Switzerland: : Federal Supreme Court ruling on intragroup financing.

• Autores: Till Spillmann, Luca Jagmetti
• Localización: International financial law review, ISSN-e 0262-6969, Vol. 34, Nº. 1, 2015
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The article offers information on rules issues by the federal Supreme Court of Switzerland on intragroup financing. It is stated that the court held that an up-stream or cross-stream loan not entered into at market terms decreases lender's ability to pay future dividends and raised question on participation of Swiss companies are in zero balancing cash pools.