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воскресенье, 15 июня 2025 г.
суббота, 14 июня 2025 г.
The Supreme Court drew attention to calculations confirming the absence of tax benefits/Верховный суд обратил внимание на расчеты, подтверждающие отсутствие налоговой выгоды
The tax authority concluded that the LLC distorted the essence of business operations in its reporting and ordered the LLC, as a tax agent, to pay income tax on individuals. The essence of the case was that the LLC entered into agreements with individual entrepreneurs, who then provided tutoring services to the LLC's clients.
четверг, 12 июня 2025 г.
Annulment Clauses
The parties signed a contract for the sale of real estate. The contract stipulated a due diligence procedure before closing. The contract also included a provision for automatic termination if encumbrances were detected that the seller could not remove.
Understanding Certificates of Pending Litigation in Ontario
A Certificate of Pending Litigation (CPL), formerly known as a "lis pendens," is a crucial tool in Ontario's legal landscape. It acts as a public notice that a lawsuit concerning title to, or an interest in, a specific piece of real property is currently underway. This article will delve into the intricacies of CPLs in Ontario, exploring their purpose, application, implications, and the process involved in obtaining and removing them.
понедельник, 9 июня 2025 г.
пятница, 6 июня 2025 г.
четверг, 5 июня 2025 г.
среда, 4 июня 2025 г.
вторник, 3 июня 2025 г.
The incident involving exploding acetylene and oxygen gas cylinders
The Court of Appeal has upheld a decision to impose half of a million Australian dollars in penalties on a Company for a 2017 incident involving exploding acetylene and oxygen gas cylinders. The explosion happened when these cylinders were loaded into a fully enclosed toolbox in a customer's ute, which went against safety instructions, leading to injuries and property damage. The Company lost its defense in the lower court, where it was found that the company failed to ensure safe work practices.
воскресенье, 1 июня 2025 г.
суббота, 31 мая 2025 г.
The court allowed one party to a contract to unilaterally extinguish his contractual obligation
The sole member of an LLC asked his friend to invest in the LLC by acquiring a share in it. The friend replied that it would later be difficult to sell the share at a favorable price. Then, the friends entered into an oral agreement that stipulated the repurchase of the share at a price to be calculated according to certain financial indicators. Five years later, the friend asked to have his share in the LLC repurchased, but was refused. Subsequently, the court established that the LLC's management agreement had been duly amended unilaterally to include a clause stating that all prior oral agreements were void. The court denied the claim, acknowledging that it allowed one party to a contract to unilaterally extinguish his contractual obligation.
The inherent difficulty in liquidating shares of LLC
The inherent difficulty in liquidating shares of a limited liability company (LLC) stems from several factors:
The court allowed limited production from a company
Delaware’s
Chancery Court allowed limited production from a company in response to a broad
request for document inspection, despite serious claims of fraud against the
CEO. The petitioner was a former senior vice president and director. He claimed
to have discovered fraud related to invoicing while working with the company
and was terminated after voicing his concerns. The court accepted the company’s
offer to provide all formal Board level
materials concerning audit function and financial oversight of the Company and
practices related to customer invoices and its current written policy and
procedure documents related to finance, accounting, and customer invoice
functions.
четверг, 29 мая 2025 г.
When Off-the-Clock Conduct Costs Your Job: Pawelczyk v Commonwealth Bank of Australia
The lines between work and personal life are increasingly blurred in the age of smartphones and constant connectivity. But does what you do outside of office hours ever impact your job security? The recent case of Pawelczyk v Commonwealth Bank of Australia (2024), decided by the Fair Work Commission (FWC), serves as a stark reminder that out-of-hours conduct can indeed lead to dismissal if it has a sufficient connection to one's employment.