{"id":31243,"date":"2015-12-14T23:55:03","date_gmt":"2015-12-14T15:55:03","guid":{"rendered":"https:\/\/beta2.law.asia\/zh-hans\/?p=31243"},"modified":"2017-12-21T11:02:43","modified_gmt":"2017-12-21T03:02:43","slug":"%e7%91%9e%e5%a3%ab%e6%96%b0%e6%b3%95%e8%a7%84%e7%9b%91%e7%ae%a1%e8%b7%a8%e9%a2%86%e5%9f%9f%e9%87%91%e8%9e%8d%e4%ba%a7%e5%93%81","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/%e7%91%9e%e5%a3%ab%e6%96%b0%e6%b3%95%e8%a7%84%e7%9b%91%e7%ae%a1%e8%b7%a8%e9%a2%86%e5%9f%9f%e9%87%91%e8%9e%8d%e4%ba%a7%e5%93%81\/","title":{"rendered":"\u745e\u58eb\u65b0\u6cd5\u89c4\u76d1\u7ba1\u8de8\u9886\u57df\u91d1\u878d\u4ea7\u54c1"},"content":{"rendered":"<p class=\"Body-DropCaps-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"_idGenDropcap-3 custom-dropcap-red vantage-red\">\u745e<\/span>\u58eb\u8054\u90a6\u59d4\u5458\u4f1a\u4e8e2015\u5e7411\u67084\u65e5\u901a\u8fc7\u4e86\u300a\u91d1\u878d\u670d\u52a1\u6cd5\u300b\u548c\u300a\u91d1\u878d\u673a\u6784\u6cd5\u300b\u3002\u8fd9\u4e24\u90e8\u6cd5\u89c4\u662f\u8de8\u9886\u57df\u76d1\u7ba1\u91d1\u878d\u4ea7\u54c1\u548c\u670d\u52a1\u53ca\u5176\u9500\u552e\u7acb\u6cd5\u9879\u76ee\u7684\u6210\u679c\u3002\u65b0\u6cd5\u89c4\u901a\u8fc7\u8de8\u9886\u57df\u65b9\u5f0f\u5bf9\u73b0\u884c\u7684\u76d1\u7ba1\u89c4\u5b9a\u8fdb\u884c\u4e86\u5408\u5e76\u6574\u5408\u53ca\u8865\u5145\u3002<\/p>\n<figure id=\"attachment_31248\" aria-describedby=\"caption-attachment-31248\" style=\"width: 136px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2015\/12\/Adrian_Doerig_2.jpg\" rel=\"attachment wp-att-31248\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-31248\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2015\/12\/Adrian_Doerig_2.jpg\" alt=\"Adrian D\u00f6rig \u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240 \u5408\u4f19\u4eba Partner VISCHER\" width=\"136\" height=\"156\" \/><\/a><figcaption id=\"caption-attachment-31248\" class=\"wp-caption-text\">Adrian D\u00f6rig<br \/>\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u5408\u4f19\u4eba<br \/>Partner<br \/>VISCHER<\/figcaption><\/figure>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u9664\u4e86\u52a0\u5f3a\u5bf9\u5ba2\u6237\u7684\u4fdd\u62a4\u4e4b\u5916\uff0c\u8be5\u7acb\u6cd5\u9879\u76ee\u65e8\u5728\u4fc3\u8fdb\u745e\u58eb\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\u8fdb\u5165\u56fd\u9645\u5e02\u573a\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u7acb\u6cd5\u8349\u6848\u7531\u745e\u58eb\u8054\u90a6\u8d22\u653f\u90e8\u4e3b\u5bfc\uff0c\u745e\u58eb\u8054\u90a6\u53f8\u6cd5\u4e0e\u8b66\u653f\u90e8\u548c\u745e\u58eb\u91d1\u878d\u