The following article is a discussion of a draft of tax regulations recently approved by Parliament.
Read this blog entry by David Davieson regarding the Federal Court of Appeal decision in JP Morgan Canada Asset Management v. AG Canada.
A review of recent changes in Brazil related to thin capitalization, which apply to money borrowed by a Brazilian company from a foreign related party. Thin capitalization allows the borrowing party to pay interest to the related party lender instead of paying dividends.
A review of Brazilian corporate taxes at the federal, state, and municipal level.
A guide to doing business in Canada. Includes review of trade and investment regulation, foreign investment rules, environmental laws, and bankruptcy.
The Code of Best Practice for WSE Listed Companies aims at enhancing transparency of listed companies, improving quality of communication between companies and investors, and strengthening protection of shareholders’ rights, including those not regulated by legislation, while refraining from imposing a burden on listed companies that may outweigh the benefits resulting from market needs.
The Dubai International Financial Centre (DIFC) Courts Code of Best Legal Professional Practice applies to lawyers and firms who are licensed to practise in the DIFC and to lawyers and Law Firms who are engaged by licensed DIFC entities to provide legal services to those entities within the DIFC. Essentially, it will apply to all individuals effectively practising law in the DIFC.
The purpose of this InfoPAK is to assist corporate counsel in understanding and making decisions about the Foreign Corrupt Practices Act and global anti-corruption law. Included is a summary of the Act, the role of the various government agencies, enforcement trends, and a discussion of steps companies can take to mitigate risk and fulfill their obligations under the Act. <p><b>Also included is a summary of anti-corruption laws in: Australia, China, Hong Kong, India, Indonesia, Japan, Malaysia, Mexico, Russia, Singapore, and Thailand.</b></p>
A review of mechanisms in Brazilian law in effect for the debtor to offer guarantees that will enable it to dispute debts with the respective creditor within either the legal or the administrative spheres.
The recent cases testing the new provisions have led to a number of useful decisions to help guide foreign representatives in understanding the Canadian regime and what courts can — and are willing — to do to assist cross-border proceedings. Together with the proactive steps taken by the CLUC to create model recognition and supplemental orders in the context of foreign main proceedings, foreign representatives can find comfort that the underlying principals of the Model Law are respected and recognized in Canada.