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Mayer Brown

L'erreur comptable délibérée et l'inscription en comptabilité de titres de participation

Mayer Brown on

Dans une décision du 12 mars 2025, le Conseil d'Etat confirme que si l'inscription initiale de titres en titres de participation constitue une erreur délibérée, la société ne peut bénéficier des effets d'une rectification de...more

Snell & Wilmer

Canadians Who Invested in U.S. LLPs and LLLPs Need to Rethink Their Choice of Entity

Snell & Wilmer on

Historically, Canadian investors in U.S. partnerships benefitted from an extremely efficient income tax structure – i.e., a single level of tax, credit against Canadian taxes for taxes paid in the U.S., and an ability to...more

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