5e02\u573a\u76d1\u7763\u7ba1\u7406\u5c40\uff08FINMA\uff09\u5171\u540c\u5408\u4f5c\u8d77\u8349\u3002\u745e\u58eb\u8054\u90a6\u8bae\u4f1a\u6709\u671b\u4e8e\u660e\u5e74\u5ba1\u8bae\u8fd9\u4e24\u90e8\u6cd5\u89c4\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u8fd9\u4e9b\u6cd5\u89c4\u4e00\u65e6\u751f\u6548\u5c06\u4f1a\u5bf9\u745e\u58eb\u6240\u6709\u7684\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\u6216\u745e\u58eb\u5883\u5185\u5ba2\u6237\u4ea7\u751f\u91cd\u5927\u7684\u5f71\u54cd\u3002\u540c\u65f6\u8fd9\u4e9b\u6cd5\u89c4\u4e0e\u4e2d\u56fd\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\u4e5f\u606f\u606f\u76f8\u5173\u3002\u4ee5\u4e0b\u662f\u8fd9\u4e9b\u65b0\u6cd5\u89c4\u91cd\u8981\u65b9\u9762\u7684\u6982\u8ff0\uff1a<\/p>\n<p class=\"Body-Subhead-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u91d1\u878d\u670d\u52a1\u6cd5<\/strong><\/span><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u300a\u91d1\u878d\u670d\u52a1\u6cd5\u300b\u5bf9\u63d0\u4f9b\u91d1\u878d\u670d\u52a1\u548c\u91d1\u878d\u5de5\u5177\u7684\u8981\u6c42\u8fdb\u884c\u4e86\u89c4\u5b9a\u3002\u300a\u91d1\u878d\u670d\u52a1\u6cd5\u300b\u4ee5\u73b0\u6709\u7684\u76d1\u7ba1\u6cd5\u89c4\u4e3a\u57fa\u7840\uff0c\u62df\u5728\u4ee5\u4e0b\u65b9\u9762\u8fdb\u884c\u53d8\u9769\uff1a<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5411\u745e\u58eb\u5ba2\u6237\u63d0\u4f9b\u4e13\u4e1a\u91d1\u878d\u670d\u52a1\u7684\u5916\u56fd\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\u5fc5\u987b\u4e0e\u745e\u58eb\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\u9075\u5b88\u76f8\u540c\u7684\u884c\u4e3a\u51c6\u5219\uff08\u89c1\u4e0b\u8ff0\uff09\u3002\u672a\u5728\u745e\u58eb\u53d6\u5f97\u724c\u7167\u7684\u5916\u56fd\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\u7684\u76f8\u5173\u54a8\u8be2\u987e\u95ee\u5fc5\u987b\u767b\u8bb0\u4e3a\u987e\u95ee\u3002\u56e0\u6b64\uff0c\u8be5\u90e8\u76d1\u7ba1\u5728\u745e\u58eb\u8fdb\u884c\u8de8\u5883\u6d3b\u52a8\u7684\u65b0\u6cd5\u89c4\u9884\u671f\u5c06\u6bd4\u73b0\u884c\u7684\u6cd5\u89c4\u90fd\u66f4\u52a0\u4e25\u683c\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u300a\u91d1\u878d\u670d\u52a1\u6cd5\u300b\u5f15\u5165\u4e86\u5ba2\u6237\u5206\u7c7b\u5236\u5ea6\u3002\u300a\u91d1\u878d\u670d\u52a1\u6cd5\u300b\u6709\u610f\u5c06\u5ba2\u6237\u5212\u5206\u4e3a\u96f6\u552e\u5ba2\u6237\u3001\u4e13\u4e1a\u5ba2\u6237\u548c\u673a\u6784\u5ba2\u6237\uff0c\u8be5\u7b49\u5206\u7c7b\u4e0e\u4fdd\u62a4\u6c34\u5e73\u76f8\u5bf9\u5e94\uff0c\u5e76\u89c4\u5b9a\u4e86\u5728\u5404\u5206\u7c7b\u4e4b\u95f4\u8fdb\u884c\u8f6c\u6362\u7684\u52a8\u6001\u8981\u7d20\uff08\u9009