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 | novembre 2013
Myanmar’s accession to the New York Convention in July 2013 is another step in the government’s strategy of opening Myanmar to foreign investment.
On July 15, 2013, the New York Convention entered into force in Myanmar after Myanmar had deposited its instrument of accession on April 16. However, domestic legislation is required in order to implement Myanmar’s obligations.
Myanmar has become the 149th member state of the New York Convention, under which signatory states are obliged to give effect to agreements to arbitrate and to recognize and enforce foreign arbitral awards. Recognition and enforcement may only be refused on the basis of specific and limited grounds, and thus only in exceptional cases. The New York Convention is the most important treaty relating to international arbitration and one of the world’s most successful and significant tools for fostering cross-border transactions and creating a favourable investment climate. Myanmar’s accession is therefore a clear signal of its will to render its investment climate more attractive for foreign investment.
Recognition and enforcement is a key element of a functioning judicial system and at the very basis of a functioning economy and an investment-friendly climate.
The accession to the New York Convention is part of a broader governmental programme of political, economic and legal reform launched in 2011 with the aim of opening Myanmar to foreign investment. The state’s foreign investment legal framework includes the Foreign Investment Rules, a notification of the Myanmar Investment Commission on the restricted economic activities (2012) and a new Foreign Investment Law of 2012. Moreover, Myanmar is party to a range of multilateral and bilateral investment treaties, including the ASEAN Comprehensive Investment Agreement, ASEAN-Australia and New Zealand Free Trade Agreement. In addition, Myanmar is negotiating its membership of the Multilateral Investment Guarantee Agency (MIGA), which will grant foreign investors an option to obtain a risk guarantee from MIGA.
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