Payments of tax and penalties falling due between 8 March and 31 May 2020 arising out of tax assessments issued by the Italian Tax Authorities, the National Social Security Agency (INPS), the Italian Customs Agency and by Regional and Local Authorities, and any other enforcement claims aimed at collecting tax revenues, must be made in a single instalment by 30 June 2020. Payments made before the issuance of the Decree cannot be reimbursed to the taxpayer ...
In response to the severe public health emergency and the economically-damaging nationwide confinement measures triggered by the Covid-19 (“Covid-19”) outbreak in Italy, on 17 March 2020 the Italian government has adopted Law Decree #CuraItalia1 (the “Decree #CuraItalia”) ...
To mitigate the economic impact of the Coronavirus (COVID-19) pandemic, certain extraordinary measures have been taken in the field of taxation. The aim of these measures is to ensure the cash flows of companies and to allow some flexibility in complying with tax obligations and in the payment of taxes by companies and individuals ...
Relative to the pandemic declared by the World Health Organization due to the COVID-19 outbreak, below please find our analysis, impact and the various implications and legal effects that the spread of the so-called Coronavirus has on labor relations in Mexico ...
In order to mitigate the effects of the declaration of a State of National Emergency and provide resources to taxpayers, the following provisions have been published in the Special Edition of The Official Gazette El Peruano, on March 18, 2020: Tax deferrals and/or fractions.- Through Superintendence Resolution No ...
On 18 March 2020, the President of Ukraine signed a new law that introduces social tax, land, and property tax incentives during the quarantine period to include tax exemptions, postponement of tax audits and possibility to postpone tax payments. By possibility of postponement we mean that statutory deadlines for payment are not changed, but payment can be delayed with no penalty and interest ...
On March 18, 2020, President Trump signed into law the Families First Coronavirus Act that aims to provide emergency supplemental relief to Americans affected by the novel coronavirus (COVID-19) outbreak.The Act, among other things, aims to provide such relief by addressing three employment-related areas: (1) emergency paid sick leave to employees, (2) emergency leave under the Family and Medical Leave Act, and (3) support for unemployment insurance ...
On March 18, 2020, Governor Cuomo signed a bill to provide immediate assistance to New Yorkers impacted by COVID-19.The act provides paid and unpaid leave to employees “subject to a mandatory or precautionary order of quarantine or isolation issued by the state of New York, the department of health, local board of health, or any governmental entity duly authorized to issue such order due to COVID-19 ...
In IRS Notice 2020-17, the IRS extended the deadline for certain U.S. federal income tax payments due April 15, 2020 to July 15, 2020, up to certain limits depending on the taxpayer. IMPORTANTLY, as of now,this extension does not apply to the filing of any tax return or information return.All tax returns and information returns due on April 15, 2020 are still due on April 15, 2020 unless the due date is extended as provided by law ...
Introduction While the long-term litigation effects of the COVID-19 pandemic may not materialize for months – or even years – it is important for tort litigation attorneys and their clients to begin preparing now for potential legal issues that may arise. This bulletin is intended to serve as a non-exhaustive list of tort-focused legal considerations for health care providers, product manufacturers, and their attorneys in the new and ever-evolving COVID-19 landscape ...
On March 17, 2020, California Governor Gavin Newsom issued an Executive Order suspending some of the notice requirements under the California WARN Act ("Cal-WARN"), the state counterpart to the Federal WARN Act. The order came in response to the sudden onslaught of workplace closings across California due to COVID-19. Under the Cal-WARN, employers with 75 or more employees must give 60-days' written notice to employees and unions before layoffs occur ...
On March 18, 2020, the Senate approved, and President Trump signed H.R. 6201, the "Families First Coronavirus Response Act." The legislation contains a number of provisions related to employees' rights to time off and pay, provides tax credits to employers, and includes expanded health services and unemployment provisions. The provisions related to employees' rights to time off and pay, tax credits, and unemployment are summarized here: Family Medical Leave Act Expansion (H.R. 6201) H ...
