On Thursday, April 9, 2020, the U.S. Department of the Treasury issued Notice 2020-23 (the “Notice”), updating and expanding the relief granted by Notices 2020-18 and 2020-20. Notice 2020-23 postpones tax filing and payment deadlines until July 15, 2020, for many taxpayers in order to grant some amount of relief to individuals, businesses, non-profit organizations and trusts/estates amid the coronavirus/COVID-19 crisis ...
On October 31, 2018, the Treasury Department released proposed regulations (“the Proposed Regulations”) providing guidance on the application of Section 956 of the Internal Revenue Code of 1986, as amended (the “Code”) following recent tax law changes under the Tax Cuts and Jobs Act (the “Act”) ...
On May 13, 2020, the Department of the Treasury and the Internal Revenue Service (“IRS”) issued final regulations under Section 385 of the Internal Revenue Code (“Code”), T.D. 9897 (“Final Regulations”), which address the classification of certain related party debt as stock or equity for U.S. Federal income tax purposes ...
On Friday, March 27, 2020, the U.S. Department of the Treasury issued Notice 2020-20, which postpones the filing and payment deadline for any taxpayer who is required to file Form 709 (U.S. Gift and Generation-Skipping Transfer Tax Return) or who has Federal gift or generation-skipping transfer tax payments due on April 15, 2020 ...
Unfair dismissal disputes arising from allegations of insubordination have had their fair share of attention from South African arbitrators and the courts. The latest of these decisions is that of the Labour Court inNaicker v Commission for Conciliation Mediation and Arbitration and Others. The employee in this matter, Ms Naicker, was employed by Africa Flight Services (a cargo handler) as a customer service agent ...
Unfair dismissal disputes arising from allegations of insubordination have had their fair share of attention from South African arbitrators and the courts. The latest of these decisions is that of the Labour Court in Naicker v Commission for Conciliation Mediation and Arbitration and Others. The employee in this matter, Ms Naicker, was employed by Africa Flight Services (a cargo handler) as a customer service agent ...
With the recent implementation of electronic invoicing in El Salvador, it is of interest for taxpayers issuing VAT control documents to know the platforms enabled by the Tax Administration to comply with the technical and regulatory requirements established to allow the digitalization of the invoicing process. Art. 119-A of the Tax Codestates that electronic tax documents (DTE) shall be governed by the provisions of said code ...
We are very excited to be supporting the UN Global Compact Network UK’s ‘Transitioning to a Net Zero’ webinar series. On Tuesday 19 October 2021, the ‘Transitioning to Net Zero for Professional Services’ webinar took place. In this webinar our Chairperson, Peter Duff, discussed the challenges facing professional services firms in setting and reaching net zero targets ...
Dear valued clients, colleagues and friends,With effect from 1 April 2022, Malaysia will enter the “Transition to Endemic” phase ...
Gift Tax Return Requirement for 2012 TransactionsDuring 2012, uncertainty about future estate and gift tax exemptions and rates led many of our clients to make substantial gifts during 2012 to their descendants or to trusts for descendants ...
IN THIS ARTICLE, NADIA ABU BAKAR DISCUSSES AN EMPLOYER’S PREROGATIVE TO TRANSFER EMPLOYEES Introduction There may be an instance where you receive a letter from your company with the following content: “In light of the business requirements of the Company, you shall be transferred to xx with effect from xx ...
BAG, judgment of Apr. 9, 2019 – 1 ABR 30/17 The transfer of an employee after the loss of job to the care of an in-house "Job Service and Placement" unit constitutes a transfer requiring consent within the meaning of Sec. 99 para. 1 BetrVG [German works constitution act]. If the selection procedure is carried out by the parties pursuant to a framework agreement, the instruction in the approval procedure also covers the selection procedure ...
Until June 30th, 2020, inclusive, companies shall notify employees in written form: on changes connected with setting out a digital register of employees’ work experience; on employees’ right to choose whether to continue keeping a labour book, in hard copy, until December 31st, 2020 ...
The regulation of Transfer Pricing is one of the mechanisms through which the Directorate General of Revenue (DGI) seeks to avoid the erosion of the tax base. In Panama, it is regulated in the Fiscal Code in its Chapter IX from Article 762-A to 762-Ñ. The obligation on the issue of Transfer Pricing and specifically with the study is generated since the 2011 period ...
The system applicable to the transfer of a company or part thereof set forth in Articles 318 to 321 of the Labour Code is aimed at rendering this system compatible with Community Law, notably with Council Directive of 12 March 2001, which focuses on this issue on the approximation of the laws of the Member States relating to the safeguarding of employees' rights in the event of transfers of companies or establishments ...
Employers, contracting companies, enterprises and individuals who use employees, contractors, or people in arrangements of phone or cellphone orders, website orders, mobile apps, digital platform, gig economy, and freelancers, for delivery service or the purchase and delivery of goods and merchandise, must comply with the following prevention and promotional measures: Set appropriate communication channels for notifying suspected cases of Covid-19 to the District, Department or Munici
It is here. The German Trade and Business Secrets Law (Geschäftsgeheimnisgesetz; GeschGehG) came into effect on April 26, 2019. Companies wishing to ensure protection of their business and trade secrets (such as customer, supplier and staff lists) in the future are required to take and document appropriate non-disclosure measures. This is effective immediately ...
As employers adapt to the impacts of COVID-19, wage and hour compliance continues to present unique challenges. To help employers navigate these uncertain times, government enforcement agencies and legislatures have continued to issue new laws, opinion letters, and guidance all employers should understand and act upon ...
This is the second article in our 2021 Tricky Issues Series. We will be looking at the five most common causes of delays in disciplinary processes, including the topical issue of delays relating to Covid-19, and how employers can best manage them ...
Obtaining a medical report on an employee can be a sensitive and complex process. We set out our top tips for employers, including the key matters to include in the letter of instruction and the legal considerations they need to navigate. When to seek a medical report There are several situations where an employer might seek a medical report on an employee or prospective employee ...
Register your property Online.Registering for an online real property tax account at propertytax.gov.bs is easy, and all that is needed is the property assessment and grid numbers (found on any bill or tax certificate). Once registered, the online account is a convenient way of keeping track of your account. Payment can also be made through the online account, and a tax certificate can be printed directly from the account.Pay the tax by 31st March and enjoy a 10% reduction ...
Earlier this month, the DFDL Employment & Labour Team organized a well-attended webinar on Workforce Restructuring in Cambodia, Lao PDR, Myanmar, Thailand & Vietnam. Our experts shared their insights with the audience on ways to minimize COVID-19 related labour challenges in compliance with local law as well as practical steps and considerations when implementing options available to employers to cut down labor costs in each jurisdiction ...
