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The TUC and CIPD have updated their guidance on managing age to take into account good practice developments since 2006 and the phasing-out of the default retirement age from 6 April 2011. It supports the Acas guidance on managing without a retirement age and reflects the business case for extending working life and employing people of all ages ...

Haynes and Boone, LLP | June 2011

The Supreme Court ruled earlier this week that the Bayh-Dole Act does not automatically vest title to federally funded inventions in federal contractors in Board of Trustees of the Leland Stanford Junior University v. Roche Molecular Systems, Inc., et al. The Bayh-Dole Act generally enables non-profit organizations, such as universities, to obtain title to inventions made under federally funded research programs while reserving march-in rights to the federal agency providing the funding ...

Haynes and Boone, LLP | June 2011

What are the current gift tax rules and what will happen in 2013? Prior to January 1, 2011, the gift tax exemption was $1,000,000, meaning you could give away $1,000,000 over the span of your life without having to pay a gift tax. For 2011 and 2012, you can give away up to $5,000,000 without a gift tax. That is five times the amount previously allowed. If the aggregate amount of your gifts exceeds $5,000,000, the gift tax rate during 2011 and 2012 is 35% (reduced from 45% in 2009) ...

Haynes and Boone, LLP | June 2011

The IRS has apparently increased its focus on unrelated business taxable income (“UBTI”) of tax-exempt organizations. At a conference last month, IRS officials indicated they are looking closely at UBTI in all contexts with respect to exempt organizations, including conducting a long-term study on college and university treatment of UBTI ...

On May 26, 2011, the United States Supreme Court handed down its decision in Chamber of Commerce of the United States of America v. Whitingin which petitioners had challenged a 2007 Arizona law imposing sanctions on businesses that hire unauthorized aliens.  Petitioners claimed that the Arizona law, the Legal Arizona Workers Act, was expressly, or alternatively, impliedly preempted by the Federal Immigration Reform and Control Act (IRCA) ...

Lawson Lundell LLP | June 2011

With the U.S. economy not as robust as it once was, it seems that Americans are currently more interested in selling their Canadian assets, particularly recreational property, than buying Canadian assets. It is therefore useful to consider the issues that arise when a U.S. person sells Canadian real estate. The following points are relevant: The U.S ...

ALRUD Law Firm | June 2011

On May 4 2011 the Ministry of Finance of the Russian Federation published on its website the draft law on transfer pricing, which includes the amendments introduced after the first reading held o February 19, 2010 ...

PLMJ | May 2011

 The interaction between the Treaty and Uruguayan tax rules Permanent establishment (Pe)1 and Fixed base for business (Fbb)2 The concept of permanent establishment3 for corporate activity, and the concept of a fixed base for business4 for independent individual workers establish the mechanism for apportionment of tax-raising powers between both countries for income of a nature defined in those countries ...

The United States Court of Appeals for the Fourth Circuit recently provided additional support for calculating unpaid overtime compensationunder the Fair Labor Standard Act (“FLSA”) by paying damages to misclassified employees at 50% of the regular rate ...

Makarim & Taira S. | May 2011

The new Immigration Bill was passed by the Indonesian Parliament on 7 April 2011. It will pass into law on the day it is signed by the President or within 30 days of its passage, whichever occurs earlier.The bill covers a range of basic matters relating to immigration, including entry to and exit from the Indonesian territory, travel documents, visas, stay permits, etc ...

Lawson Lundell LLP | May 2011

 Financial pressures often prompt an employer to review the benefits  provided to employees and former employees in order to determine whether changes can be made that would decrease the cost of those benefits.  Other times an employer will make changes to the benefits it offers in order to attract new employees or to better respond to the demographics of its workforce ...

ALTIUS/Tiberghien | May 2011

Are donations of counterfeit goods to charities socially acceptable? -  Despite calls for seized counterfeit goods to be donated to charity, a number of conditions should be met in order to protect both IP rights holders and those receiving the goods  Nobody would dispute that in today’s world, the social and environmental impacts of our actions must be taken into consideration whenever we make a decision ...

PLMJ | May 2011

The General Framework for Taxation in Angola was approved in the National Assembly by Law 7/11 and published in the official gazette for Angola on 16 February. This piece of legislation is one of the steps in Angolan tax reform, the objectives of which are well-known ...

