Prior to the Tax Cuts and Jobs Act of 2017 (TCJA), taxpayers who itemized could annually deduct state and local taxes (SALT) paid on their personal federal tax returns. The TCJA added in IRC Section 164(b)(6), effectively placing a $10,000 cap on taxpayers' federal itemized SALT deductions.1 The cap on SALT deductions applies for tax years ending December 31, 2017 through December 31, 2025 ...
It can be tricky for employers to stay up to date with how to complete right to work checks especially given the government’s ever-changing guidance in this area. We outline recent developments and what employers need to know now and for the future. Every employee, regardless of nationality, requires a right to work check ...
Employee networks are voluntary groups of employees that come together based on shared identity or life experience. Properly organised and empowered networks greatly benefit those organisations genuinely looking to foster a diverse and inclusive workplace ...
The European Commission has presented its Proposal for a Regulation on the European Health Data Space (the “Proposal”). While it aims to strengthen the rights of individuals and unlock data’s potential for research purposes, it also adds complexity to an already extensive legal framework. Here is what you need to know: In its 2020 Data Strategy, the European Commission outlined a plan to unlock the untapped potential of the EU data economy ...
In a 5-4 decision, the United States Supreme Court held that states and their agencies cannot invoke sovereign immunity as a defense to claims of discrimination brought under the Uniformed Services Employment and Reemployment Rights Act of 1994 (“USERRA”)[1] in Torres v. Texas Department of Public Safety.[2] With this new ruling, public employers should continue to be mindful of the protections that USERRA provides active-duty and veteran employees ...
Persons using medical services in Poland are subject to special legal protection. Regardless of their nationality, all patients have the same rights. Our guide explains the key patient rights and legal solutions concerning citizens of Ukraine. A guide prepared by Małgorzata Sokołowska and Natalia Falęcka-Tyszka from the firm’s Healthcare practicehttps://wardynski.com.pl/upload/2022/04/realizacja-swiadczen-opieki-zdrowotnej_en ...
Through an announcement issued by the Ministry of Finance, Mario Marcel, the government presented the general outlines of its tax reform proposal. This reform would consist of four bills (two of which would be submitted to Congress during July, and the remaining ones during the fourth quarter), which will be relevant to know in order to analyze the details of this announcement. On our web page (https://reformatributaria.carey ...
This was introduced on 6 April 2022 and is an essential part of the recruitment process, as this will ensure you have a statutory excuse against a civil penalty and allow you to remain compliant as your duty of sponsors if you currently hold a sponsor licence. The digital right to work check can only be made by Identity Service Providers (IDSPs) for British and Irish Citizens as physical proof of documents are expected to finish by 2025 ...
On 2 August 2021, the Fiscal Incentives Review Board (FIRB) adopted Resolution No. 19-21, a temporary measure to support the recovery of registered business enterprises (RBE) during the covid-19 pandemic. The resolution allowed all RBEs in the information technology-business process management (IT-BPM) sector to continue implementing work from home (WFH) arrangements until 31 March 2022 without affecting their fiscal incentives ...
Supreme Court Ruling Sets the Foundation for GST on Secondment of Employees AUTHOR: Reena Asthana Khair Senior Partner and Head International Trade & Indirect Taxation Kochhar & Co. EMAIL: [email protected] Japanese Multinational companies often share their talent pool across borders and jurisdictions by secondment of Japanese nationals ...
We are looking for outstanding senior-level corporate and M&A lawyers with over 8 years of experience to join our award-winning practice. Careers Kudun and Partners Founded in 2015, Kudun and Partners is a modern and forward-thinking law firm with a vision for a more client-focused way of practicing ...
We are looking for outstanding mid-level corporate and M&A lawyers with over 4 years of experience to join our award-winning practice. Careers Kudun and Partners Founded in 2015, Kudun and Partners is a modern and forward-thinking law firm with a vision for a more client-focused way of practicing ...
