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Administration Actions Regarding COVID Protocols For Federal Contractors and Large Employers
Schwabe, Williamson & Wyatt, September 2021

Summary On September 9, 2021, President Biden issued orders that have the intent of requiring employers to mandate that their employees are vaccinated against COVID-19 or undergo regular testing and other restrictions...

What Employers Need To Know About Employee Retention Credits: Rules for the Second Half of 2021 and General Clarifications
Dykema, September 2021

Employee Retention Credits (“ERC” or “credits”) are available to eligible employers that paid qualified wages after March 12, 2020, and before January 1, 2022. Multiple pieces of legislation and Internal Revenue Service (“IRS”) guidance expanded and modified the ERC rules and determination of eligibility for ERC, and computation of the credits may vary based on each individual calendar quarter in 2020 and 2021...

Warning: Failure to Appoint Replacement Contracts Administrator Leaves Employer Picking up the Bill
Shepherd and Wedderburn LLP, September 2021

This article considers whether a notice is valid when served on a party who is specified in the Contract, but no longer holds office and lacks authority to act...

Shearn Delamore & Co. Legal Updates August 2021 (2)
Shearn Delamore & Co., September 2021

Corporate/M&A Amendments to the Main Market Listing Requirements following Enhanced IPO Framework On 11 August 2021, Bursa Malaysia Securities Berhad (“Bursa Securities”) reviewed the Main Market Listing Requirements (“MMLR”) to ensure parity of regulation with the Securities Commission Malaysia’s (“SC”) introduction of an enhanced initial public offering (“IPO”) framework which took effect on 1 January 2021...

How COVID-19, Vaccines and the ADA Affect Employees' Remote-Work Requests
Dinsmore & Shohl LLP, September 2021

With COVID-19 vaccines fully available in the United States, employers are approaching work-from-home requests differently than they were a year ago. Dinsmore labor and employment attorneys Ashley Pack, Crystal Spivey Wildeman and Aly St. Pierre wrote about the topic in Best Lawyers: The Litigation Issue. An excerpt is below. Employers are facing legal uncertainty in the form of whether to accommodate continued remote-work requests...

National Treasury Set to Limit Assessed Tax Losses: Agricultural and Mining Sectors Among those Industries to Bear the Brunt
ENSafrica, September 2021

  The National Treasury (“NT”’) published its draft Taxation Laws Amendment Bill with accompanying Explanatory Memorandum on 28 July 2021 (the “draft Bill”). By now it is well known that the draft Bill contains a fairly radical proposal: section 20 of the Income Tax Act, 1962 (“the Act”) will be amended to limit the amount of an assessed tax loss that may be set-off against taxable income...

Explaining the Call for Global Tax Reform
ENSafrica, September 2021

Since the G7 meeting on 5 June when the G7 finance ministers announced a global corporation tax of at least 15%, there has been much written and spoken about the new proposed global minimum tax rate. Janet Yellen, the US Treasury Secretary, called the agreement a “historic day for economic diplomacy”...

Managing Transfer Pricing Risk during the COVID-19 Pandemic
ENSafrica, September 2021

It seems like an eternity ago since the World Health Organisation declared a pandemic on 11 March 2020. Governments around the world have responded to the pandemic in different ways, including various degrees of lockdowns, travel restrictions and fiscal and monetary support for some of the most affected industries. This has led to unprecedented disruptions of the global economy and affected business models of many multinational enterprises (“MNEs”)...

Bitesize Briefing – Freeports – Commercial Contracts and Supply Chain
Shoosmiths LLP, September 2021

The government has confirmed its intention to establish eight new Freeports in Solent, East Midlands Airport, Felixstowe & Harwich, Humber, Liverpool City Region, Plymouth & South Devon, Teesside and Thames. In our latest Freeport bitesize briefing, we look at some of the potential commercial contracts and supply chain opportunities for businesses looking to operate in these Freeports. There are generous customs and taxation benefits within Freeport sites...

Tax Issues and Practical Solutions (T.I.P.S.) for August 2021
SyCip Salazar Hernandez & Gatmaitan, September 2021

1. May the Bureau of Internal Revenue issue assessments against a taxpayer based on third-party information? Yes, provided that such third-party information is verified or confirmed with the relevant customers or suppliers. In Commissioner of Internal Revenue v. Mercury Group of Companies, Inc. (CTA EB No. 2215 (CTA Case No...

A Much-Awaited Relief to Indian Exporters on Remission of Duties
Kochhar & Co. Advocates & Legal Consultants, September 2021

The World Trade Organization (‘WTO’) has always been of the view that Indian export subsidy schemes like Merchandise Exports from India Scheme (‘MEIS’), Export Oriented Units (‘EOUs’), Service Export Incentive Schemes are principally in violation to the Subsidies and Countervailing Measures Agreement (‘SCM Agreement’)...

Dramatic Changes proposed to Norway’s Petroleum Tax Regime
Simonsen Vogt Wiig AS, September 2021

Last night, only days ahead of a general election the minority Government in Norway is likely not to win, a proposal for dramatic changes to the upstream petroleum tax regime. It was announced at 18.00 hours Oslo time in a hastily called press conference by the Minister of Finance Mr Sanner (Conservative) and the Minister of Petroleum and Energy Ms Bru (Conservative)...