\u62e9\u5236\u5ea6\uff09\u3002\u6839\u636e\u5ba2\u6237\u7684\u4e2a\u6848\u60c5\u51b5\uff0c\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\u8d1f\u6709\u4e0d\u540c\u7684\u901a\u77e5\u548c\u62ab\u9732\u4e49\u52a1\u3002\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\u8d1f\u6709\u7684\u6f84\u6e05\u4e49\u52a1\u7a0b\u5ea6\uff08\u4e86\u89e3\u4f60\u7684\u5ba2\u6237\uff09\u4ece\u65e0\u9700\u8bc4\u4f30\uff08\u4ec5\u9700\u6267\u884c\uff0c\u4ee5\u53ca\u53cd\u62db\u63fd\u4ea4\u6613\uff09\u5230\u5408\u9002\u6027\u8bc4\u4f30\uff0c\u6700\u540e\u5230\u8fdb\u884c\u9002\u5f53\u6027\u8bc4\u4f30\uff08\u6807\u51c6\u5316\u7ed3\u6784\uff09\u3002<\/p>\n<figure id=\"attachment_31240\" aria-describedby=\"caption-attachment-31240\" style=\"width: 136px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/07\/Dominic_Wyss.jpg\" rel=\"attachment wp-att-31240\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-31241\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/07\/Dominic_Wyss.jpg\" alt=\"Dominic Wyss \u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240 \u5f8b\u5e08 Associate VISCHER\" width=\"136\" height=\"156\" \/><\/a><figcaption id=\"caption-attachment-31240\" class=\"wp-caption-text\">Dominic Wyss<br \/>\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u5f8b\u5e08<br \/>Associate<br \/>VISCHER<\/figcaption><\/figure>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u53ea\u6709\u62e5\u6709\u5145\u5206\u57fa\u7840\u57f9\u8bad\u548c\u6301\u7eed\u4e13\u4e1a\u57f9\u517b\u7684\u4e2a\u4eba\u624d\u80fd\u6210\u4e3a\u91d1\u878d\u670d\u52a1\u9886\u57df\u7684\u987e\u95ee\u548c\u4e2d\u4ecb\u3002\u6b64\u5916\uff0c\u76f8\u5173\u6cd5\u89c4\u5bf9\u4ece\u7b2c\u4e09\u65b9\u6536\u53d6\u7684\u62a5\u916c\uff08\u7279\u522b\u662f\u9000\u8fd8\u62a5\u916c\uff09\u4e5f\u8fdb\u884c\u4e86\u89c4\u5b9a\u3002\u6709\u5173\u62db\u80a1\u4e66\u7684\u8981\u6c42\u5ef6\u4f38\u81f3\u6240\u6709\u7684\u80a1\u7968\u548c\u503a\u52a1\u5de5\u5177\uff0c\u5e76\u4e0e\u56fd\u9645\u6807\u51c6\u5bf9\u63a5\uff1b\u6709\u610f\u7b80\u5316\u5bf9\u4e2d\u5c0f\u578b\u4f01\u4e1a\u7684\u6709\u5173\u8981\u6c42\u3002\u5728\u5411\u96f6\u552e\u5ba2\u6237\u63d0\u4f9b\u91d1\u878d\u5de5\u5177\u65f6\uff0c\u4fe1\u606f\u6e20\u9053\u5e94\u5f53\u53e6\u9644\u4e00\u4efd\u5173\u952e\u7684\u4fe1\u606f\u6587\u4ef6\u3002\u65b0\u6cd5\u89c4\u89c4\u5b9a\u7684\u62db\u80a1\u4e66\u8981\u6c42\u4f8b\u5916\u6709\u52a9\u4e8e\u745e\u58eb\u5f3a\u5316\u5176\u91d1\u878d\u79d1\u6280\u4e2d\u5fc3\u7684\u5730\u4f4d\uff0c\u8be5\u7b49\u4f8b\u5916\u4e5f\u9002\u7528\u4e8e\u516c\u4f17\u96c6\u8d44\u8d37\u6b3e\u878d\u8d44\u65b9\u5f0f\