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Article

Norton Rose Fulbright | United Kingdom, European Union | 8 Dec 2014

Extractive industries new UK reporting requirements

Chapter 10 of the new EU Accounting Directive requires large companies and public interest entities active in the extractive and logging of primary

Article

Norton Rose Fulbright | Canada | 2 Aug 2013

Changes to the labour market opinion process

On July 31, 2013, Employment and Social Development Canada (formerly Human Resources and Skills Development Canada) released new standards for

Article

Norton Rose Fulbright | Canada | 25 Mar 2013

Accounting requirements under the Ontario Not-for-Profit Corporations Act, 2010

On October 25, 2010, the Ontario Not-for-Profit Corporations Act, 2010 (the Act) received Royal Assent. The Act will come into force on a day to be

Article

Norton Rose Fulbright | Canada, European Union | 21 Oct 2011

CETA trade negotiations 2011 drug market exclusivity in the EU and Canada

A consideration of why Canada should answer the European Union’s call for heightened IP protection for pharmaceuticals.

Article

Norton Rose Fulbright | Canada | 1 Sep 2011

Amendments to executive compensation disclosure rules for 2012 proxy season

On July 22, 2011, the Canadian Securities Administrators (CSA) published amendments to the executive compensation disclosure rules, which will come into force on October 31, 2011.

Article

Norton Rose Fulbright | Canada | 7 Jul 2011

The autopsy on the Castor saga

On April 14, 2011, the Quebec Superior Court rendered a 750-page decision in the matter of Widdrington v. Wightman et al, known as the "Castor" case, the longest-running judicial saga in Canadian legal history.

Article

Norton Rose Fulbright | Australia | 28 Mar 2011

Taxation of trusts the promise of greater clarity?

In recent times the taxation of trusts has been subject to a degree of uncertainty in the wake of court decisions such as Bamford v Commissioner of Taxation and the Colonial First State Investments Ltd case.

Article

Norton Rose Fulbright | Australia | 2 Feb 2011

Accountants' tax advice no longer enough to avoid penalties: tribunal decision in Sinclair v FC of T

The decision of the Administrative Appeals Tribunal (AAT) in Sinclair v FC of T 2010 AATA 902 has thrown up some uncertainty about the level of assurance that taxpayers need to obtain to avoid being subject to tax penalties.

Article

Norton Rose Fulbright | Australia | 14 Dec 2010

Bamford where to from here?

The High Court decision in the case of Commissioner of Taxation v Bamford on 30 March 2010 did not once and for all resolve the uncertainty regarding the taxation of trusts.

Article

Norton Rose Fulbright | Canada | 22 Sep 2010

Ontario Court of Appeal addresses the interplay between D&O and ODL coverage

It is commonplace for corporations to have on their boards of directors professionals such as accountants or lawyers.

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