In line with the actions planned in the European Union’s tax policy agenda to reform the corporate tax system, the Proposal for a Council Directive 2021/0434 (the “Unshell Directive”) was published on 22 December 2021. This proposal introduces a set of rules to prevent the improper use of shell companies (companies without economic substance) exclusively intended to obtain tax advantages ...
[!<CDATA[ A recent opinion from the Court of Appeals of Texas provides clarification regarding a contractor’s right to payment where the adequacy of the work performed is challenged and an owner attempts to rely on a satisfaction clause to withhold payment. It also sheds light, in the context of complex construction contracts, on the common contract requirement that the contractor must “strictly comply” with the Contract requirements. In Turner v ...
[!<CDATA[ Generally, the government has immunity from being sued with some exceptions grounded in statute or case law. Having a contract with the federal government is one such exception, and an interrelated exception falls under the Severin doctrine ...
CRF Payments to ANCs and Their Shareholders Are Not Taxable On January 21, 2022, the Department of the Treasury held a consultation with Alaska Native Corporations on the federal income tax consequences of Coronavirus Relief Fund (CRF) distributions made to Alaska Native Corporations (ANCs) and to Alaska Native Corporation shareholders ...
During the US President’s visit to Brussels, President Biden and President of the European Commission, Ursula von der Leyen, stated on Friday 25 March that the parties have agreed on the main principles of a new agreement on the protection of personal data transferred to the United States. While a concrete agreement text has not yet been published, the US White House has published a Fact Sheet explaining the key principles to be expected in the final framework ...
Dear valued clients, colleagues and friends,The issue of whether an employee is transferred or seconded can sometimes prove rather contentious. In a transfer, the employment relationship to transferred to the new employer (i.e. the original company is no longer the employer), whereas in a secondment situation, the employee remains under the employment of the original company but may perform work for the secondee company ...
Over the years, the Quebec courts have repeatedly stated that dismissed employees have a duty to mitigate the damages they suffer as a result of a dismissal. This obligation, which is now codified in the Civil Code of Québec,1 has been adapted to the circumstances of the cases over which the courts have presided. The question, then, is whether the COVID-19 pandemic is likely to have an impact on a dismissed employee?s obligation to mitigate damages ...
On March 15, 2022, President Biden signed an omnibus spending package for the upcoming fiscal year. Included in its nearly 3,000 pages is a reauthorization of the Violence Against Women Act (VAWA). As reauthorized, VAWA includes numerous safeguards to protect women and other victims of gender violence nationwide ...
The joint employer rule has been a hot topic in the last several years, mostly in the context of the Fair Labor Standards Act. Recall the drama of the Trump administration's narrower definition of a joint employer for wage purposes, followed by the Biden administration's almost immediate rescission of that rule. Gig economy workers have battled about overtime and their entitlement to it under the FLSA's definitions ...
Working remotely combined with “The Great Resignation” has raised questions about how employers can best protect their business interests in this new world of work. Rewind a few years and most employees were physically attending the workplace every day, which in turn made it easier for employers to monitor the work being carried out by their employees and ensure that confidential files were locked away safely ...
When it comes to continuing disclosure, two of the more common “material events” to occur are rating changes and the incurrence of a “financial obligation.” As a general matter, these are reportable events that should be posted to Electronic Municipal Market Access (EMMA). However, as a practical matter, these material events are frequently overlooked ...
On March 15, 2022, President Joe Biden signed into law the Consolidated Appropriations Act, 2022, which was passed by Congress on March 8, 2022 (CAA). The CAA temporarily extends meaningful changes for reimbursement of Medicare services delivered via telehealth. All CAA provisions regarding telehealth amendments will last for 151 days following the expiration of the Public Health Emergency (PHE), which is currently set for April 16, 2022 ...