It currently appears that Texas may join a growing number of states that have passed laws aimed at increasing tax collection from online retail transactions. On Wednesday, April 27, 2011, the Texas House passed H.B. 2403, which provides that out-of-state retailers that have relationships with certain Texas “affiliated” entities will be deemed to be doing business in Texas for purposes of the sales and use tax. H.B. 2403 will now be sent to the Texas Senate for consideration ...

Haynes and Boone, LLP | April 2011

Starting April 6, 2011 the Social Security Administration (SSA) resumed sending its “no-match” letters (or “decentralized correspondence (DECOR) letters”) to advise employers of reported social security numbers that do not coincide with SSA’s records. In 2007, SSA stopped sending DECOR letters due to federal litigation focused on an insert that the Immigration and Customs Enforcement agency (ICE) wanted to include with the letters ...

Haynes and Boone, LLP | April 2011

On March 22, 2011, the Fifth Circuit ruled that the Uniformed Services Employment and Reemployment Rights Act (“USERRA”) does not support a cause of action for hostile work environment. This is the first ruling from any Circuit Court regarding the issue. USERRA, a federal statute that establishes rights for members of the National Guard and Reserve, applies to all public and private employers, regardless of size ...

Haynes and Boone, LLP | April 2011

On September 25, 2008, former President George W. Bush signed the ADA Amendments Act of 2008 (the “ADAAA” or the “Act”) into law, broadening the definition of “disability” under the Americans with Disability Act (“ADA”). The ADAAA makes it easier for people to establish that they are protected by the ADA and overturns holdings in several well-known Supreme Court decisions, which had previously narrowed the “disability” definition ...

Haynes and Boone, LLP | April 2011

On April 4, 2011, the U.S. Patent and Trademark Office (USPTO) issued a Final Rule implementing the prioritized examination track (“Track I”) of its new examination timing control procedures.1 Under Track I, patent applicants can accelerate examination of certain patent applications that are filed on or after May 4, 2011 ...

Lavery Lawyers | April 2011

Contents* Major Relief for Non-Residents of Canada * A New act on Legal Publicity * Stock options Can Be advantageous, But Be Careful! * Adoption of IFRS and Recent GaaP Changes: The impact on Credit agreements MAJOR RELIEF FOR NON-RESIDENTS OF CANADAPhilippe Asselinpasselin@lavery ...

PLMJ | April 2011

International double taxation is an obstacle to trade relations and to the free movement of goods, services, people and capital. The need to eliminate this obstacle has become more acute in the current context, dominated by new technologies and by the internet ...

Haynes and Boone, LLP | March 2011

The USPTO has declared that the aftermath of the March 11, 2011 earthquake and tsunami in Japan constitutes an “extraordinary situation” under 37 C.F.R. §§ 1.183 and 2.146 that justifies certain measures of relief from patent regulations. While the PTO cannot declare this extraordinary situation a “postal emergency” to grant stronger relief, it has elected to recognize the difficulties of its innovation customers in the affected areas of Japan ...

Lavery Lawyers | March 2011

* The New Act Respecting the Legal Publicity of Enterprises and Trusts * New Filing Requirements for Partnerships   * Requests for Production of Documents by the Tax Authorities * Your’re Fired!: The Impact on the Exercise of Stock Options THE NEW ACT RESPECTING THE LEGAL PUBLICITY OF ENTERPRISES AND TRUSTS André Paquette apaquette@lavery ...

Haynes and Boone, LLP | March 2011

According to an old Russian Proverb, “A spoken word is not a sparrow. Once it flies out, you can’t catch it.” Applying this to the employment context, if an employee verbally complains that his employer is violating the FLSA, is the employee protected from retaliation? Deciding a split among the circuit courts, the Supreme Court answered the question affirmatively, eliminating the need for a net: the FLSA protects employees who file oral complaints. Kasten v ...

Lawson Lundell LLP | March 2011

These days many US businesses are looking north to Canada for new markets. This paper discusses when a US business needs to worry about the Canadian tax system. The short answer comes from some of the oldest provisions in the Income Tax Act. US businesses need to worry about Canadian tax when they have a physical presence in Canada. To read this paper, click here. For more information please contact Len Glass at [email protected] or 604.631.9140 ...

Employers across the country are encountering problems with successful completion of the I-9 Form, a one-page form required to verify employment eligibility of workers in the United States. Despite internal audits and I-9 training, employers continue to identify errors on their I-9 Forms. Each I-9 error is treated as a separate violation resulting in a hefty fine ...

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