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Results: 1-10 of 24

2012 in review: key legal and regulatory developments

  • Allen & Gledhill LLP
  • -
  • Singapore
  • -
  • December 20 2012

This table provides an overview of the key developments in 2012 to date

Review of 2009 and preview of 2010

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2010

The transition from 2009 to 2010 sees some significant legislative chapters closing, notably the Companies Act 2006, Rome I and II, the Banking Act 2009 and the Lisbon Treaty

Secured creditors beware: Crown GSTHST garnishment may trump your security interest in an account receivable

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • February 14 2012

In the recent decision of the Supreme Court of Canada in Toronto-Dominion Bank and Her Majesty the Queen (2012 SCC 1), the Supreme Court succinctly agreed with the reasons of Justice Noël of the Federal Court of Appeal

Preview 2013 (UK law)

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2013

2013 will herald some significant changes to the UK legal arena, notably in the corporate area in relation to executive remuneration and narrative

Supreme Court decision in Toronto-Dominion Bank v. Her Majesty the Queen: garnishment notices regarding unpaid GST remain valid after bankruptcy

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • January 30 2012

In a succinct decision rendered on January 12, the same day as the hearing, the Supreme Court of Canada finally settled the question of whether requirements to pay, issued pursuant to section 317 of the Excise Tax Act prior to the bankruptcy of a tax debtor, but not paid before such time, remain valid against the garnishee

Recent GST cases address commissioner's priority to GST in insolvency and criteria for deregistration

  • Russell McVeagh
  • -
  • New Zealand
  • -
  • May 31 2012

Those statements from the Supreme Court and Court of Appeal should be refreshing reading for tax advisors

Obligation of receivers of mortgagees to return GST on proceeds of mortgagee sale

  • Buddle Findlay
  • -
  • New Zealand
  • -
  • June 6 2012

In Simpson v Commission of Inland Revenue (2012) 25 NZTC 20-119 (CA) the Court of Appeal held that receivers of a mortgagee which is not registered for GST must still account to Inland Revenue for GST on a mortgagee sale

Euroresourcedeals and debt

  • Jones Day
  • -
  • Belgium, Italy, Spain, United Kingdom
  • -
  • July 20 2012

Italian law decree No. 83 of 22 June 2012 (the "Decree") has introduced significant amendments to several provisions contained in the Italian Insolvency Act, governing, among others, the following major pre-insolvency restructuring proceedings: (a) the debt-restructuring agreement (accordo di ristrutturazione dei debiti) pursuant to Article 182-bis ("Art. 182-bis Agreement"); and (b) the arrangement with creditors (concordato preventivo) pursuant to Article 160 ("Arrangement with Creditors"

Delinquent property tax collection: foreclosure may be vulnerable

  • Pepper Hamilton LLP
  • -
  • USA
  • -
  • September 25 2012

Wisconsin has a strict tax foreclosure procedure in which the tax authority effectively obtains the property without any public or competitive bidding in satisfaction of the delinquent tax bill

Valuing collateral: do low-income housing tax credits count?

  • Pepper Hamilton LLP
  • -
  • USA
  • -
  • November 27 2012

In valuing a bank claim secured by a low-income housing project for purposes of a plan of reorganization, should the remaining federal lowincome housing tax credits allocated to the project be taken into consideration?