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u4ece\u7a0b\u5e8f\u89d2\u5ea6\u6765\u8bf4\uff0c\u65b0\u6cd5\u89c4\u62df\u514d\u9664\u8bc9\u8bbc\u7684\u9884\u4ed8\u8d39\u7528\u548c\u62c5\u4fdd\uff0c\u4ece\u800c\u8fbe\u5230\u52a0\u5f3a\u6743\u5229\u4e3b\u5f20\u7684\u6267\u884c\u529b\u7684\u76ee\u7684\u3002\u5f81\u6c42\u610f\u89c1\u8349\u6848\u4e2d\u53d7\u5230\u9887\u591a\u4e89\u8bae\u7684\u91d1\u878d\u5de5\u5177\u88ab\u4e00\u5e76\u5220\u9664\u3002\u96c6\u4f53\u6cd5\u5f8b\u6267\u884c\u7684\u6709\u5173\u89c4\u5b9a\u4e0d\u5f97\u9650\u5b9a\u4e8e\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\uff0c\u8fd9\u662f\u6b64\u6cd5\u5f8b\u7684\u6267\u884c\u5fc5\u987b\u4ee5\u5355\u72ec\u53ca\u6982\u62ec\u7684\u65b9\u5f0f\u8fdb\u884c\u8bc4\u4f30\u7684\u539f\u56e0\u3002<\/p>\n<p class=\"Body-Subhead-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u91d1\u878d\u673a\u6784\u6cd5<\/strong><\/span><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u300a\u91d1\u878d\u673a\u6784\u6cd5\u300b\u89c4\u5b9a\u4e86\u91d1\u878d\u673a\u6784\u8fd0\u8425\u7684\u6709\u5173\u8981\u6c42\uff0c\u662f\u5bf9\u4ece\u4e8b\u8d44\u4ea7\u7ba1\u7406\u4e1a\u52a1\u7684\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u8005\u8fdb\u884c\u76d1\u7ba1\u7684\u7edf\u4e00\u6cd5\u89c4\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u300a\u91d1\u878d\u673a\u6784\u6cd5\u300b\u89c4\u5b9a\u4e86\u4e0d\u540c\u7c7b\u578b\u7684\u53d7\u76d1\u7ba1\u91d1\u878d\u673a\u6784\u5e94\u9002\u7528\u4e0d\u540c\u7684\u76d1\u7ba1\uff08\u6388\u6743\u94fe\uff09\u3002\u6cd5\u89c4\u6839\u636e\u91d1\u878d\u673a\u6784\u7684\u60c5\u51b5\u89c4\u5b9a\u4e86\u4e0d\u540c\u7684\u76d1\u7ba1\u5f3a\u5ea6\u7c7b\u578b\u548c\u7a0b\u5ea6\u4ee5\u53ca\u76d1\u7ba1\u8981\u6c42\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u65b0\u6cd5\u89c4\u52a0\u5165\u4e86\u6709\u5173\u4e2a\u4eba\u8d22\u5bcc\u7ecf\u7406\uff08\u72ec\u7acb\u8d22\u5bcc\u7ecf\u7406\uff09\u3001\u96c6\u4f53\u8d44\u4ea7\u7ecf\u7406\uff08\u96c6\u4f53\u6295\u8d44\u8ba1\u5212\u7ecf\u7406\uff09\u4ee5\u53ca\u8bc1\u5238\u516c\u53f8\uff08\u6b64\u524d\u4e3a\u8bc1\u5238\u4ea4\u6613\u5546\uff09\u7684\u89c4\u5b9a\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u300a\u91d1\u878d\u673a\u6784\u6cd5\u300b\u5c06\u72ec\u7acb\u8d22\u5bcc\u7ecf\u7406\u7eb3\u5165\u9002\u5f53\u7684\u76d1\u7ba1\u4e2d\uff0c\u56e0\u6b64\u4f1a\u5bfc\u81f4\u53d7\u5230\u76d1\u7ba1\u7684\u5b9e\u4f53\u548c\u4e2a\u4eba\u5927\u91cf\u589e\u591a\u3002\u8be5\u7b49\u5b9e\u4f53\u548c\u4e2a\u4eba\u5fc5\u987b\u7531\u4e00\u4e2a\u6216\u591a\u4e2a\u6709\u6388\u6743\u548c\u8fdb\u884c\u60e9\u7f5a\u6743\u529b\u7684\u534a\u5b98\