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 8, 2016
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On April 5, 2016 European Commission Delegated Regulation (EU) 2016/522 supplementing the Market Abuse Regulation (MAR) and European Commission Implementing Regulation (EU) 2016/523 were published in the Official Journal of the European Union.
The Delegated Regulation is in substantially the same form as that published in ESMA’s final report published in February 2015 containing technical advice on possible delegated acts concerning MAR. The Delegated Regulation lays down detailed rules with regard to:
The Implementing Regulation is in substantially the same form as the draft published by ESMA in September 2015 and sets out the template for notification and public disclosure of managers' transactions.
Both the Delegated Regulation and the Implementing Regulation will enter into force on April 25, 2016 and will apply from July 3, 2016.
On April 6, 2016 the European Securities and Markets Authority (ESMA) published version 24 of its questions and answers on prospectuses. These were previously updated in December 2015.
The new questions relate to additional columns in capitalisation and indebtedness statements and offers going beyond the validity of a base prospectus and include:
On April 6, 2016 Companies House published guidance for companies, unregistered companies and Societates Europaeae (SEs) on restricting the disclosure of certain information from the public register maintained at Companies House. The guidance applies to directors, people with significant control (PSCs), and advisers of companies that are entitled to apply to restrict the disclosure of their residential addresses, all of their PSC information or other specified addresses from being published (or continuing to be published) on the public register.
The guidance covers:
(Companies House, Restricting the disclosure of your information - Companies, 06.04.16)
On April 6, 2016 Companies House published guidance for limited liability partnerships (LLPs) on restricting the disclosure of certain information from the public register maintained at Companies House. The guidance applies to members, people with significant control (PSCs), and advisers of LLPs that are entitled to apply to restrict the disclosure of their residential addresses, all of their PSC information or other specified addresses from being published (or continuing to be published) on the public register.
The guidance covers:
(Companies House, Restricting the disclosure of your information - LLPs, 06.04.16)
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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