More Legislated Changes for Federally Regulated Employers
Lawson Lundell LLP, August 2021

Important new legislative changes impacting federally regulated employers will come into effect in 2021: the Pay Equity Act and a minimum wage requirement. Details on both these measures and how that will affect employers are examined below.  Pay Equity Act The federal Pay Equity Act comes into effect on August 31, 2021. The Act applies to federally regulated employers who have 10 or more employees...

Legal Update on the New Requirements for Employers under the Personal Information Protection Law in China
Deacons, August 2021

On 20 August 2021, the Personal Information Protection Law of the People’s Republic of China (“PIPL”) was passed by the Standing Committee of the National People’s Congress, and will become effective on 1 November 2021. Comprising 8 chapters and 74 articles, PIPL lays down a clearer yet stricter regulatory framework for the protection of personal information...

Health and Safety in Agriculture: Farmers Urged to Make Safety a Priority
Shepherd and Wedderburn LLP, August 2021

Health and safety issues in the agricultural and rural sector are a matter of considerable concern. The Health and Safety Executive (HSE) is urging farmers to make safety a priority to reduce the number of injuries and fatalities in the sector. This recent campaign was prompted by four fatalities over a fortnight, coming only weeks after Farm Safety Week...

Variable Pay Employee vs Fixed Pay Employee – Furlough Scheme Implications Explained
Shoosmiths LLP, August 2021

We have recently assisted a well known fashion retailer in successfully defending an unlawful deduction from wages claim in relation to furlough payments received by the employee. This is an important decision, not only for our client, but also other employers who have made use of the Coronavirus Job Retention Scheme (“the Scheme”). Background The employee’s contract of employment stated the employee had a contractual entitlement to a minimum of 20 hours per week...

Employee Benefits & Executive Compensation 2021 Summer Client Advisory
Verrill, August 2021

Click here to view as a PDF. This Client Advisory summarizes developments in the law governing employee benefit plans prompted by the COVID-19 pandemic. We explain what these developments mean for plan sponsors and highlight the need to adopt plan amendments within limited time periods in order to fully implement pandemic-related changes...

Shearn Delamore & Co. Legal Updates August 2021 (1)
Shearn Delamore & Co., August 2021

Financial ServicesBank Negara Malaysia issues Policy Document on Reference Rate FrameworkThe policy document on Reference Rate Framework (“RRF PD”) was issued by Bank Negara Malaysia (“BNM”) on 11 August 2021 and will come into effect on 1 August 2022...

COVID-19: OSHA Updates Mask Guidance for Vaccinated Employees and In Schools
Dinsmore & Shohl LLP, August 2021

On Aug. 13, 2021, OSHA released updated guidance on mitigating and preventing the spread of COVID-19 in the workplace. The new guidance updates OSHA’s recommendations for fully vaccinated employees and for schools, and it supplements certain industry-specific guidance...

Relief Scheme Established for Destroyed, Affected or Looted Workplaces
ENSafrica, August 2021

On 10 August 2021, the South African Minister of Employment and Labour gazetted Regulations which established a temporary financial relief scheme for workers who have lost income due to the partial or full closure of workplaces destroyed, damaged, looted or otherwise affected by the recent unrest.  The scheme is a welcome intervention in circumstances where workers are unable to work due to the looting or riots and are not entitled to remuneration...

Reopening Oregon's Offices in the Midst of the Delta Variant 
Schwabe, Williamson & Wyatt, August 2021

Update: On July 28, 2021, an Interim Final Rule on COVID-19 Revenue Reduction Score, Direct Borrower Forgiveness Process, and Appeals Deferment was posted. That Interim Final Rule conforms the applicable PPP rules to provide that a timely appeal by the PPP borrower of a final SBA loan review decision extends the deferment period of the PPP loan until the Office of Hearings and Appeals’ decision becomes final.  See below: “Consequences of an Appeal...

New COVID-19 Vaccination Requirements for California State Employees and Health Care Workers
Hunton Andrews Kurth LLP, August 2021

Governor Gavin Newsom and the California Department of Public Health (“CDPH”) recently issued new public health requirements in response to the increasing number of hospitalizations and ICU patients in California caused by the highly contagious COVID-19 Delta variant...

Half-Hearted Refunds for Inverted Duty Structure Supplies
Kochhar & Co. Advocates & Legal Consultants, August 2021

Even after four years of the introduction of Goods and Service Tax, there is a lack of clarity on many substantive and procedural issues. One such issue is the absence of complete relief from the ill effects of an inverted duty structure, that is where the GST rate paid on purchases is more than the GST rate payable on sales, resulting in an accumulation of credits. The difficulty arises because the taxpayer has to pay tax to its vendors on its purchases in cash...

Is the Childcare Disparity Still a Consideration for Today’s Employers?
Shoosmiths LLP, August 2021

A recent case reminds us of the continuing reality that women, because of their childcare responsibilities, are less likely to be able to accommodate certain working patterns than men and that failing to take this into account could be discriminatory. The case of Dobson v North Cumbria Integrated Care NHS Foundation Trust involved a claim of indirect sex discrimination...

What Should Employers Include in a Hybrid Working Policy?
Shoosmiths LLP, August 2021

Thanks to the pandemic ‘working from home’ is a phrase we are all used to hearing. With the lifting of restrictions, however, ‘hybrid working’ is set to take its place. We consider the benefits of having a hybrid working policy and what to include in it...

 

 

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