Ernst & Young Monthly News January 2008
Media
(PDF, French, 152 kB)
Source: PME Magazine, December 2007
Authors: Pierre Delaloye, Aurélien Muller, Ernst & Young
Legislation. The new law on limited liability companies came into force on January 1. The legislators have also harmonized a number of provisions relating
to public limited companies. What do these changes mean in practice for companies?
(PDF, French, 6.53 MB)
Source: Dossier HRM no. 8
Authors: Olivier Dunant, Ernst & Young; Carolynn Cameron, Serge Panczuk, Bernard Radon
The concept of corporate governance, which originated in the US and the UK, mainly stems from company law governing relationships between the various
participants, as well as wider-reaching laws, market practices and structures.
(PDF, German, French, 129 kB)
Source: Der Schweizer Treuhänder 2007|12
Author: Philip Robinson, Ernst & Young
The Federal Tax Administration (FTA) is revising the guidelines on value-added tax (VAT), together with all the sector-specific brochures and information
sheets. As a result many drafts of these publications have been made available to the public over recent months.
(PDF, German, French, 89 kB)
Source: Banco – Das Schweizer Magazin für Asset Management, Special Issue of no. 38, Fall 2007
Author: Marc Siegel, Ernst & Young
Financial market legislation is, like the markets themselves, in a state of continual development. Sometimes it is hard to find your way through it all...
(PDF, French, 1.88 MB)
Source: Echos Money 13 - 2007 – 2008
Authors: Jérôme Desponds, Michèle Luyet, Ernst & Young
Banks occupy a central position at the heart of the economic and financial system; they ensure the collection and redistribution of savings in the form of
credit, their interconnection allows financial flows to be exchanged, and their infrastructure authorizes the deposit of dematerialized assets – cash and
securities. Given their importance, banks are subject to special supervision at the state and suprastate levels. In Switzerland, the method of supervision
practised by the state authorities requires sustained involvement on the part of auditing firms. Here we present the main requirements and recent changes.
(PDF, German, 310 kB)
Source: Steuer Revue 12/2007
Authors: Markus F. Huber, Fabian Duss, Heiko Kubaile, Gregor Freimoser, Ernst & Young
The new Federal Act on Regional Policy comes into force on January 1, 2008. During the second half of 2007 the draft implementation decrees on the new Federal
Act on Regional Policy, issued by the Federal Council and Federal Department of Economic Affairs (EVD) were discussed in the Federal Parliament.