Resource Library

In the recent decision of Nottawasaga Inn. Ltd. v. R. (2014 DTC 1021), the Tax Court of Canada (“TCC”) held that it had no jurisdiction to hear an appeal from a reassessmentof arrears interest where there exists a nil assessment of taxes and the sole basis for the appeal is not the calculation of the interest itself but the computation of the underlying taxable income on which the interest was calculated.

This White Paper is part of a series of Latham & Watkins publications highlighting significant developments under Foreign Account Tax Compliance Act (FATCA) and outlining some of the major workstreams that foreign financial institutions must complete in order to comply with FATCA.

An overview of security interests in Ontario. Includes review of how companies can protect their security interests under Ontario's Personal Property Security Act.

This is a sample guarantee agreement.

This article provides an overview of direct online investments, commonly known as "crowdfunding", and the alternative exemptions from registration that issuers may avail themselves to without registering those transactions with U.S. Securities and Exchange Commission (SEC).

This is a sample form of guarantee agreement among a borrower, a lender and an administrative agent.

This short article presents key considerations to address risks related to the US Equal Credit Opportunity Act (ECOA) in marketplace lending.

This is a Forbes article addressing how crowdfunding has changed real estate investing.

This article addresses key aspects of Fintech and Fintech regulation in Brazil.

This short article provides an overview of judicial reorganization proceedings and regulatory changes in Brazil.