March 24, 2022 By: John Epperson and Peter McGaw UPDATE: At the time Buchalter published its client alert regarding the new ASTM Standard for Phase I Environmental Site Assessments (Phase I ESAs), we noted that the new ASTM Standard would not be considered “All Appropriate Inquires” for purposes of establishing defenses under CERCLA until the Environmental Protection Agency (EPA) amended its regulations to incorporate the new Standard ...
A new regime The UK has introduced a new regime which, from 4 January 2022, requires purchasers to obtain prior approval for transactions in certain specified sectors ...
Oral Argument Scheduled for April 8 on Federal Contractor Vaccine Mandate Injunction Scheduled for April 8, 2022, with each side being afforded 15 minutes for argument. It appears that oral argument may be livestreamed by the 11th Circuit. Injunction Against Federal Contractor Vaccine Mandate Oral argument held on the United States’ appeal of a federal district court judge’s December 7, 2021, decision in Georgia v. Biden, Case No ...
On 10 March 2022, the Cabinet Office published the long-awaited draft Terms of Reference for the UK COVID-19 Inquiry.1 In this article we consider the implications for businesses impacted by the pandemic and how they may wish to get involved in the Terms’ finalisation. Terms of Reference are critical to a public inquiry as they define its scope and purpose ...
Dear valued clients, colleagues and friends,With effect from 1 April 2022, Malaysia will enter the “Transition to Endemic” phase ...
The Ohio House of Representatives passed HB 447 in February, 2022 and the bill is now pending approval by the Ohio Senate. If passed, this bill could expand the definition of a work injury to include some injuries sustained in the employee’s own home, provided certain criteria are met. Certainly, the precipitating reason for this proposed bill is the recent increase in remote and telework arrangements as a result of the COVID-19 pandemic and its repercussions ...
This article was first published in AmCham Thailand T-AB Magazine (March 2022 Issue): https://www.amchamthailand.com/t-ab-magazine/ After nearly two decades in the making, the Personal Data Protection Act B.E. 2561 (“PDPA“) was published on May 27, 2019. Ostensibly inspired by the EU General Data Protection Regulation, the PDPA was slated to go fully effective in June 2022 following a two-year delay due to COVID-19 outbreak ...
In the light of the current geopolitical situation, including severe counter sanctions and restrictions imposed by the Russian Government, people working in Russia and abroad may face new risks in their work and personal life. We would like to provide you with the general guidance to minimize such risks. Follow the link to learn more. Download file We hope that the information provided herein will be useful for you ...
When faced with an OSHA citation, it is not uncommon for an employer to acknowledge that a rule was violated, accept the citation, pay the penalty, and move on. Often, evidence that a rule was violated is easily obtained by an OSHA inspector ...
This Q&A is part of the publication prepared to provide insights into hiring remote workers in Asia Pacific by members of the Employment Law Alliance (ELA). SyCipLaw contributed the guide for the Philippine jurisdiction. You may access the complete publication here. Q. Is it possible for a foreign jurisdiction entity to hire remote workers in your country? What are the basic legal requirements (if any) for hiring remote workers from a foreign jurisdiction (contractor vs ...
We take a look at the options open for Ukrainian nationals fleeing to come to the UK and what you can do to help. The requirements for each are summarised below: 1. Ukraine Family Scheme This allows the family members of British citizens, people who are settled in the UK, people who hold pre-settled status in the UK under Appendix EU or people with refugee status or humanitarian protection to join their family members in the UK ...
Undertaking post-employment notice pay (“PENP”) calculations when an employee leaves a business can be complex and easy to get wrong. We discuss some of the issues facing employers when carrying out these calculations. Background PENP is relevant to determining the correct tax treatment of termination payments ...
Dinsmore employment law attorney Alyson St. Pierre authored an article for The Indiana Lawyer regarding a recent Indiana law that does not automatically grant religious exemptions from COVID-19 vaccinations and instead allows employers to investigate the validity of religious exemption requests. An excerpt is below ...
