June 20, 2024 - When is a board of directors permitted to withhold information from one of its members? Although the Canadian corporate statutes generally grant directors a blanket right to inspect board and committee minutes, there is uncertainty as to whether a board could nonetheless withhold from a director...
Guide
Governance Insights: 10 Trends that GCs and Boards Need to Know
The latest edition of Davies’ Governance Insights is now available. In this issue, we explore 10 important trends that will help general counsel and boards navigate the year ahead.
In order to help you with your strategic and compliance planning, we discuss issues including the re-emergence of shareholder activism, the continuing advance of artificial intelligence (AI), environmental disclosure obligations for public companies, new mandatory tax reporting rules and recent court decisions regarding conflict of interest and independence issues, to name a few.
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IRS Proposes to Limit Application of Funding Rule on Stock Buyback Excise Tax
June 20, 2024 - In prior bulletins from February 2023 and December 2022, we described a notice from the Internal Revenue Service (IRS) that outlined the rules that the IRS intended to issue with respect to the 1% stock buyback excise tax. This tax generally applies to the repurchase of stock of a public U.S. ...
