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Switzerland: Improvements to expatriate ordinance

On January 16 2015, the Federal Department of Finance (FDF) published the revised wording of the Expatriate Ordinance (ExpaV, SR 642.118.3) which will enter into force on January 1 2016. The new ExpaV confirms Switzerland as an attractive place for employees from abroad, due to the higher enforceability of the deductions provided for in the ExpaV. According to the revised ExpaV, the following amendments may be considered the main changes compared to the existing law.

April 22 2015

Poll: TLAC’s biggest implementation challenge

The FSB’s consultation on total loss-absorbing capacity is the last significant piece of post-crisis reform. But there are concerns about how it will work in practice

Ashley Lee, April 22 2015

European Capital Markets Forum highlights

Market players must tread carefully to capitalise on policymakers’ efforts to revive the regional economy

Danielle Myles, April 22 2015

Deal of the Month: Habib Bank privatisation

The government privatisation bucked the regional trend by using both Reg S and Rule 144A offerings

Ashley Lee, April 22 2015

IFLR Southeast Asia forum: KEY TAKEAWAYS

Here are the key discussion points from this week's IFLR Southeast Asia forum, held in Singapore's Grand Copthorne Waterfront Hotel

IFLR Correspondent, April 22 2015

Pro-seller M&A structures on the rise

Sellers in European M&A deals took on less risk in 2014 as the region saw a major uplift in M&A deal value, according to a study by CMS Cameron McKenna.

Tom Young, April 22 2015

China introduces deposit insurance

China's new deposit insurance scheme is a first step towards liberalising interest rates and allowing bank resolution. Its introduction is seen by many as a step towards the government allowing financial institutions to fail.

Ashley Lee, April 22 2015

Asia Pacific: Recurring nightmares

Initially foreign investors were optimistic about India's budget proposals, which deferred the General Anti-Avoidance Rules (Gaar) and reduced the corporate tax rate. But a little-noticed exemption means foreign investors could be liable for an 18% minimum alternate tax (MAT) – and it will be applied retroactively.

April 22 2015

DEAL: India Exim green bond precedent

The India Export-Import Bank's green bond has become the first offshore offering of its type from the country. And its unusual use of proceeds could facilitate more deals.

Ashley Lee, April 22 2015

Revised Swiss insolvency law assessed

Daniel Hayek, Christina Meyer and Chantal Joris of Prager Dreifuss examine the revised Swiss insolvency law and its implications for debtors and creditors

April 22 2015

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