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June/July 2019

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  • Sponsored by Futej & Partners
    The transfer of agricultural land in Slovakia was long subject to special restrictions. The Act on Acquisition of Ownership of Agricultural Land of 2014 provided for a special procedure for the transfer of title to agricultural land.
  • Sponsored by Norton Rose Fulbright
    Beijing-based Norton Rose Fulbright partner Barbara Li explains what China’s new foreign direct investment rules mean for foreign companies entering one of the world’s biggest marketplaces
  • Sponsored by Bär & Karrer
    In a referendum held on May 19 2019, the Federal Act on Tax Reform and AHV Financing (TRAF) was adopted by the Swiss people and the cantons. The reform includes several measures directed at corporate income taxation, such as the abolition of tax privileges for certain types of companies (status companies) and the implementation of internationally accepted replacement measures such as a patent box or the ability to super-deduct R&D costs (up to 150% of actual costs). The reform also contains tax measures at the shareholder level. The majority of the measures will be in force as of January 1 2020.