In this issue of
Quoted Business
we look at the
internationalisation
of Aim, and how
cross-border
mergers and
acquisitions are
flourishing
alongside it.
AIM’S GLOBAL REACH
Article by John Cowie
John Cowie on Aim’s coming of age on the global stage.
Despite the best efforts of those across the pond to besmirch its reputation (see Quoted Business, June 2007), Aim has become something of an international star. Ironically, outside Europe, the US is home to the largest number of non-UK Aim companies with 75 as at September 2007. China follows closely behind with 54, though we sense that new admissions from the Far East will slow in coming months....
Specific Questions relating to this article should be addressed directly to the author.
Proposed amendments to financial and disclosure requirements in the extractive industries sector will see a significant overhaul of existing standards and greater obligations on entities to declare information on a number of activities that currently may go unreported.
As attention shifts from the global financial crisis of 2008–2009 to the global sovereign crisis that currently is affecting much of Europe, lawmakers are scrambling to create new laws and regulations designed to stave off the next financial crisis.
The Ernst & Young Africa Business Center is our way to help companies navigate the challenges and opportunities of doing business across the African continent.
The Court of Appeal has ruled that foreign judgments in insolvency proceedings may be enforced by the English courts at common law, and that the ordinary principles which may prevent the enforcement of foreign judgments do not apply to insolvency judgments where the action from which the foreign judgment arises is integral to the collective nature of the insolvency proceedings.
The Fringe Benefits Tax (FBT) and Goods and Services Tax (GST) legislation outline specific rules for tax-exempt bodies that provide entertainment to employees. To ensure any FBT or GST liabilities reported to the Australian Taxation Office have not been understated, it is important tax-exempt bodies comply with these rules. To assist tax-exempt bodies in reviewing their processes for correctly recording their FBT and GST liabilities, we have outlined the rules regarding entertainment provided
The accounting rules in the United States for software‐as‐a‐service or "SaaS" companies are fundamentally different from the rules more traditional software licensing companies are required to follow.
In Jindal Transworld PVT Ltd v Scottsdale Homes No. 10 Pty Ltd (No 2) [2010] SASC 210 (13 July 2010), a liquidator sought an order that his remuneration be fixed under s473(3) of the Corporations Act 2001
