Used to describe collectively those companies of medium-sized market capitalisation.
Tax incentives for companies investing in AIM companies A few tax incentives are available to companies investing in unlisted shares and securities such as shares admitted to trading on AIM. AIM is one of the markets owned and operated by the London Stock Exchange (LSE) and is aimed at small, mid-cap and growing companies. Although shares and securities traded on AIM are colloquially referred to as 'listed on AIM', they are in fact not listed, but rather admitted to trading on AIM. If a company has shares or securities admitted to trading on AIM and it has no other shares or securities that are listed on a recognised stock exchange, the company is an unquoted company. This Practice Note contains a table outlining the key tax incentives available to companies that invest in unlisted higher-risk companies. For information on the tax incentives available for individuals, and the policy behind such reliefs, see Practice Note: Tax incentives for individuals investing in AIM companies. In this Practice Note: • AIM refers to the AIM market of the London Stock Exchange, and • AIM shares refers to unlisted shares admitted to trading on AIM Table summarising key investor tax reliefs for companies investing in AIM shares Tax relief Relevance to AIM Maximum relief Who can claim and how to claim? Share loss relief: enables an investment company that realises a
Corporate governance—Malaysia—Q&A guide [Archived, 2021 edition] This Practice Note contains a jurisdiction-specific Q&A guide to corporate governance in Malaysia published as part of the Lexology Getting the Deal Through series by Law Business Research (published: June 2021). Authors: SKRINE—To’ Puan Janet Looi; Alia Abdullah 1. What are the primary sources of law, regulation and practice relating to corporate governance? Is it mandatory for listed companies to comply with listing rules or do they apply on a ‘comply or explain’ basis? The corporate governance framework in Malaysia comprises laws, requirements and guidelines issued by the authorities to cover all listed and unlisted companies, with a particular focus on encouraging listed companies to adopt recommended corporate governance practices by using a 'comply or explain' approach. The primary sources are as follows. Companies Act 2016 As Malaysia is a common law jurisdiction with its origins of law based on English common law, laws relating to the good governance of companies, such as directors' duties, the rights of shareholders and accountability to shareholders and other stakeholders, can be found in case law and are also codified in the Companies Act 2016. This Act came into force on 31 January 2017 and repealed the Companies Act 1965. It regulates the management, duties and accountability of directors, the rights of shareholders and the reporting and disclosure requirements for private, public and listed companies and corporations, including foreign
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A round-up of EU competition law developments, including (amongst other things) the latest EUMR developments.
Welcome to the weekly Financial Services highlights from the Financial Services team for the week ending 24 February 2022. This week’s edition of Financial Services highlights provides an aggregation of the news reported by the Lexis®PSL Financial Services team over the past week and includes (1) news items relating to coronavirus (COVID-19), (2) updates from UK regulators, (3) updates from EU and international regulators, (4) updates from industry bodies and market participants, (5) new and updated content and (6) dates for your diary from Financial Services.
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