Recently, the Centers for Medicare & Medicaid Services (CMS) announced it is rescinding the audit determinations for providers notified in January 2021 that had failed to qualify for the “mid-build” exception. CMS took this action due to questions raised by these providers regarding the audit process ...
This week the government has published the draft legislation for the residential property developer tax (“RPDT”) for technical consultation. RPDT is a new tax, intended to be imposed on companies carrying out residential property development from 1 April 2022, and described by the government as being introduced “to ensure that the largest developers make a fair contribution to help fund the government’s cladding remediation costs” ...
As it is known, starting from October 15 until December 31, 2021 (the deadline set for the end of the state of emergency), the obligation to possess – and to show on request – the “green pass” 1 has been extended to all workers, including those of the private sector, in order to allow their access to workplaces. With regard to this matter, Law Decree no ...
The White House announced on Monday, Sept. 20, 2021, that in early November of this year, it intends to end the COVID-19 travel bans imposed in 2020 and replace them with vaccination and COVID-19 testing requirements for almost all travelers ...
Law360 published an article this week by Dinsmore health care attorney LaTawnda Moore about an ongoing scheme made possible by the increasing prevalence of telehealth during the COVID-19 pandemic. This scheme is putting telehealth executives and health care providers at risk of criminal and civil liability. An excerpt is below. The telehealth executives pay health care providers for prescriptions ...
[!<CDATA[ The trend toward conducting business online has gained even stronger momentum as the economy continues to adapt to the challenges of the COVID-19 pandemic. But an increased digital presence carries the potential for increased legal risk ...
The Ohio Department of Commerce (Department) recently announced licensed medical marijuana cultivators who are maxing out their grow area capacity will be permitted to apply for an expansion. Presently, there are 20 Level I cultivators capable of growing up to 25,000 square feet of medicinal marijuana, and 15 Level II cultivator licensees that are smaller in scale and permitted up to 3,000 square feet of grow capacity ...
COVID-19 has thrust the world into recession and its rippling effects have given rise to rapid and accelerating changes. Many businesses have moved or expanded into online channels as we collectively begin to embrace and advance headlong into an increasingly digitalized society ...
Background On 15 July 2021 the States of Deliberation (Guernsey's parliament) approved the Income Tax (Guernsey) (Amendment) Ordinance, 2021 (the "Ordinance") which makes a number of important amendments to Guernsey's Income Tax Law ...
A key concern for shipowners and lenders will be where to register these new vessels. In this briefing, we consider three factors that usually influence the choice of flag state: (1) financing considerations, (2) recognition for the flag and (3) speed, responsiveness and certainty. Introduction Choosing the flag state where a ship will be registered requires balancing different factors ...
We would like to take this opportunity to remind our readers that the immovable property tax (“TOIP”) and Unused Land Tax deadlines for 2021 are fast approaching next Thursday (the 30th) of September 2021. The 2021 TOIP and Unused Land Tax payment can be submitted at any tax branch or any branches of the following banks: Canadia, ACLEDA, Vattanac, Cambodia Public Bank or ABA Bank ...
Please find, herein, the latest up-to-date digest of the most significant court decisions, concerning the conducting of internal investigations and the subsequent bringing of employees to disciplinary and material liability. Here are the key decisions of the Higher Courts of the Russian Federation, as well as precedents of regional judicial authorities, over the 2018 – 2021 period. 1 ...
The President characterised this initiative as one necessary to counter "a pandemic of the unvaccinated", stating, "This is not about freedom or personal choice. It’s about protecting yourself and those around you" ...
The government is consulting on much anticipated draft regulations fleshing out the details of the new notifiable event requirements introduced by the Pension Schemes Act 2021 ...
Employment cases involving teachers can involve particularly nuanced considerations for schools. It is not easy to balance safeguarding duties with employment law obligations. We look at a recent case which highlights this very issue. The welfare and safety of children is at the heart of every educational establishment’s ethos, but balancing safeguarding duties with the legal rights of teachers can present difficulties ...
Pensions form part of the assets that can be distributed between a couple on divorce/dissolution. This guide will provide you with an overview of what you need to know about pensions if you are separating or getting divorced. What pensions can be shared? Defined benefit/final salary schemes (for example public sector schemes) Defined contribution/money purchase schemes (for example personal pensions, SIPPS and some occupational schemes) Additional state pension ...
Below, you will find some practical solutions to prepare you for the labour litigation in Russia. The peculiarity of labour disputes in Russia is that they seldom start with great financial demands from employees. They are more about the status of the organisation, its reputation and similar issues. However, practice shows that given the length and formality of litigation, financial claims, originally insignificant, can turn into fairly large claims, over time ...
On Monday, September 13, 2021, the House Ways and Means Committee released several markups of proposed legislation (the “House Tax Proposals”) intended to pay for various proposed spending initiatives. Importantly, the House Tax Proposals are not entirely consistent with the “General Explanations of the Administration’s Fiscal Year 2022 Revenue Proposals” (the “Green Book”) released by the U.S ...
On Sept. 15, 2021, the Centers for Medicare and Medicaid Services (CMS) issued a proposed rule to repeal the Medicare Coverage of Innovative Technology (MCIT) and Definition of “Reasonable and Necessary” final rule, which was published on Jan. 14, 2021, and would be effective on Dec. 15, 2021. In June 2021, we reported on CMS’ decision to delay the MCIT Program Final Rule (The Rule) ...
On Sept. 13, 2021, the House Committee on Ways and Means released the remainder of its numerous tax reform proposals. The proposals will be subject to continued negotiations and are not law. But, the proposals are an indication of what may be coming soon ...
September 16, 2021 By: John Epperson The COVID-19 pandemic will likely to be a concern and challenge for employers for longer than anyone had hoped or anticipated. As businesses adjust to what seems to be a “new normal” it is worth a reminder that COVID-19 infection can be a recordable illness on an employer’s Occupational Safety & Health Administration (“OSHA”) 300 Injury and Illness Log. OSHA’s recording criteria under 29 CFR 1904 ...
House Democrats recently released additional legislative proposals that, if passed, would affect several commonly used estate planning techniques. Among those proposals are three that would significantly impact some of the more common wealth transfer strategies. It is too early to tell whether this legislation has any chance of passing, but clients who are planning to use strategies that would be affected by these changes should watch carefully for future developments ...