u65b9\u76d1\u7ba1\u673a\u6784\u8fdb\u884c\u76d1\u7ba1\u3002\u5728\u7acb\u6cd5\u5f81\u6c42\u610f\u89c1\u4e2d\uff0c\u6709\u4eba\u63d0\u51fa\u53ef\u4ee5\u7531\u745e\u58eb\u91d1\u878d\u5e02\u573a\u76d1\u7763\u7ba1\u7406\u5c40\uff08FINMA\uff09\u76f4\u63a5\u8fdb\u884c\u76d1\u7763\u3002\u5982\u679c\u8d22\u5bcc\u7ecf\u7406\u6267\u4e1a\u8d85\u8fc715\u5e74\u5e76\u4e14\u4e0d\u518d\u63a5\u53d7\u65b0\u7684\u5ba2\u6237\uff0c\u90a3\u4e48\u76ee\u524d\u672a\u53d7\u5230\u76d1\u7ba1\u7684\u8d22\u5bcc\u7ecf\u7406\u5c06\u4e0d\u53d7\u5230\u76d1\u7ba1\uff08\u7956\u7236\u6761\u6b3e\uff09\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u4e0e\u7acb\u6cd5\u5f81\u6c42\u610f\u89c1\u7a3f\u8349\u6848\u76f8\u53cd\uff0c\u94f6\u884c\u5e94\u7ee7\u7eed\u53d7\u5230\u300a\u745e\u58eb\u94f6\u884c\u6cd5\u300b\u7684\u76d1\u7ba1\u3002\u300a\u745e\u58eb\u94f6\u884c\u6cd5\u300b\u5fc5\u987b\u6839\u636e\u300a\u91d1\u878d\u673a\u6784\u6cd5\u300b\u7684\u5148\u51b3\u6761\u4ef6\u8fdb\u884c\u8c03\u6574\u3002<\/p>\n<p class=\"Body-Subhead-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u6c11\u4f17\u7b2c\u4e00\u53cd\u5e94<\/strong><\/span><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u745e\u58eb\u6c11\u4f17\u5bf9\u8be5\u7b49\u6cd5\u89c4\u7684\u7b2c\u4e00\u53cd\u5e94\u5404\u4e0d\u76f8\u540c\u3002\u5927\u591a\u6570\u610f\u89c1\u5bf9\u5e9f\u9664\u6709\u4e89\u8bae\u7684\u91d1\u878d\u5de5\u5177\u8868\u793a\u652f\u6301\u3002\u4e5f\u6709\u90e8\u5206\u4fdd\u7559\u610f\u89c1\u8ba4\u4e3a\u8fd9\u5c06\u4e0d\u5229\u4e8e\u4e2d\u5c0f\u670d\u52a1\u63d0\u4f9b\u8005\u4ee5\u53ca\u5ba2\u6237\u9700\u627f\u62c5\u66f4\u591a\u7684\u8d39\u7528\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u53ea\u6709\u8bae\u4f1a\u5bf9\u4e0a\u8ff0\u6cd5\u89c4\u8fdb\u884c\u4e86\u5546\u8ba8\u4e4b\u540e\u624d\u4f1a\u6709\u6700\u7ec8\u5b9a\u8bba\u3002\u8be5\u7b49\u6cd5\u89c4\u5fc5\u987b\u9075\u5b88\u56fd\u9645\u6807\u51c6\u7684\u5f15\u5bfc\uff0c\u800c\u4e0d\u8981\u518d\u9644\u52a0\u53e6\u5916\u7684\u201c\u745e\u58eb\u7ea6\u675f\u201d\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u53e6\u5916\u7684\u4e00\u4e2a\u653f\u6cbb\u6027\u95ee\u9898\u662f\u901a\u8fc7\u8fd9\u4e24\u90e8\u65b0\u6cd5\u89c4\u745e\u58eb\u662f\u5426\u80fd\u83b7\u5f97\u56fd\u9645\u5e02\u573a\u51c6\u5165\u3002<\/p>\n<p lang=\"zh-CN\"><span class=\"vantage-grey\"><em>Adrian D\u00f6rig\u662f\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240\u94f6\u884c\u53ca\u91d1\u878d\u56e2\u961f\u5408\u4f19\u4eba\uff0cDominic Wyss\u662f\u94f6\u884c\u53ca\u91d1\u878d\u56e2\u961f\u5f8b\u5e08\u3002\u9ad8\u60a6\u662f\u83f2\u8c22\u5c14\u5f8b\u5e08\u4e8b\u52a1\u6240\u4e2d\u56fd\u4e1a\u52a1\u56e2\u961f\u5f8b\u5e08<\/em><\/span><\/p>\n<section