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 | Issue 11 / January 2017
Many thanks for reading Issue 11 of our Asia Pacific Insights into Business ethics and anti-corruption matters in the new year 2017.
As the year 2016 wound down to a close, we look back at what has been widely termed the year of disruption and examine some significant enforcement activities and developments which may signal upcoming changes to the compliance landscape in the new year.
China remains an important jurisdiction to consider when managing anticorruption risks. A large number of FCPA investigations are focused on activity in China. In the Nu Skin case, my US and China-based colleagues delve into an SEC settlement where a fine was imposed following an investigation which involved the use of “charitable donations” to a charity associated with a Chinese government official. In another China-related article, Barbara Li and Olivia Yang review the new Cyber Security Law that will have important implications for businesses operating in China.
In a multi-jurisdictional comparative analysis, Abigail McGregor, Paul Sumilas, Jeremy Lua and I consider the rising tide against senior management personal liability under various regimes for anti-corruption offences – including the use of “books and records” and anti-money laundering provisions – to ensure that those who turn a blind eye to corrupt activities do not escape the force of the law. The convergence of the US, Australian and Singapore regimes suggests that the rheotoric on senior personal liability is being backed up by action.
Finally, Jason Hungerford and Paul Sumilas review a compliance milestone in the highly anticipated standard for anti-bribery management systems – ISO 37001 – and scrutinize its effectiveness and value to an organization.
As we look forward to 2017, I hope our legal analysis and thought pieces continue to provide you with useful perspective and insight to support you in your work.
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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