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Guarantors' claim of improvident realization of the borrower's assets unsuccessful
  • Gowling WLG
  • Canada
  • September 28 2017

A recent decision of the Alberta Court of Queen's Bench has confirmed that a contract of guarantee is an independent contract between creditor and

Ongoing scheme funding - contingent assets - Pensions in 30 Podcasts, Episode 10
  • Gowling WLG
  • United Kingdom
  • July 13 2017

Our journey into ongoing scheme funding continues in episode 10 of Pensions in 30 Podcasts as we introduce contingent assets. We take you through the

Family resemblance: When is a promissory note not a “security”?
  • Gowling WLG
  • USA, Canada
  • March 30 2017

For financing lawyers, the precise dividing line between the simple fluidity of financing law and the highly meticulous application of securities

French tax legislation applicable to trusts: new penalties apply to the trustees for failure to comply with the reporting obligations
  • Gowling WLG
  • France
  • March 20 2017

Until now, Article 1736 IV bis of the French Tax Code (FTC) has imposed very high penalties for trustees who fail to comply with filing requirements

Sale and leaseback in the UAE is now 'a thing'.
  • Gowling WLG
  • United Arab Emirates
  • March 14 2017

Put simply, a sale and leaseback transaction is the sale of an asset which is then leased back, from the new owner, to the original owner. These

Guide to Doing Business in Canada: Mergers & acquisitions
  • Gowling WLG
  • USA
  • October 14 2016

Canada is an ideal location in which to establish and grow a business, including by way of mergers and acquisitions. There are a number of advantages

Foreign exchange gains on debt-parking
  • Gowling WLG
  • Canada
  • August 30 2016

New rules have been proposed that would require accrued foreign exchange gains on a foreign currency debt to be realized when the debt becomes a

Changes coming to country-by-country transfer pricing documentation requirements
  • Gowling WLG
  • OECD, Canada
  • August 23 2016

Businesses with international operations need to be aware of changes to the required transfer pricing documentation that will apply in the near

Acquiring assets in Ontario: What every business owner must know about the Bulk Sales Act
  • Gowling WLG
  • Canada
  • August 19 2016

Nearly 100 years after coming into force in Ontario, the Bulk Sales Act (the "BSA") is soon be repealed. However, as a result of the Ontario Superior

Sales of linked notes
  • Gowling WLG
  • Canada
  • August 12 2016

In Budget 2016, the Department of Finance continued its quest to eliminate investment products that have ‘character conversion’ features (those that