By Maria Ruberto & Anna Esposito, Pallett Valo LLP
The Ontario Court of Appeal released its decision in Urban Mechanical Contracting Ltd. Et al. v. Zurich Insurance Company Ltd. on 17 August 2022. It dismissed the appeal and upheld the application judge’s conclusion that prejudice to innocent third parties is not an absolute bar to rescission.
By Camilo J. Gaona, FRG Auditores y Consultores S.A.S.
Two and a half years of pandemic and three months of social upheaval, coupled with economic tension due to the container crisis and the global effects of the war in Ukraine, have assessed the resistance of Colombian businesspeople. The widespread closure of both large, century-old companies, and more than half a million micro-businesses show the profound impact of the situation on the national economy.
By Richard Collins
So much has changed in the last three years and this has had a profound impact on us as human beings. We have seen the workplace reinvented at lightning speed and the employee experience has dramatically changed. We have also become much more aware of both environmental and social issues such as the impact of climate change and the rising cost of living. There is a greater focus on improving diversity and inclusion, a heightened awareness around mental health and wellbeing and the importance of building meaningful and authentic community engagement.
By Tony Nunes, Kelly + Partners Chartered Accountants
Although the ATO’s approach to country-by-country (CbC) reporting is mostly consistent with OECD’s BEPS Action 13, there are several differences that are easy to overlook. For significant global entities (SGEs) operating in Australia, these are important to note, especially as significant penalties may apply.
By Nadine van Pol, Baat accountants & adviseurs
In today's market employers are busy filling many vacancies and at the same time retaining their existing staff. This occasionally leads to employers desperately grasping for any means possible to retain staff, which sometimes results in improper use of legal remedies.