In a case decided on the 4th May 2022 (case number 524/14), the Court of Appeal held that a restriction contained in an employment contract which prevented an employee from soliciting or interfering or endeavouring to entice a customer away from the company after termination of employment, for a period of two years, could be enforced by the employer ...
Throughout my career as a banker and as an attorney, as well as through experiences with friends and their families, I have noticed that there is no topic more taboo than talking to someone about their death and how they intend to distribute their accumulated assets during their lifetime. It is incredible that, for many, this topic is so difficult to face with an objective mind to leave their estate affairs in order, no matter how small it may be ...
The Prime Minister has approved, and government has published the long-awaited final terms of reference for the COVID-19 Inquiry. The inquiry, chaired by the Rt Hon Baroness Heather Hallett DBE, is two-fold and will: 1. Examine the COVID-19 response and the impact of the pandemic in England, Wales, Scotland and Northern Ireland, and produce a factual narrative. 2. Identify the lessons to be learned from the above, to inform preparations for future pandemics across the UK ...
Employees have the right to access personal data relating to them held by their employer. However, responding to such access requests is not always easy. In a 2-part article, we tackle the 12 questions employers most frequently ask when handling DSARs. 1. How do I verify that the request is genuine? There is no set format for making a data subject access request (DSAR), so a request might be made verbally, in writing, by email or by other electronic means ...
Employees have the right to access personal data relating to them held by their employer. However, responding to such access requests is not always easy. In a 2-part article, we tackle the 12 questions employers most frequently ask when handling DSARs. 7 ...
Hidden among its flurry of end-of-term blockbusters, on June 27, 2022, the U.S. Supreme Court issued a long-awaited opinion inRuan v. United States. InRuan,the Supreme Court addressed the issue of whatmens reaa physician must possess to be guilty of illegally distributing controlled substances through the use of allegedly improper prescriptions ...
On June 15, 2022, the Supreme Court of the United States released its long-awaited decision in American Hospital Association v. Becerra in which it unanimously held that the United States Department of Health and Human Services (HHS) overstepped its statutory authority by cutting 340B-related reimbursement to hospitals ...
As of June 21, 2022, importers of goods from China and other countries that contain China origin inputs of components or raw materials are subject to the enforcement provisions of the Uyghur Forced Labor Prevention Act (UFLPA). As a result, importers should now perform significant due diligence on all tiers of the supply chain of their imports and update their compliance policies and internal controls to address the risks of forced labor in their supply chains ...
In a recent case the Employment Appeal Tribunal (EAT) upheld a 25% uplift to compensation for an employer’s failure to comply with the ACAS Code of Practice, following a discriminatory dismissal that was purportedly due to redundancy ...
Another instalment from the UK courts guiding employers on how to comply with S145B of TULRCA when participating in collective bargaining. In the same month as we are contending with the largest rail strikes in 30 years, it is apt that the Employment Appeal Tribunal (EAT) in Edinburgh has issued a decision in a theme of cases involving Section 145B of TULRCA and how it can impact pay negotiations ...
Shoosmiths colleagues Andy Graham and Amy Leech highlight some of the main considerations for employers looking to move their employees onto a four day working week. Shoospeak HR podcast 4 day working weeks - a dream or disaster? Shoosmiths colleagues Andy Graham and Amy Leech debate the four day working week pilot and some key considerations for employers looking to implement this type of working pattern ...
What is important to consider? Many Ukrainian citizens are forced to stay abroad due to a full-scale Russian invasion. Some were there before the war and could not return, others had to leave Ukraine after February 24. It is clear that something is very difficult to predict at the moment and it can happen that, depending on your circumstances, your stay abroad can be long ...
Dr. Christine Calleja, from Mamo TCV Advocates, attended this year’s European Employment Lawyers Association (EELA) annual conference, held between the 23rd and 25th June. After an absence of three years, the conference hosted around 450 lawyers who specialise mainly in employment law. This year, delegates from the employment lawyers association of each country met before the start of the conference, discussing ideas for future collaboration ...
