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252 results found

Article

Gowling WLG | Canada | 23 Aug 2016

Gross negligence penalties upheld against wilfully blind sophisticated taxpayer

In Melman (2016 TCC 167), the Tax Court of Canada (“TCC”) upheld gross negligence penalties on the basis that Mr. Melman was wilfully blind to a

Article

Piper Alderman | Australia | 26 Aug 2010

Dividends beware the new changes

There has been surprisingly little discussion surrounding one of the most fundamental changes to the Corporations Act in recent times.

Article

Norton Rose Fulbright LLP | Australia | 5 Aug 2010

Amendments to the Corporations Act regarding the payment of company dividends

The rules concerning payment of dividends have changed.

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