This primer provides an overview of cooperation with other jurisdictions in the application of the EU competition rules together with an understanding of the jurisdictional limitations, affirmative defences and exemptions. It discusses in detail the framework principles for the Commission’s leniency policy set out in the Commission Notice on Immunity from Fines and Reduction of Fines in Cartel Cases (the Leniency Notice).
A review of tax offsetting under Brazilian law as well as recent developments in the relevant laws and regulations.
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.