• janvier

      29

      2022
    • 80
    • 0

    Banking (Disclosure) Rules (Cap. 155M)

    *The Bank of New York Mellon, Hong Kong Branch (an organized limited liability banking company existing under the laws of the State of New York) The Financial Conduct Authority (FCA) has issued two policy statements PS21/23 and PS21/24 that confirm the final rules and guidelines for climate-related disclosures for listed companies and asset managers.

    • janvier

      28

      2022
    • 76
    • 0

    Australian Shareholder Agreement

    A key purpose of a shareholders` agreement is to determine what may lead to termination and the consequences if the parties separate. At the beginning of the agreement, careful reflection is needed on the circumstances that may cause a party to have to or want to leave and how this should be done. A

    • janvier

      28

      2022
    • 86
    • 0

    Assignment of Agreement Clause

    No assignment clause prohibits the transfer or assignment of contractual obligations from one party to another. Note that while the assignment of a contract is generally permitted, it may be excluded from contracts if the contract contains prohibitions on assignment or includes the performance of personal services contracts. An assignment clause specifies which contractual

    • janvier

      28

      2022
    • 91
    • 0

    Arm`s Length Lease Agreement

    If the Spanish tax rental system were to be assessed in the light of the US economic substance test, which is practically an arm`s length criterion, these low lease payments could be considered State aid. Each party should act as an appropriate party and not related to the transaction. The test would be, « What

    • janvier

      27

      2022
    • 84
    • 0

    Are Holiday Homes Subject to Capital Gains Tax

    Gail and Craig bought a holiday home in 2016, which they rented to holidaymakers at market prices. You have a property manager with a local real estate agent who advertises it for rent during the year and communicates regularly to ensure the property is managed. Gail and Craig plan to lease the property for

    • janvier

      27

      2022
    • 83
    • 0

    Application for Agricultural Tax Exemption

    ¹ oral, hypodermic, external or topical use, including injections, implants, dips, repellents and pours. If you are making a sale that qualifies for a partial exemption, you must obtain a valid exemption certificate from your buyer. We will send you a confirmation letter within five to seven business days of filing the online application.

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