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 2015
Welcome to our latest Financial Services Newsflash, our alert service that details the latest information and news on areas affecting:
and all other significant news relevant to the financial services sector. In particular, we cover recent European and national legislative proceedings as well as key regulatory developments.
As of 1 October 2015 European branches of EU credit institutions (EU-Branches) providing harmonised activities under the so-called European Passport shall no longer be subject to host-state supervision relating to liquidity coverage requirements.
This means that EU-Branches will no longer have to comply with the national liquidity regimes of their respective host-state, i.e. in Germany with Sec. 11 of the German Banking Act (Kreditwesengesetz – KWG) and the corresponding Liquidity Regulation (Liquiditätsverordnung – LiqV). Instead, they shall be covered by the liquidity coverage rules applicable to the credit institution as a whole, i.e. at the head office level in the respective home Member State.
This is due to the fact that the EU Commission Delegated Regulation (EU) 2015/61 of 10 October 2014 will apply as of 1 October 2015.
The corresponding changes in the KWG have not yet been implemented, but are already subject of on-going legislative proceedings (Draft of the Act on Resolution Mechanisms – Abwicklungsmechanismusgesetz). However, it is reported that the competent German supervisory authority (the BaFin) will not require compliance with the German host-state liquidity requirements as of 1 October 2015.
The Financial Services Team will keep you updated on further developments and is happy to assist you in the course of the implementation of the new requirements.
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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