Offshore

La Cour canadienne de l'impôt examine si une société britannique agissant comme intermédiaire dans une transaction de sous-location de chaînes d'amarrage était le bénéficiaire effectif des paiements de loyer, déterminant ainsi les obligations de retenue d'impôt d'une société canadienne. L'affaire explore les critères de possession, usage, maîtrise et risque pour établir le statut de bénéficiaire effectif dans le contexte de

The IBA Private Investment Funds Conference in London revealed a private capital industry no longer positioning for short-term correction, but adapting to a structurally different landscape. From AI's firm embedding in fund operations to the decisive shift toward DPI as the primary performance metric, market participants are navigating tighter economics, tougher LP negotiations, and a more disciplined investor mindset while embracing innovation around liquidity solutions and strategic consolidation.

Public procurement procedures are often surrounded by persistent misconceptions such as the perception that they are strictly formal processes where “the lowest price always wins” and where even minor errors automatically lead to exclusion. In practice, the legal framework governing public procurement is significantly more nuanced.