On 12 January 2021, the Ministry of Economy and Finance issued Prakas N0. 009 on the Reclassification of Taxpayers under the Self-Assessment Taxpayer Regime (“Prakas 009”). The purpose of Prakas 009 is to amend the previous classification of taxpayers to ensure that the collection of taxes are carried out in a transparent and equitable manner which is in line with the growth of the Cambodian economy ...
1. LAND AND BUILDING TAX On 26th January, the Cabinet approved legislation with measures to reduce the tax on land and buildings, and land registration fees for residential housing as a means of alleviating the ongoing impact of the COVID-19 situation in Thailand. The new measures include: A 90% reduction of the land and building tax for 2021 that will be implemented through the enactment of a royal decree pursuant to Section 55 of the Land and Building Tax Act 2019 (the “Act”) ...
Traditionally, Belgian labour law distinguishes between two forms of telework, namely structural telework, regulated by the Collective Labour Agreement n° 85, and occasional telework, regulated by the Act on Workable and Agile Work. Since the start of the Covid-19 pandemic, a third category has been added, namely 'Covid telework', which was, at a certain point, recommended but has now been made compulsory again by the government ...
Introduction In the recent Industrial Court Award of Harry Wong Wei Chen v Petroliam Nasional Berhad [Award No.11 of 2021] dated 4 January 2021, the Industrial Court upheld the dismissal of an employee (“the Claimant”) on account of several allegations of sexual and workplace harassment. An interesting point in the instant case was the absence of corroborative witnesses in respect of several of the complaints against the Claimant ...
The SyCipLaw T.I.P.S. for January covers the following tax issues: 1. Can the 25% surcharge for late filing of a tax return be abated due to faulty internet connection at the taxpayer’s office on the last day of filing? 2. What are the new requirements for availing of the 15% tax sparing rate for dividends paid by a domestic corporation to a non-resident foreign corporation? 3 ...
Notwithstanding the pandemic, February marks LGBT History Month; an annual observance of lesbian, gay, bisexual and transgender history. It is important that the progress we have made to date is not only recognised but celebrated ...
This article forms part of our ‘New How: Perspectives’ report: ‘Can real estate help solve the productivity puzzle?. To access this free report, please click on the download link to the right of this page. If somebody asked me at the start of 2020 whether I could join a meeting by video, my immediate thought would have been: “no, that sounds far too difficult and I don’t think we really have the technology to do that” ...
Changes to the off-payroll working rules for private sector organisations originally planned for April 2020 will now come into force from 6 April 2021. As a result, large and medium sized organisations engaging contractors through an intermediary will have various responsibilities and potential liabilities ...
i. To extend until December 31st, 2021, the occupational emergency declared by the Necessity and Urgency Decree No. 34/2019. ii. To extend the prohibition of dismissals without just cause and for the causes of lack or reduction of work and force majeure for a period of 90 days as of the expiration of the term established by Decree No ...
The deduction of the VAT related to services cannot be refused due to reasons concerning the necessity thereof or to the absence/insufficiency of the explanatory documents! The tax authorities frequently deny the taxpayers’ right to deduct the VAT related to services, due to reasons related to the doubts concerning the necessity thereof or the “insufficiency” of the explanatory documents ...
A new Royal Decree published on 21 January 2021 in the Belgian Official Gazette has temporarily extended the occupational doctor's role in combatting the Covid-19 virus ...
Imagine you instruct an employee to get tested for the Covid-19 virus infection. The employee refuses the test, claiming that the employer is not authorized to instruct him to take such a test. Moreover, the employee claims he had been vaccinated against Covid-19. What is the legal situation? 1 ...
Labor Court Siegburg 11/11/2020 - 4 Ca 1240/20 Short-time work continues to be omnipresent in many sectors of the economy due to the Covid 19 pandemic. A recent decision by the Labor Court Siegburg once again emphasizes that the ordering and implementation of short-time work requires careful preparation on the part of the company in terms of labor law in order to avoid unpleasant surprises ...
The government’s recent announcement of its plan to roll-out the Coronavirus (COVID-19) vaccine nationwide has triggered many questions and concerns, highlighting a collision of seemingly conflicting rights and obligations in various spheres of life. With the first vaccines arriving on our shores on 1 February 2021, there are likely some employees out there who are not as excited about the arrival of the vaccine as their employers are ...
It is common knowledge among many human resources professionals that religious organizations generally are protected from religious discrimination lawsuits under Title VII of the Civil Rights Act and most state anti-discrimination laws. For example, a Baptist organization may apply a preference for members of the Baptist Church in its hiring decisions ...
The information listed below is categorized by topic for your convenience and includes content from the previous week. Bradley is actively monitoring and engaging with relevant federal, state or local entities on issues related to the coronavirus. Please contact one of the authors if you have any questions. Click on a link below to view the full article, alert, blog, webinar recording or interview ...
Under the Trade Deal, the UK has agreed and committed that it will not reduce the level of protection for workers and that it will not reduce employment law rights below the standards that exist as at 31 December 2020 in a manner that affects trade or investment ...
With certain protections now being likely to protect pregnant employees, those on maternity leave and those returning from leave for longer in certain redundancy situations, how can employers mitigate their risks? Employees who are pregnant, who are on (and who are returning from) maternity leave have the legal right not to be treated less favourably or discriminated against by their employer under both the Maternity and Parental Leave etc. Regulations 1999 and the Equality Act 2010 ...
Following the Christmas Eve agreement between the UK and EU signing the Trade and Co-Operation Agreement (“Trade Deal”), we consider what impact the Trade Deal may have on employment law. The UK is free to modify or diverge from any future EU employment laws, however, if such changes have a material impact on trade or investment, the EU (subject to certain constraints and an arbitration process) may apply “rebalancing measures ...
The UK ceased to be part of the EU customs union at 23:00 GMT on 31 December 2020. The UK is now considered by the EU to be a “third country” and as such VAT treatment of UK pleasure craft in EU waters and EU pleasure craft entering UK waters will be affected. This update seeks to outline the post-Brexit position on the payment of VAT for existing pleasure boat owners in the UK, and for those looking to dip their toes in the water this season ...
The following article is a foreword to our ‘Modernising Property Taxes’ paper, which has been produced in partnership with think tank group, Radix, and can be downloaded for free below. Following the Government’s commitment to ‘levelling up’, many would have expected 2020 to see the political football of the UK’s housing crisis tackled ...
This article forms part of our ‘New How: Perspectives’ report: ‘Can real estate help solve the productivity puzzle?. To access this free report, please click on the download link to the right of this page. You’d think we had it all: beautiful open plan office spaces, meeting rooms with floor to ceiling glass walls, digital collaboration platforms, virtual meetings… ...
On 18 December 2020, the Securities and Futures Commission (SFC) issued a public consultation paper (Consultation) on proposed amendments to the Code on Pooled Retirement Funds (PRF Code). The proposals are part of the SFC’s holistic review of the PRF Code following the revision of the Code on Unit Trusts and Mutual Funds (UT Code) which was implemented in 2019 ...
In response to ongoing pleas for guidance, the Department of Labor (DOL) has published an informal outline expressing its views on how retirement plan administrators should be addressing missing or unresponsive participants. Through contrasting lists of "red flags" and "best practices," the publication reveals the DOL's expectations of plan administrators and provides helpful guideposts for them to follow ...
