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 | March 18, 2016
Welcome to Essential Corporate News, our weekly news service covering the latest developments in the UK corporate world.
The Chancellor delivered his UK Budget on March 16, 2016. This briefing, from the Norton Rose Fulbright Tax team, concentrates on those changes which will directly affect corporate and business clients:
The detail will be in the Finance Bill, which is due to be published on March 24, 2016.
On March 11, 2016 the European Union published Commission Implementing Regulation (EU) 2016/347 of 10 March 2016 laying down implementing technical standards with regard to the precise format of insider lists and for updating insider lists in accordance with the Market Abuse Regulation (MAR) in the Official Journal.
The implementing technical standards are in largely the same form as those proposed by ESMA in its final report on draft technical standards on MAR delivered to the European Commission in September 2015.
The Implementing Regulation entered into force on March 12, 2016 and will apply from July 3, 2016.
On March 17, 2016 the European Union published Commission Implementing Regulation (EU) 2016/378 of 11 March 2016 laying down implementing technical standards with regard to the timing, format and template of the submission of notifications to competent authorities in accordance with the Market Abuse Regulation (MAR) in the Official Journal.
The implementing technical standards are based on those proposed by ESMA in its final report on draft technical standards on MAR delivered to the European Commission in September 2015. They apply to the notification requirement in Article 4(1) of MAR for market operators of regulated markets and investment firms, and market operators operating a multilateral trading facility or an organised trading facility, to make certain notifications to competent authorities including in relation to financial instruments admitted to trading. Competent authorities are required by Article 4(2) of MAR to transmit such notifications to ESMA, which will publish them on its website.
The Implementing Regulation entered into force on March 18, 2016 and will apply from July 3, 2016.
On March 17, 2016 the Financial Reporting Council (FRC) published a letter from its Chief Executive to investors highlighting some recent changes in reporting which investors should be aware of.
The letter discusses the following:
(FRC, Letter to investors on shareholder meeting season, 17.03.16)
On March 14, 2016 the London Stock Exchange (LSE) published Notice N02/16 (the Notice) containing feedback on its December 2015 consultation which set out proposed amendments to the Admission and Disclosure Standards and the High Growth Segment Rulebook. These proposed amendments have been adopted as set out in the consultation with the exception of those relating to issuers of depositary receipts, which the LSE has proposed further changes to.
The LSE requests responses to these further proposals by April 11, 2016.
The Notice contains an attachment with the confirmed rules which will come into effect on April 4, 2016.
On March 17, 2016 the European Public Limited-Liability Company (Register of People with Significant Control) Regulations 2016 were published, together with an explanatory memorandum and final impact assessment in parts 1, 2 and 3.
The Regulations modify the people with significant control regime (PSC regime) in Part 21A of and Schedule 1A and 1B to the Companies Act 2006 (CA 2006) and the Register of People with Significant Control Regulations 2016, so that it applies to Societates Europaeae. The Regulations also amend the European Public Limited-Liability Company Regulations 2004.
The Regulations come into force on April 6, 2016, apart from the sections covering amendments to the European Public Limited-Liability Company Regulations 2004 and the modification of the CA 2006 in its application to SEs, both of which come into force on June 30, 2016.
On March 11, 2016 the Small Business, Enterprise and Employment Act 2015 (Commencement No 4), Transitional and Savings Provisions Regulations 2016 (the Commencement Regulations) were published. The Commencement Regulations bring into force certain provisions of the Small Business, Enterprise and Employment Act 2015 (the 2015 Act), including the following:
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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