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 | September 2016
On 20 September 2016 – 2017 Budget Day – the Dutch State Secretary for Finance submitted a letter to the lower house of parliament on the proposed amendment to the Dutch dividend tax regime. He proposes to amend the Dutch dividend tax act to eliminate the difference between Dutch cooperatives and Dutch private companies (BV) and public companies (NV). It introduces a liability to dividend tax for so-called holding cooperatives but at the same time relaxes the current regime applicable; to BVs and NVs by allowing BVs and NVs to make distributions free of dividend tax if their shareholders reside in a treaty country. If enacted, the changes are intended to become effective as from January 1, 2018, at the latest.
The cooperative is a specific legal entity that is used in international holding structures to prevent Dutch dividend tax being levied on distributions. As opposed to BVs and NVs, the cooperative is not subject to dividend tax as its capital is not divided into units or shares. Because there are no specific legal grounds for this difference, the Dutch State Secretary for Finance proposes to eliminate it.
His letter first sets out the different types of cooperatives and their uses. Here, the Dutch State Secretary for Finance distinguishes between so-called (active) “real cooperatives” and (passive) “holding cooperatives”. He subsequently proposes to amend the dividend tax regime for holding cooperatives so that their treatment will be put at par with that of BVs and NVs:
As this letter is only an announcement of a future change, these developments are subject to change. We will keep you updated on further developments. Nonetheless, a review should be made of any structures that uses cooperatives The amendment may allow you to simplify such structures. We are obviously more than happy to assist you in reviewing your structures to ensure their effectiveness.
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.
Abonnez-vous et restez à l’affût des nouvelles juridiques, informations et événements les plus récents...
© Norton Rose Fulbright LLP 2023