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.
Hong Kong ZAS | Publication | juillet 2023
The below guides examine the key issues that foreign lenders might encounter when lending to a borrower in Hong Kong. The practice notes discuss three major aspects:
1. Legal and Documentation Issues
A Practice Note providing an overview of the key legal and documentation considerations for a loan agreement which is subject to English law or the law of a US state where a borrower, guarantor or security provider is incorporated in Hong Kong.
A Practice Note looking at regulatory issues for a proposed loan finance transaction where the borrower is a company incorporated in Hong Kong and the lender is incorporated in another jurisdiction. It considers economic and trade sanctions laws, anti-money laundering laws, anti-corruption and anti-bribery laws, and currency exchange controls in Hong Kong of interest to foreign lenders, and highlights any licensing or other restrictions on foreign lenders making loans to, or taking security or guarantees from, a company incorporated in Hong Kong.
3. Structuring the Transaction
A Practice Note looking at the key considerations involved in structuring a loan to a company incorporated or located in Hong Kong (which may also involve a guarantor or security provider incorporated or located in, or assets located in, Hong Kong), where the lender is incorporated in another jurisdiction. It looks at considerations such as tax, costs and regulatory issues, and issues that can affect taking security and guarantees.
Reproduced with the permission from Thomson Reuters. This article was first published in Practical Law, click below links for the original article.
1. Lending to a Company in Hong Kong: Legal and Documentation Issues
2. Lending to a Company in Hong Kong: Regulatory Issues
3. Lending to a Company in Hong Kong: Structuring the Transaction
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