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.
États-Unis | Publication | September 2019
In her International Banking column in the New York Law Journal (subscription required), Kathleen A. Scott discusses the final Volcker Rule, focusing on some of the issues raised by non-US banks in their comments.
In her July 2018 column, she discussed proposed changes to the Volcker Rule regulations issued for comment by the federal banking, commodities and securities regulators (collectively, the Agencies). As most readers will know, the Volcker Rule (§13 of the Bank Holding Company (BHC) Act) and its implementing regulations (jointly with §13 of the BHC Act, the Volcker Rule) prohibit "banking entities" (generally, insured banks and their affiliates, and non-US banks with US banking operations) from engaging in proprietary trading or sponsoring or investing in private equity funds (covered funds).
In her January 2019 column, she discussed some comments on the proposal that had been submitted by non-US banks on issues of particular importance to them.
On Aug. 20, 2019, the Agencies' agreed-upon text of the final rule was released by the Federal Deposit Insurance Corporation (FDIC) when the FDIC board meeting voted to approve it. That same day, the Comptroller of the Currency (OCC) also signed off on the final rule text.
As of Sept. 5, 2019, the Federal Reserve Board, the Securities and Exchange Commission and the Commodity Futures Trading Commission (together with the FDIC and OCC, the Agencies) had not yet approved the final rule.
This month's column will discuss the final rule, focusing on some of the issues raised by non-US banks in their comments (Commenters).
The final rule focuses mostly on the proprietary trading part of the Volcker Rule. Only those provisions in the covered funds part of the proposal that suggested specific language were finalized in the final rule. The Agencies noted in the commentary to the final rule that they intend this fall to issue a more detailed proposal on changes to the covered funds part of the Volcker Rule.
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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