Tax Relief
Special Features
News Analysis
Editorial
Sponsored
Sponsored
-
Sponsored by Bär & KarrerCapital gains realised through a disposal of shares held for private investment purposes by Swiss resident individuals are generally exempt from Swiss income taxes. In certain circumstances, such capital gains are assimilated to dividends, salary or compensation payments for the renouncing of a right, in which case they become subject to income tax. -
Sponsored by Morgan Lewis & BockiusMorgan Lewis lawyers take a look at some of the latest developments in the US, UK and China as policymakers hone their focus on the importance of individual liability
-
Sponsored by Brigard UrrutiaLaw 1870 of 2017, the Colombian Financial Conglomerates Law entered into force on February 6 2019. The Colombian Superintendence of Finance (SFC) has begun the process of supervising 13 financial conglomerates in the country, five of which are local and eight foreign. The SFC will supervise: Sura – Bancolombia Group, Aval Group, Bolívar financial conglomerate, BBVA Colombia, Fundación Social, Coomeva, Scotiabank Colombia, Itaú Colombia, BNP Paribas Colombia, BTG Pactual Colombia, Credicorp Capital Colombia, GNB Sudameris Colombia and Old Mutual Colombia.
