The Spanish Tax Agency published on their webpage an information notice by the Customs and Special Taxes Department with the intention of “enabling interested parties to comply with their tax and customs obligations” as it regards the arrival and departure of recreational craft from the customs territory of the Union ...
Recent amendments to Mauritius’ Employment Rights Act (“ERA”) have brought about regulation into an area of employment law that many foreign jurisdictions have struggled to deal with: the gig economy, which has so far been characterised by short term contracts or freelance work as opposed to permanent contracts and the accompanying benefits ...
On October 3, 2018, the IRS issued guidance for employers on how to claim tax deductions for business meals this year. Under the Tax Cuts and Jobs Act, ("TCJA") business expenses for "entertainment" are no longer deductible, effective for 2018. However, the TCJA did not modify the separate 50% deduction for expenses for business meals, which left employers wondering how to distinguish a business meal from entertainment ...
Under newly enacted Section 1400Z of the Internal Revenue Code of 1986 (the “Code”), beginning on December 22, 2017, taxpayers may defer, and in some cases partially eliminate, capital gains by making certain investments in “qualified opportunity zones.” A qualified opportunity zone is a “population census tract” in a state designated low-income community ...
Striking is a fundamental right enshrined in South Africa’s Constitution. However, section 36 of the Constitution accepts that a fundamental right can be limited. Sections 64 and 65 of the Labour Relations Act, 1995 (the “LRA”) contain these limitations for strikes. Section 64 requires certain procedures to be followed prior to a strike taking place for it to be “protected” ...
Impact of China’s investment on the South African tax base The news that China has committed to invest approximately R200-billion in South Africa was greeted with much fanfare throughout the country. Approximately ZAR33-billion of this will constitute a loan to Eskom, which is particularly good news given the funding requirements of the entity. A loan will also be advanced to Transnet in the amount of ZAR4-billion ...
Is the singing of offensive songs a dismissible offence? The South African Constitutional Court recently handed down judgment inDuncanmec Proprietary Limited v Gaylard N.O & Othersin which it considered whether the singing of struggle songs, containing words that could be construed as offensive, warranted dismissal ...
The decriminalisation of private cannabis possession and use and the workplace In the recent decision in the consolidated matter ofMinister of Justice and Constitutional Development and Others v Prince; National Director of Public Prosecutions and Others v Rubin; National Director of Public Prosecutions and Others v Acton and Others(the “cannabis judgment”), the Constitutional Court considered whether it should confirm the decision of the High Court which declared various pr
The New Rwandan Labour Code: a mixed bag of pro-employer and pro-employee changes Effective from 6 September 2018, Rwanda’s New Labour Code (law n° 66/2018 of 30/08/2018 regulating labour in Rwanda) repealedlaw n° 13/2009 of 27/05/2009 regulating labour in Rwanda(the “Repealed Labour Code”), which has been in force for over nine years. This article gives an overview of the key changes introduced by the New Labour Code ...
Due to recent federal regulation, employers must follow new disclosure procedures before performing background checks. Effective September 21, 2018, the Consumer Financial Protection Bureau (CFPB) issued updated model disclosure forms mandated by the Fair Credit Reporting Act (FCRA). The new forms may be accessed here. The last time the CFPB provided a model disclosure form for use by employers performing background checks was 2012 ...
A key quality for a successful attorney, leader of an organization, claims professional or human resource professional requires effective negotiation skills to resolve conflict and disputes. Negotiating over 1,000 such disputes as an attorney and mediator has been a tremendous education on how to successfully resolve disputes and conflict ...
It is fair to say that we are in an era of unprecedented multilateralism and convergence in tax matters. The Bahamas has already committed to the implementation of the Common Reporting Standard, having already signed onto the Multilateral Competent Authority Agreement and published its list of exchange partners with automatic exchanges that commence in September 2018 ...
In two recent decisions, the Tax Court issued rulings that could impact the effectiveness of family limited partnerships in estate planning. For the first time, the Tax Court held that assets of a limited partnership could be taxed as part of the estate of a decedent who held only a limited partnership interest ...
Scotland is currently home to one of the largest life science clusters in Europe, with more than 700 organisations based here employing some 37,000 people. With 15 universities producing highly skilled graduates; the NHS as a massive single source of patient data; and world leading research centres in life sciences, Scotland attracts some of the brightest international scientists and life science businesses ...
My time is short, so let me get to my subject without delay.I begin with a few observations on the Reality we face.First, the bad news - not all of it, just some of it; just four things that I regard as being among the more worrisome realities that confront us today.Firstly, in terms of aggregate dollar volume, we are a much smaller industry now than we were just a few years ago ...
Lawyers are often criticised for using overly complex legal and technical wording in contracts. The purpose of a contract is, amongst other things, to clearly set out the rights and obligations of the contracting parties, and to limit uncertainty during the particular project. To this end, it is important to use plain English in contract drafting and as a general rule, to use short sentences, defined terms and a clear and logical structure ...
In a case closely monitored by the hospitality industry, the Ninth Circuit ruled in favor of servers and bartenders who alleged their employers were improperly claiming employees’ tips as a credit toward the federal minimum wage.Marsh v. J. Alexander’s LLC, No. 15-15791 (9th Cir. Sept. 18, 2018). The en banc court reversed a prior panel decision and rejected the employer’s arguments that the regulations in question were not entitled to judicial deference ...
Months into the United States’ trade dispute with China, and there is no end in sight to the dispute. There are three significant deadlines for U.S. importers to consider involving the tariffs the U.S ...
The Migration Advisory Committee (MAC) has today published its report1 on immigration reform. As the MAC itself acknowledges, there will be “winners” and “losers” in any policy for immigration reform.On an initial reading of the report, it would appear the reforms proposed, while impacting all sectors, would be most challenging for those sectors employing a low-skilled workforce ...
Morgan & Morgan opened its first offices in The Bahamas since 1991. We created MMG (Bahamas) Ltd. as a corporate service and later on, in 1996, founded MMG Bank & Trust Ltd., which started our financial unit´s successful path into the financial service industry ...
In Malatji v Minister of Home Affairs and Another, the South African Labour Appeal Court (“LAC”) had to determine when mora interest (interest accrued on overdue payment) should begin running. In circumstances where the Labour Court had ordered the substitution of an arbitration award granting retrospective reinstatement with an order for the payment of compensation, but had made no provision for the timing of interest ...
In EEOC v. BNSF Ry. Co., Case No. 16-35457 (9th Cir. Aug. 29, 2018), the Ninth Circuit held that an employer violates the Americans With Disabilities Act of 1990 ("ADA") by demanding that a job applicant with a perceived disability pay the cost of medical testing prior to being deemed eligible for employment. The employer offered an applicant a job as a Senior Patrol Officer on the condition that he satisfactorily complete a medical review ...
The General Data Protection Regulation (GDPR) also affects the working relationship between the employer and the works council. Among other things, it affects the use of works agreements as legal basis, the (possible) responsibility of the works council under data protection law, as well as the controlling authority of the company data protection officer over the works council. WORKS AGREEMENT AS INFORMATION PURSUANT TO ART ...
Restrictive covenants seek to limit the ability of employees, typically senior ones, to work or carry out certain actions for a specific period after their employment is terminated. They are notoriously difficult to enforce because a court’s starting point is that they are an unenforceable restraint of trade, unless they are shown to be necessary to protect the employer’s business ...
