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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 | May 2018
Luxembourg has introduced new disclosure requirements for Luxembourg companies that enter into transactions with related parties resident in a territory listed on the EU list of non-cooperative jurisdictions for tax purposes. The measures, which have immediate effect, are set out in Circular L.G. - A n° 64 issued on 7 May 2018 and respond to the anti-base erosion agenda.
The new measures require companies to inform the tax authorities when filing their tax returns if they have entered into transactions with related parties resident in non-cooperative territories for example, Bahamas, Trinidad & Tobago and US Virgin Islands.
In addition to this basic reporting requirement, companies are required to prepare a file containing details of the transactions in question, such as income and expenses as well as a statement of receivables and liabilities outstanding with the related party. The file should be kept at the registered office of the company and must be made available on request to the tax authorities as part of a review of the tax return or an on-site inspection.
Finally, and in addition to the specific reporting requirements, the Circular also states that the tax affairs of companies engaged in such transactions will be subject to enhanced levels of scrutiny. Cross-border structures involving Luxembourg holding companies should therefore be reviewed to determine what action needs to be taken.
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Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
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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.
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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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