One characteristic consequence of a share sale is, generally, that the vendor realizes a capital gain. Canadian resident shareholders are generally taxed on half of the amount of the capital gain.

In February we wrote about a discussion draft of Action 6 of the Action Plan on Base Erosion developed by the Organisation for Economic Co-Operation and Development at the request of the G20.

Transport by road is a major and developed industry in Canada and the United States.

As such, companies looking to merge or acquire VCFCs should be wary of these trends and should look to protect themselves from unfortunate results.

The numbers are in for the first half of 2014 and they show an M&A market dominated by cross-border deals.

As seen elsewhere in this blog, the volume of global mergers and acquisitions (M&A) in the first half of 2015 (H1 2015) reached near record-setting heights.

The publication is a summary of changes and issues relating to investments in the resources and infrastructure sectors.

Recent world events show just how serious and deep the impact of this crisis is. Whilst Australia has so far weathered the problems reasonably well, there has been impact locally and there will no doubt be further impact.

The biggest single Budget issue to impact the IT community will be the $5.6 billion general cut to defence spending.

This decision sends a message to the priests whose responsibilities tender more to the immaterial than the legal world : their religious services are more likely to fall within the spiritual realm than the contractual sphere.

The Australian climate change practice applies expertise from commercial, environmental, finance, project, construction and tax law disciplines to support business to understand and plan ahead for climate change and carbon reduction. To date, given the lack of progress made in introducing an emissions trading scheme, the Australian practice has focussed on assisting clients with submissions to policy documents or draft legislation, providing analysis and briefings on the implications of an emiss

Welcome to our first edition of Public law report for 2011. Our continuing commitment to client service excellence in government legal services is demonstrated in this edition of Public law report, in which we provide our readers with useful and informative updates on legal and policy developments that are relevant to their day to day business.

Based on recent meetings with the Federal government and the ACCC in relation to the current Federal inquiry into franchising it appears one of the more likely end outcomes will be increased powers to the ACCC.

The Federal Government is still considering the nature and extent of the changes necessary to the Franchising Code of Conduct.

The Federal Government has confirmed it intends to press ahead with its plans to extend the definition of "consumer" in proposed new national consumer credit legislation to include businesses.

AFMA announced that the change to T+2 settlement for secondary market traded fixed income products will go live in 2016.

The increased regulation of intellectual property rights for pharmaceutical brand owners across the globe poses challenges.

This edition includes articles covering developments in insurance in Australia, China, Hong Kong and Indonesia.

Tax savings, legal implications, and financial prosperity are typically at the forefront of corporate decision-making, yet almost 70% of mergers and acquisitions fail to generate long-term value for shareholders.

Directors have clear duties when acting for the corporation, particularly when choosing whether to engage in M&A.