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.
Luxembourg | Publication | septembre 2019
Law n°562 of August 1, 2019 implementing the Directive (EU) 2017/828 with regards to the encouragement of long-term shareholder engagement (the SRD II) and amending the Luxembourg law of May 24, 2011 on the exercise of certain rights of shareholders in listed companies (the Law) was published on August 20, 2019.
In addition to the Law, a new Regulation (EU) 2018/1212 will become applicable from September 3, 2020, aimed at improving the communication between listed companies and their shareholders.
The Law applies to:
Directors of the relevant entities will be personally and jointly liable for any damage resulting from the breach of their respective obligations imposed by the Law.
Asset managers are subject to transparency obligations (i) relating to their engagement policy describing the integration of shareholder engagement into their investment strategy and (ii) towards institutional investors.
Institutional investors are subject to (i) transparency obligations similar to those of asset managers and (ii) disclosure requirements in connection with equity investment strategy and agreements entered into with asset managers.
Intermediaries are subject to obligations relating to the transmission of information (i) to the Issuer to allow the identification of shareholders and (ii) to the shareholders to allow the exercise of their rights. In addition, they must (iii) facilitate the exercise of shareholder rights and (iv) disclose the applicable non-discriminatory and proportional charges for services provided to shareholders.
Proxy advisors are subject to disclosure obligations with respect of (i) their code of conduct or justification in case of non-compliance and (ii) annual disclosure of key information in relation to their research and voting recommendations.
Issuers are subject to obligations relating to (i) transmission of information to shareholders and facilitation of the exercise of their rights, (ii) voting/approval rights of shareholders on, and disclosure of, remuneration policy and remuneration report and (iii) the submission of material related party transactions to the approval of the competent management body.
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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