Publication
La Cour suprême du Canada tranche : les cadres ne pourront se syndiquer au Québec
Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
Mondial | Publication | April 28, 2017
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The Financial Reporting Council (FRC) published a Discussion Paper on April 27, 2017 to stimulate discussion on the use and value of preliminary announcements and the role of the auditor in respect of such announcements. The Discussion Paper includes a number of possible options and views on those options will drive revisions to auditor guidance in Bulletin 2008/2, The Auditor’s association with Preliminary Announcements made in accordance with the requirements of the UK and Irish Listing Rules. This Bulletin, last updated in 2008, needs to be updated to reflect subsequent changes in law, regulation and applicable accounting standards.
The Discussion Paper summarises the key legislative and regulatory requirements relating to preliminary announcements, as set out in the Listing Rules and Companies Act 2006. It then analyses current practice among listed and AIM companies and evaluates the current guidance and options for change.
Current practice
Possible options for change
Next steps
Comments on the Discussion Paper are requested by June 23, 2017. Bulletin 2008/2 will then be revised and there will be a formal consultation on any changes the FRC proposes to make.
FRC, Discussion Paper – Invitation to Comment: Auditors and Preliminary Announcements (April 2017)
On April 21, 2017 the Best Practice Principles Group for Shareholder Voting Research and Analysis (BPP Group) announced a review of its Best Practice Principles by the end of 2017.
In 2014 the BPP Group developed the Principles which signatories are expected to adopt on a comply-or-explain basis, see Proxy advisors: Best Practice Principles for Shareholder Voting Research 2014. In publishing its new review, the BPP Group aims to achieve its original objectives and seeks to improve practice and transparency in the market. The aim is to ensure that the Principles should be able to be applied in all markets for which voting research and analysis is provided, and by all providers of such services. The update will also address the transparency requirements for proxy advisers outlined in the amendments to the revised EU Shareholder Rights Directive adopted on April 3, 2017.
A public consultation on the Principles will be held in the summer of 2017 and the Principles will be reviewed by the end of the year. An advisory stakeholder panel, comprised of members from companies, asset owners, asset managers, and other constituencies, will be established to provide input to the preparation of the consultation and any subsequent revisions to the Principles.
Publication
Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
Publication
Le budget 2024 propose d’élargir la portée de certains pouvoirs permettant à l’ARC de demander des renseignements aux contribuables tout en prévoyant de nouvelles conséquences pour les contribuables contrevenants.
Publication
L'impôt minimum de remplacement (IMR) est un impôt sur le revenu additionnel prévu dans la Loi de l’impôt sur le revenu (Canada) (la « Loi ») auquel sont assujettis les particuliers et certaines fiducies qui pourraient autrement avoir recours à certaines déductions et exemptions et à certains crédits pour réduire leur impôt sur le revenu fédéral canadien régulier.
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