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La Cour suprême du Canada tranche : les cadres ne pourront se syndiquer au Québec
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Australie | Publication | mai 2014
Just three years ago, the British Virgin Islands had an outdated Arbitration Act that had not been amended since its passage in 1976 and which incorporated neither the Model Law nor the New York Convention. It could not on any grounds compete with other, already well-established arbitration jurisdictions as a possible venue for arbitration proceedings. A lot has changed since then.
In 2010, a Commercial Court was established, providing a specialised forum for litigation – but arbitration continued to lag behind. Now, the British Virgin Islands has a new Arbitration Act. Based substantially on the Model Law, the Arbitration Act was passed by Parliament on December 17, 2013 and is awaiting royal assent.
The Arbtration Act provides for the establishment of a British Virgin Islands International Arbitration Centre.
There will be no stamp duty on arbitral awards.
The multiple mechanisms for enforcing awards are to be replaced with a single test for enforcement.
The Arbitration Act does not deal with the accession of the British Virgin Islands to the New York Convention because the UK Foreign & Commonwealth Office manages international relations for the British Virgin Islands. However, the Act complies with the requirements of the New York Convention, and the UK has since extended the application of the Convention to the British Virgin Islands from 25 May 2014. This means that a British Virgin Islands arbitration award will now be, prima facie, enforceable in the many countries which have acceded to the New York Convention.
Given the number of companies, holding companies, joint ventures, hedge funds and trust funds established in the British Virgin Islands or conducting business there, this part of the world clearly has significant potential as an arbitration venue.
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Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
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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.
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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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