Bermuda
Appleby
The pace of regulatory change at the end of 2019 was fast and furious which resulted in a raft of legislative changes that became operative during the first quarter of 2020.
Brazil
Venturini IP
The purpose of this article is to show that tax incentive policies fostering innovation and the IP system complement each other and together could be used more efficiently in order to boost R&D in Brazil.
Canada
Borden Ladner Gervais LLP
In April 2019, Alberta elected the United Conservative Party (UCP). The UCP promptly announced it would undo the prior government's plan to switch Alberta's electricity market, from an...
Gowling WLG
On September 17, 2020, Cooper Equipment Rentals Limited ("Cooper") announced that it had acquired the Atlantic Canada assets ("Herc Atlantic") of Herc Rentals Inc. ("Herc").
Goldman Sloan Nash & Haber LLP
Sarah was a resident of Canada and a widow. She was also the sole shareholder of a private Canadian corporation, CanCo, that produces pet care products at a facility in Ontario. Sarah died...
Gowling WLG
While COVID-19 has paralyzed much of the entertainment industry, the video game sector provides a notable exception to this trend, and has benefitted from a pandemic-fuelled surge in popularity.
Blake, Cassels & Graydon LLP
On September 10, 2020, the Supreme Court of Canada (SCC) released long-awaited decisions interpreting and applying Ontario's anti-SLAPP legislation, in the companion cases of 1704604...
Bennett Jones LLP
New infrastructure projects will be an important part of Canada's recovery from the COVID-19 crisis, and many will be situated on the path of reconciliation with Indigenous peoples.
Blake, Cassels & Graydon LLP
This presentation will provide an overview of how recent case law and COVID-19 have impacted the drafting of employment agreements, including termination, temporary layoffs and arbitration provisions.
Siskinds LLP
You've been struck by a car. You have pain in part of your body. You're not yet entirely sure where. Then, yes, okay it's your arm. Your arm hurts.
China
Gowling WLG
Equivalence infringement, or the doctrine of equivalence, was officially introduced into Chinese patent law legislation in 2009, through the implementation of the Chinese Supreme Court's judicial interpretation, which stated the following:
Cyprus
PwC Cyprus
n July 2020 an amending Protocol to the DTT between the Swiss Confederation and the Republic of Cyprus was signed and has since been going through the ratification procedures of the two countries.
Hong Kong
lus Laboris
Hong Kong introduced a universal free Covid-19 testing programme on 1 September 2020. This article considers its implications for employers and employees.
India
BDO India LLP
CBIC has introduced new regulations under section 156 read with section 28DA Customs Act, 1962 related to Rules of Origin under Trade agreements.
BDO India LLP
Section 45 of the Income Tax Act, 1961 (IT Act) taxes any profits or gains arising from transfer of a capital asset under the head "Capital Gains".
BDO India LLP
We, at BDO in India, have summarised the ruling of the Mumbai Tax Tribunal and provided our comments on the impact of this decision.
Kenya
Anjarwalla & Khanna
Until an emergency or an unexpected event occurs, the majority of us postpone certain tasks as our mindset is that it can always be done later; there are other more "important" things to focus on.
Anjarwalla & Khanna
The COVID-19 pandemic has resulted in widespread economic shocks across the world. In view of the various constraints relating to the pandemic, businesses are concerned that their ability to comply in a timely manner ...
Anjarwalla & Khanna
The Tax Laws (Amendment) Bill, 2020 was published on 30 March 2020 (the Bill) to make amendments to tax-related laws in Kenya including the Income Tax Act (CAP 470), the Value Added Tax Act, 2013, ...
Anjarwalla & Khanna
The Tax Laws (Amendment) Act, 2020 which was aimed at making certain fiscal changes to the taxation regime as a response to the Covid-19 pandemic so as to cushion Kenyans against...
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