class=\"format-info\">\n<p class=\"ParaOverride-10\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VISCHER_Logo_Swiss_Law_and_Tax.jpg\" rel=\"attachment wp-att-25733\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-25734 aligncenter\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VISCHER_Logo_Swiss_Law_and_Tax-300x78.jpg\" alt=\"VISCHER_Logo_Swiss_Law_and_Tax\" width=\"204\" height=\"53\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VISCHER_Logo_Swiss_Law_and_Tax-300x78.jpg 300w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VISCHER_Logo_Swiss_Law_and_Tax-768x200.jpg 768w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VISCHER_Logo_Swiss_Law_and_Tax-1024x266.jpg 1024w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VISCHER_Logo_Swiss_Law_and_Tax-696x181.jpg 696w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VISCHER_Logo_Swiss_Law_and_Tax-1068x278.jpg 1068w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/06\/VISCHER_Logo_Swiss_Law_and_Tax.jpg 1181w\" sizes=\"(max-width: 204px) 100vw, 204px\" \/><\/a><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-36\">Sch\u00fctzengasse 1<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-36\">P.O. Box 1230<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-36\">8021 Zurich<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-36\">\u7535\u8bdd Tel: +41 58 211 34 00<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-36\">\u4f20\u771f Fax: +41 58 211 34 10<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-36\">\u7535\u5b50\u90ae\u4ef6 E-mail:<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-36\">adoerig@vischer.com<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-36\">dwyss@vischer.com<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-36\">fgao@vischer.com<\/span><\/p>\n<p class=\"ParaOverride-10\"><span class=\"CharOverride-36\">www.vischer.com<\/span><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u745e\u58eb\u8054\u90a6\u59d4\u5458\u4f1a\u4e8e2015\u5e7411\u67084\u65e5\u901a\u8fc7\u4e86\u300a\u91d1\u878d\u670d\u52a1\u6cd5\u300b\u548c\u300a\u91d1\u878d\u673a\u6784\u6cd5\u300b\u3002\u8fd9\u4e24\u90e8\u6cd5\u89c4\u662f\u8de8\u9886\u57df\u76d1\u7ba1\u91d1\u878d\u4ea7\u54c1\u548c\u670d\u52a1<\/p>\n","protected":false},"author":16,"featured_media":31239,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":""},"categories":[263,75,249,396,314,371],"tags":[634,1059],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ 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