UBC Science Co-op works closely with local, national, and international employers to develop challenging, career-related positions for our students. What is Co-operative Education? Co-operative Education (Co-op) integrates students' academic education (classroom-based learning) with relevant, supervised, and paid work experience (work-based learning). UBC Science Co-op placements are typically held in three annual work terms: Fall (Sept â Dec), Winter (Jan â Apr) and Summer (May â Aug).
Regulation A is a conditional securities exemption allowing for public offers and sales of up to $5 million dollars of securities in a 12-month period. To be eligible to use Regulation A a company must be organized under the laws of the United States or Canada, must not be an investment company or blank check company and must not be subject to the periodic reporting requirements of the Securities Exchange Act.
In 1984 the Government introduced the âquoted Eurobond exemptionâ, a little-known regulatory loophole intended to make UK companies more attractive to foreign lenders looking to minimise their tax bills. When a UK company pays interest to an overseas lender it would usually have to send 20 per cent straight to HMRC.