The ongoing global COVID-19 pandemic is upending regular commercial activity across the United States and around the world, and that disruption is expected to escalate. Among the issues confronting our clients, the effect of public health orders and other measures to address COVID-19 is threatening, impacting, and in some cases, outright prohibiting the performance of material contractual obligations ...
At their core, the Regulations in terms of the Disaster Management Act, 2002 issued and brought into operation yesterday, 18 March 2020, outline the responsibilities of all government departments, the release and allocation of resources, and the conditions under which liquor industry may function. In the wake of the coronavirus (COVID-19) epidemic being declared a national state of disaster, the Regulations are intended to contain the spread of the virus ...
President Cyril Ramaphosa, in his address to the nation on Sunday, 15 March 2020, declared a national state of disaster and introduced a numberof measures to curb the spread of the new Coronavirus (COVID-19). As of 19 March 2020, South Africa has recorded 150 confirmed cases of COVID-19 ...
With the outbreak of the coronavirus (COVID-19), many businesses have taken the decision to request that employees work from home. To work from home, employees will either be using their own personal devices or company-issued equipment to either access the company network remotely or to transmit data and information through their own personal network. There are a few inherent information security risks that are posed by these arrangements ...
At Patterson Belknap we continue to diligently monitor the outbreak of the COVID-19 coronavirus and assess the potential legal and business issues that may arise relating to the virus. The situation is fluid, and best practices and guidelines are evolving in real time. We are closely monitoring the situation as it unfolds, and share our latest perspectives on the legal issues relating to COVID-19 below ...
The recent outbreak of 2019-nCOV, a flu-like respiratory illness better known as the Coronavirus, is causing employers to ready themselves for a variety of responses to the spread of the virus. Human Resources professionals are seeking guidance on how to promote a safe and healthy working environment without violating the rights of ill or potentially ill employees. We have some tips to help strike the right balance ...
In the current situation, employees who come into contact with other employees may be diagnosed with COVID-19. What is an employer’s obligation to notify other potentially exposed employees? Employers have a general duty to provide a safe workplace under Cal/OSHA and federal OSHA ...
On March 17, Treasury Secretary Steve Mnuchin announced a new tax plan to stimulate the economy during the COVID-19 crisis. Under the new plan, individuals and corporations can defer $1 million, and $10 million, respectively, in tax payments for 90 days. Importantly, individual and corporate taxpayers can take advantage of the new plan without incurring any interest or penalties ...
On March 16, seven Bay Area counties issued "shelter-in-place" restrictions, which create compliance issues for cannabis operations licensed as dispensaries or as delivery services ...
Following the measures announced by the Federal Government on 12 March 2020, more and more employers are considering implementing a temporary telework regime, in which employees are required to work from home. Can an employer impose such a measure and what are the implications? An employer cannot unilaterally oblige an employee to work from home, except if employees are exposed to specific health and safety related risks at work ...
Congress appears to have reached an agreement on legislation to provide paid family and medical leave in connection with the COVID-19 pandemic. However, the bill still must be signed into law by the President. In the interim, Pittsburgh employers should take note that the City of Pittsburgh has passed legislation that already requires most employers operating in the City to provide for the accrual of minimum amounts of sick leave effective March 15, 2020 ...
In the early hours of Saturday, March 14, 2020, the United States House of Representatives passed the Families First Coronavirus Response Act (FFCRA), which is designed to expand relief in response to the COVID-19 outbreak, through access to free testing, enhancing food assistance, increasing Medicaid funding, and providing paid sick leave and unemployment benefits to workers ...
The Equal Employment Opportunity Commission (EEOC) issued a public statement on its website on Wednesday, March 18, 2020, providing updated guidance on acceptable employment practices in light of the ongoing COVID-19 pandemic. The statement highlights common questions employers may have regarding how to manage employee issues related to COVID-19 and provides guidance ...
