Clear all

Refine your search

Tags
Author
Territory

76 results found

Commentary
Ask Lexy

Cliffe Dekker Hofmeyr | South Africa | 19 Apr 2019

Company law versus income tax law: amalgamations now regularised

One of the amendments proposed by Budget 2019 aims to reconcile the incongruency that exists between South African company law and income tax law with regard to the deregistration or liquidation of companies that are involved in amalgamation transactions. The amendment is a welcome change, as it will ensure that the Companies Act and the Income Tax Act operate in conjunction with, and in......
Commentary
Ask Lexy

Ropes & Gray LLP | USA | 3 Apr 2019

Delaware's amendments apply market-out exception to appraisal rights for Section 251(h) mergers

Delaware Governor John Carney recently signed into law amendments to the Delaware Limited Liability Company Act and the Delaware General Corporation Law. Notably, the amendments expand the application of the market-out exception to appraisal rights, which has long been applicable to 'long-form mergers', to also include 'medium-form mergers'.
Commentary
Ask Lexy

Smart & Biggar | Canada | 3 Apr 2019

Proposed changes to OHIP+ programme

The OHIP+ programme was implemented by the Province of Ontario to provide free prescription drug coverage for all children and youths (ie, individuals aged 24 and under), regardless of family income or whether they have private insurance. However, under proposed amendments to Ontario Regulation 201/96 made under the Ontario Drug Benefit Act, only children and youths without private insurance......
Commentary
Ask Lexy

Elias Neocleous & Co LLC | Cyprus | 19 Mar 2019

Amendment of Judicial Practice Code

The Judicial Practice Code was recently amended to provide that no judge, whether sitting alone or as a member of a panel of judges of an adjudicating court, can hear a case in which a party is represented by a lawyer who is a family member of the judge or works in the same firm or office as a family member of the judge. The recent media focus in Cyprus on the alleged impartiality of certain......
Commentary
Ask Lexy

Elias Neocleous & Co LLC | Cyprus, San Marino | 11 Jan 2019

Amendments to Cyprus-San Marino double tax treaty enter into force

The Tax Department recently announced that the procedures for ratifying the protocol amending the Convention on the Avoidance of Double Taxation between Cyprus and San Marino have been completed. The protocol, which entered into force on 27 June 2018, replaces the text of Article 25 of the convention with the text of the corresponding article of the Organisation for Economic Cooperation and......
Commentary
Ask Lexy

Elias Neocleous & Co LLC | Cyprus, Mauritius | 21 Dec 2018

Amendments to Cyprus-Mauritius double tax treaty enter into force

The Cyprus Tax Department recently announced that the procedures for ratification of the protocol dated 23 October 2017 amending the Convention on the Avoidance of Double Taxation between Cyprus and Mauritius have been completed, and that the protocol entered into force on 2 May 2018. The protocol replaces the text of Article 27 of the convention with the text of the corresponding article of......
Commentary
Ask Lexy

Gün + Partners | Turkey | 29 Jun 2018

Significant amendments to Enforcement and Bankruptcy Law introduced

The Law amending the Enforcement and Bankruptcy Law and Other Laws recently came into force. The most significant amendments introduced to the Enforcement and Bankruptcy Law are the abrogation of the postponement of bankruptcy procedure and the adoption of a more efficient and functional structure for the composition with creditors procedure, which is a court-approved agreement between......
Commentary
Ask Lexy

Smart & Biggar | Canada | 9 May 2018

Patented Medicine Prices Review Board releases March 2018 newsletter

The Patented Medicine Prices Review Board (PMPRB) recently released its March 2018 newsletter (the first since July 2017). Highlights include an update on the PMPRB guidelines, the release of the PMPRB's 2016 annual report and notice that several publications will be released in 2018.
Commentary
Ask Lexy

Smart & Biggar | Canada | 7 May 2018

Alexion files for leave to appeal to Supreme Court in challenge of PMPRB's remedial powers

Alexion Pharmaceuticals recently filed an application for leave to appeal a Federal Court of Appeal decision to the Supreme Court. In its decision, the Federal Court of Appeal had dismissed Alexion's challenge of the constitutionality of certain Patented Medicine Prices Review Board provisions provided for in the Patent Act.
Commentary
Ask Lexy

Pillsbury | USA | 9 Mar 2018

Ballot initiative seeks to eliminate Proposal 13 for commercial and industrial real estate

A new initiative seeks to put two significant changes to California's property tax system before voters in November 2018: the elimination of Proposition 13 protection for commercial and industrial properties in favour of reassessment at least every three years and the addition of a tangible personal property tax exemption for all taxpayers and a full tangible personal property tax exemption......
Previous page 1 2 3 ...