On March 17, 2008, the Court of Québec fined Transpavé Inc. $110,000 after it pleaded guilty to a charge of criminal negligence causing the death of one of its employees. This is a first in Canada since the Criminal Code was amended so that an organization could be found guilty of criminal negligence in occupational health and safety matters ...
Difficulties in recruiting skilled employees and the labour shortage in some sectors are currently a source of headaches for many businesses. In this context, one solution may be to consider hiring foreign workers.In a press release published in September 2007, the Fédération des chambres de commerce du Québec noted that migrant workers are an indispensable asset to the competitiveness of Quebec businesses ...
1. The recently published Decree-Law 55/2008 of 26 March has set out the regulatory provisions necessary for implementing incentive measures for the speedier recovery of areas in Portugal that suffer most from typical inland regional problems, as provided for in the Tax Benefits Statute (EBF) ...
The Act respecting labour standards (hereinafter the “ALS”) was amended recently concerning absences due to sickness or accident and absences for family or parental reasons ...
Several major changes to the PRC’s Tax Law have come into effect since 1 January 2008. These include the unification of the income tax treatment of all enterprises (foreign and domestic as well as joint-venture companies), resumption of the previous 20 % withholding tax on outgoing dividends to be paid by foreign investment companies to their foreign parent companies, lower effective income tax rates and introduction of the concept of “resident enterprises” ...
Not treating a European collective bargaining agreement in the same way as a domestic collective bargaining agreement may be discriminatory according to EC law. Taking industrial action is, in itself, a fundamental right – but to force foreign companies to negotiate salaries without the existence of clear rules on what applies is not justifiable and is in conflict with the proportionality principle ...
ARGENTINE TAX SYSTEMPOLITICAL CONFIGURATIONThe Republic of Argentina has three levels of Government (Jurisdictions): Nation, Provinces and Municipalities.The government system of the Nation and the Provinces has three powers: The Executive that deals with the Administration, the Legislative in charge of passing the Laws, and the Judiciary responsible for the Administration of Justice ...
1. The long-awaited duty requiring users or promoters of operations and transactions whose sole or principal objective is to obtain tax benefits to communicate such operations or transactions to the tax authorities has finally become law in Decree-Law 29/2008 of 25 February. 2. Due to its excessively wide nature, however, the new antiabuse measure raises some very serious doubts ...
On December 6, 2007, the Quebec Court of Appeal declared that part of Goodyear’s alcohol and drug detection policy implemented in its Valleyfield plant in the summer of 2004 was valid.The Court of Appeal’s judgement maintained in part a decision rendered on April 21, 2006 by the Superior Court that upheld grievance arbitrator Mtre Denis Tremblay’s April 12, 2005 ruling ...
Several legislative instruments on VAT issues were published in the Official Journal of the European Union on 20 February, amending the rules for determining the place where services are supplied for the purposes of VAT: - the general rule will be reversed and services will now be taxed in the place of consumption as opposed to where the supplier has its establishment ...
Pension and benefit plan administrators are becoming increasingly familiar with litigation and in particular, class proceedings. We have seen a tremendous increase in both the number of pension and the breadth of issues raised in those actions ...
New Business Visa RequirementAt the end of 2007, Russia enacted new visa rules to limit the number of days that a business visitor can remain in the country. Multiple entry business visa holders may only remain in Russia in 90 day increments, up to a maximum of 180 days per year. Those who may have used a business visa to live and work in Russia for extended periods must now obtain a work permit or resident status ...
A last chance agreement is an arrangement entered into between an employer, an employee with serious and persistent behavioral problems and, where applicable, the union, that gives the employee a final chance. Such an agreement imposes strict conditions to be met by the employee in order to maintain the employment relationship and may even provide that a breach of its terms will result in dismissal ...
1. On 31 December 2008, Law 67-A/2007, of 31 December, which enacted the 2008 State Budget, was published. In this booklet, we will discuss the main changes that will take place in our tax laws as a result of this Law, with effect from 1 January 2008. A) PERSONAL INCOME TAX (IRS) i) Capital income – IRS Category E 2 ...
Most applicants for adjustment of status (“green card”) must obtain travel permission from the USCIS before departing the U.S. Failure to obtain an “advance parole” can cause the USCIS to automatically deem the application abandoned and to deny the case. An exception to this rule applies to H-1 and L nonimmigrants and their dependents. Until now, individuals returning to the U.S ...
The Department of State (DOS) has announced two changes to the visa application process at consular posts. Effective January 1, 2008, non-immigrant visa application fees increase from $100 to $131. DOS claims that the new fees are meant to recover costs associated with increased security measures and other security enhancements ...
In Still v. Great Northern Insurance Company, No. 07-2425, 2007 U.S. App. LEXIS 26024 (3d Cir. Nov. 87, 2007), the Third Circuit affirmed the District Court’s grant of summary judgment to an insurer relying on the “business pursuits” exclusion in a homeowner’s policy. The Third Circuit found the exclusion was unambiguous and precluded coverage for a counterclaim brought by the insured’s former employer for malicious prosecution. Id. at *5-6 ...
There is less than one month before the deadline imposed by the Act to amend the Supplemental Pension Plans Act, particularly with respect to the funding and administration of pension plans (“Bill 30”) for the adoption of an internal by-law by your pension committee, and it still isn’t too late to meet this requirement ...
The Immigration Reform and Control Act of 1986 (IRCA) requires employers to verify the identity and eligibility for employment of all employees by completing the I-9 form within 3 days of their employment in the United States.After a ten year delay, on November 7, 2007, the USCIS announced that the long awaited revised Form I-9 is now available to the public for use in verifying employment authorization ...
The Department of State recently issued formal guidance instructing consular officers to refer nonimmigrant visa applicants with prior drunk driving arrests or convictions, or any other evidence that suggests an alcohol problem, to panel physicians (physicians appointment by the DOS) for medical examination. A single arrest or conviction within the last 3 calendar years, or two or more incidents at any time would trigger this requirement. The referral is mandatory ...
Several court opinions show that employers are to make a careful considerations before deciding not to follow a company doctor's advice to mediate. This particularly applies if that doctor has found that a situation qualifies as a labour conflict rather than as an employee being ill. An offer of mediation by an employee cannot simply be denied either ...
The Employment Ordinance of Hong Kong is the main legislation prescribing the minimum rights, benefits and protection for employers and employees in Hong Kong. Under the ordinance, the employer and the employee cannot contract out of the minimum rights, benefits and protection given to the respective parties by the ordinance ...
On 16 March 2007, the Standing Committee of the National People’s Congress promulgated the Enterprise Income Tax Law of the People’s Republic of China. The Law harmonises the tax laws applicable to foreign and domestic enterprises. The new law marks a major change in PRC tax policy. Effective 1 January 2008, both domestic enterprises and foreign-invested enterprises (FIEs) will be subject to income tax at the unified rate of 25% ...
