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

Those dealing with cross-border family law matters in Cyprus—whether they concern issues of jurisdiction, child abduction, or divorce, maintenance and parental responsibility applications with an international dimension—are quite understandably likely to feel anxious during a volatile and transitional period of their lives, in which they must navigate a complex legal framework that requires specialized knowledge of both international family law and national legislation.

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.