A bill on the legal status of temporary agency workers in connection with stationing by an employment agency etc. has been adopted, and the act will thus become reality effective as of 1 July 2013. The act has implemented the Temporary Agency Workers Directive which serves to protect temporary agency workers and improve the quality of the work of temporary agency workers by introducing a principle of equal treatment between termporary agency workers and the user companies' own employees ...
In the recent case of PPG Holdings BV, the Court of Justice of the European Union (CJEU) held that employers with defined benefit pension schemes established as separate legal entities can reclaim VAT charged on administration and investment management services provided to the scheme in certain circumstances. PPG had a DB scheme established as a separate legal entity ...
Effective July 31, 2013 the Federal Government announced new rules relating to the temporary foreign worker program. It has advised that the changes are being made to ensure that Canadians are given the first chance at available jobs. The changes include the following: 1. Employers must now pay a processing fee for a Labour Market Opinion (“LMO”) of $275 for each position requested. This is estimated to cover the cost of the LMO ...
Not for the first time the fashion industry is under fire for its recruitment policies. Could requiring staff to have a certain 'look' be the next form of discrimination? It was reported last week that Abercrombie & Fitch, the US clothing retailer is being investigated by the French human rights watchdog over claims that it hires only good-looking staff ...
Third party insurers are not entitled to enforce an insured’s defense, indemnification or insurance rights in a master services agreement (“MSA”) according to a three-judge panel of the Fifth Circuit Court of Appeals in an opinion issued on July 5. See Duval v. Northern Assurance Company of America, __ F.3d __, 2013 WL 3367483 (5th Cir. July 5, 2013) ...
The pre-hiring process is a key step to the viability of the employer‑employee relationship. Both the employer and the applicant must not underestimate the importance of this process which establishes the basis of their contractual relationship ...
From today, 29 July 2013, the following provisions will come into force under the Enterprise and Regulatory Reform Act: • Renaming of compromise agreements as "settlement agreements". This change will be accompanied by new rules on pre-termination negotiations, which are to be finalised later this year ...
We are pleased to advise that, with effect from 15 May 2013, some important changes were made to the Virgin Islands Special Trusts Act (VISTA), the Trustee Act and various other British Virgin Islands statutes relating to the trusts and estates. The main changes include the following: 1 Amendments to VISTA 1 ...
IntroductionOn 6 June 2013 the Council of Ministers approved the bill to finalise the transposition of Directive 2003/49/ EC of the Council of 3 June into the IRC (corporate income tax) Code. The Directive, which establishes a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, is commonly known as the ‘Interest & Royalties Directive’ ...
An American organization that finds itself involved in litigation in Canada, or an American attorney advising such an organization, will find most aspects of the Canadian civil justice system to be familiar. The legal systems of the two countries are comparable in many respects, they share common historical antecedents, and their core values are the same ...
Serbia Following the last amendments to the tax laws, the Ministry of Finance has since prepared several rulebooks to help implement the amended legal provisions. Amongst these, the Rulebook on Transfer Pricing is the most important. Other rulebooks of the Ministry prescribe new forms of tax returns for tax payable on capital gains and income from the lease of movable and immovable assets, and newly introduced withholding tax on income from the sale of scrap and waste ...
The renewed focus on the ’global tax share’ of OECD countries relative to the global profits of multinationals has reignited the debate about the adequacy and transparency of tax information in Australia. The following article considers the viability of recent proposals. In April 2013, Australia’s Assistant Treasurer released a discussion paper – Improving the transparency of Australia’s business tax system – that outlined three options for reform in this area ...
The Supreme Court of Canada recently rendered a divided decision in which it concluded that an employer’s policy imposing mandatory random alcohol testing was not justified.1 This decision is of interest to employers in Quebec since it confirms arbitral case law on the subject. Background In 2006, Irving Pulp & Paper, Ltd. (“Irving” or the “employer”) unilaterally adopted a policy on the consumption of alcohol and other drugs (the “policy”) ...
In the last few years, many multinationals are implementing in their organizations so-called “Bring Your Own Device” (BYOD) policies. What is “BYOD”? It is a new trend in the management of technological infrastructure within companies where employees bring their own devices to the workplace, thereby reducing the number of devices that companies have to provide to employees, with the consequent reduction in costs ...
Through Government Regulation No. 33 of 2013 on The Expansion of Employment Opportunities, the Government intends to push the central and regional governments to create more employment opportunities. Employment expansion policies may apply in or out of the employment relationship ...
The Government has issued a specific regulation on sales tax on luxury goods for motor vehicles, ie Government Regulation No. 41 of 2003 on Taxable Goods classified as Luxury Goods in the form of Motor Vehicles on which Sales Tax on Luxury Goods (PPnBM) is imposed ...
Government Regulation No. 46 of 2013 on Income Tax for Taxpayers with Certain Gross Income was promulgated on 13 June 2013 and came into force on 1 July 2013. Under the Regulation a final income tax of 1% will be imposed on any taxpayer who: is an Individual or Entity (Legal or Business), excluding permanent business entities; and earns gross income from his/her/its business, excluding any freelance services, of up to Rp.4 ...
Two years after the issuance of Law No. 6 of 2011 on Immigration (“Immigration Law”), its implementing regulation i.e. Government Regulation No. 31 of 2013 on The Implementation of Law No. 6 of 2011 on Immigration (“Reg. 31/2013”), was issued in order to provide further details on certain Articles of the Immigration Law. Reg. 31/2013 came into effect on 16 April 2013. Visas There are four types of visas under Reg ...
Batas Kasambahay Implementing Rules The Implementing Rules and Regulations (IRR) of Republic Act No. 10361, otherwise known as the “Domestic Workers Act” or “Batas Kasambahay” dated 09 May 2013 was published in full in the 19 May 2013 issue of the Philippine Star at pages B-14 to B-16 ...
On July 3, 2013, the Department of Labor issued its Semiannual Agenda of Regulations. Executive Order 12866 requires the semiannual publication of the listing of all regulations the Department of Labor expects to have under active consideration for promulgation, proposal or review during the coming one-year period. Here are some of the highlights regarding OSHA’s agenda. A ...
IntroductionOn 6 June 2013 the Council of Ministers approved the bill to finalise the transposition of Directive 2003/49/ EC of the Council of 3 June into the IRC (corporate income tax) Code. The Directive, which establishes a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, is commonly known as the ‘Interest & Royalties Directive’ ...
The Occupational Safety and Health Administration (“OSHA”) has announced a new National Emphasis Program (“NEP”) to protect workers from the health effects from occupational exposure to isocyanates. With the addition of this program, OSHA has thirteen (13) currently active NEPs, including programs on PSM Covered Chemical Facilities, Lead, Nursing and Residential Care Facilities, and Primary Metals Industries ...
In 2012, more than 99,000 charges of discrimination were filed with the U.S. Equal Employment Opportunity Commission. Of these charges, 31,208 of them alleged retaliation under Title VII of the Civil Rights Act of 1964 (“Title VII”). On June 24, 2013, the United States Supreme Court issued two much-anticipated employment law rulings, both of which are beneficial to employers confronted with these charges ...
In Vance, the Supreme Court announced a narrow standard for determining which employees constitute "supervisors" for purposes of establishing vicarious liability under Title VII. In a 5-4 decision, the Court decided that a supervisor is a person authorized to take "tangible employment actions," such as hiring, firing, promoting, demoting or reassigning employees to significantly different responsibilities ...
