Your search for ‘Hughes & Hughes’ returned 2,659 results

It is well known that one of the main variables considered by foreign investors, to make an investment decision in another country, is the quality of its legal framework, in particular the applicable rules regarding investment protection.

The Income Tax Act (Canada) contains a foreign accrual property income (FAPI) regime that imputes "passive income" earned by a non-resident corporation (a controlled foreign affiliate) to its Canadian-resident controlling shareholders on an annual accrual basis, whether or not such income is distributed to the non-resident corporation’s shareholders.