Common Reporting Standard: The blockchain-based assets case
par Trang Fernandez-Leenknecht | 15/11/2019 | Droit bancaire & financier, Droit européen, Droit fiscal, Droit international
The OECD and G20 countries together with the EU, developed the new global model for the Automatic Exchange of Financial Account Information in Tax Matters (AEoI), based on a Common Reporting Standard (CRS), to facilitate cross-border tax transparency on financial accounts held abroad and to equip tax authorities with an effective tool to tackle offshore […]
Le droit suisse des ventes internationales de marchandises
par Arnaud Parreaux | 19/11/2021 | Droit civil, Droit des contrats
La contribution expose les conséquences juridiques non désirées par des par- ties à des contrats de vente internationale de marchandises lorsque celles-ci choisissent d’élire le droit suisse à titre de droit applicable à leurs rapports contractuels.
Position sheet of the CVA on the European proposal for a Crypto-Asset Regulation (MiCAR)
par Gabriel Jaccard | 1/07/2021 | Droit civil, Droit européen
Position sheet of the CVA on the European proposal for a Crypto-Asset Regulation (MiCAR)
Common Reporting Standard: The blockchain-based assets case
par Trang Fernandez-Leenknecht | 15/11/2019 | Droit bancaire & financier, Droit européen, Droit fiscal, Droit international
The OECD and G20 countries together with the EU, developed the new global model for the Automatic Exchange of Financial Account Information in Tax Matters (AEoI), based on a Common Reporting Standard (CRS), to facilitate cross-border tax transparency on financial accounts held abroad and to equip tax authorities with an effective tool to tackle offshore […]
Can Blockchain Accelerate Financial Inclusion?
par Antoine Schwab | 19/02/2021 | Uncategorized
Blockchain technologies have been under the spotlight in the financial inclusion industry. Many researchers believe that the low-cost, decentralized digital solutions could be the next silver bullet in order to reach out the 1.7 billion individuals leaving in poverty and being excluded from any formal financial services. Microfinance has been suffering from its structural flaws […]