North America: Finance and Banking

The Cayman Islands currently have no form of income, corporate or capital gains tax and no estate duty, inheritance tax or gift tax. Stamp duty may be payable on documents executed in, or brought to, the Cayman Islands...

Major changes to Canada's Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the "Act") came into effect on April 1, 2025.

Adopting Accounting Standards Codification (ASC) 842, Leases, introduces new considerations for companies with leases. One such complex consideration is accounting for the potential impairment...

On November 4, 2025, Finance Minister François-Philippe Champagne tabled the 2025 federal budget (Budget 2025). Budget 2025 contains significant infrastructure announcements across five major categories: trade and transport infrastructure, community and core public infrastructure, housing delivery and financing, defence and security infrastructure, and critical minerals and clean economy enablers.

In the heat of the Covid-19 pandemic, the U.S. Congress passed the Coronavirus Aid, Relief, and Economic Security Act, more widely known as the CARES Act...

In today's project finance landscape, legal structuring and risk allocation are inseparable from the political risk insurance that underpins bankability in emerging markets.

While deal count is down 5% on a YTD basis compared to 2024, dealmakers believe the market is improving and transaction activity has the potential to accelerate over the coming months.

The Trump administration's attack against the Canadian economy may have more than just economic consequences.

The standard Canadian mid-market buyout transaction involves both a senior loan with a Canadian bank and the buyer contributing equity to fund the purchase price.

この記事では、ケイマン諸島証券取引所（CSX）に投資ファンドを上場することの利点について解説します。CSXは、オープンエンド型およびクロー&#

The Nasdaq Stock Market LLC ("Nasdaq") recently proposed modifications to its initial and continued listing standards ("Proposed Listing Standards").

On September 30, 2025, Texas Group Inc. ("TXSE Group") announced that it has received formal approval of its Form 1 Registration Statement from the U.S. Securities and Exchange Commission...