www.vischer.com/en/knowledge/blog/new-corporate-law-share-capital-in-foreign-currency-no-11-39716/#page=1
www.vischer.com/en/knowledge/blog/new-corporate-law-relevant-changes-from-a-tax-perspective-no-14-39742/#page=1
pestalozzilaw.com/en/insights/news/legal-insights/accounting-and-reporting-foreign-currency-what-are-swiss-tax-implications-foreign-functional-currency/
www.swlegal.com/en/insights/newsletter-detail/tax-implications-of-the-corporate-law-reform/