How can an employment disciplinary investigation findings determine fitness and propriety? Senior Managers & Certification Regime (SM&CR) firms are under a duty to consider fitness and propriety on an ongoing basis ...
The Indonesian Minister of Health has issued Minister of Health Regulation No. 24 of 2022 on Medical Records (“MOH 24/2022”), under which the MOH requires all healthcare facilities to keep electronic medical records. MOH 24/2022 allows, among other things, cooperation between a healthcare facility and a third-party electronic organizer and covers who may have access to electronic medical records ...
On October 21, 2022, the IRS announced in Notice 2022-55 cost-of-living adjustments to the tax-qualified retirement plan dollar limits for 2023. Most of the applicable dollar limits currently effective for 2022 will increase substantially compared with prior years. Below is a summary of the limits that are generally relevant for most retirement plans. Effective January 1, 2023: The elective deferral limit for 401(k), 403(b), and eligible 457(b) plans is increased from $20,500 to $22,500 ...
On October 26, 2022, the National Medical Products Administration ("NMPA") issued the newly revised Measures for the Administration of Drug Recalls ("the 2022 Measures") that has just been formally adopted. The former Measures for the Administration of Drug Recalls ("the 2007 Measures") was issued and implemented on December 10, 2007 ...
The Employment Appeal Tribunal (EAT) has held that legal privilege does not apply retrospectively to an original version of a report produced before legal advice was sought ...
When we talk about discrimination, most people think of those with protected characteristics such as disability, race or sex being treated less favourably. Should we be considering people being treated less favourably because of their height? What is heightism? The general premise of heightism is the act of forming beliefs subconsciously about someone’s mental and physical qualities because of their height ...
With increased cost of living and ongoing economic uncertainty, more and more workers are being forced to take on two (or more) jobs to cover soaring energy bills and pricey food shops. What do employers need to know and watch out for when this happens? Is having a second job permitted? It is not necessarily unusual for employees to have more than one job at the same time ...
Many companies have recently had to deal with situations where their employees (including remote employees) have independently decided to leave Russia and continue working from abroad. We have been receiving numerous requests for consultations on how to properly handle such work legally. It’s crucial now more than ever to act strictly in accordance with the law ...
About Us 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 ...
Kudun and Partners represented Genpact Consulting (Singapore) Pte. Ltd ...
On 9 September 2022, the Ministry of Labour and Vocational Training (“MLVT”) issued Guideline 3005 on Administrative Fines for Owners or Directors of Factories, Enterprises or Establishments that Employ Foreign Employees without Work Permits and Employment Cards (“Guideline 3005”) ...
With this continued interest, a number of Singapore are managers using Jersey as the jurisdiction in which to domicile their funds. This choice is driven by several factors. Singapore tax treatment of digital assets. Digital assets do not fall within the definition of a “designated investment” for the purposes of Singapore tax legislation. This means that a Singapore domiciled fund will be subject to tax in the country, and such tax leakage is hugely unattractive to investors ...
October is Breast Cancer Awareness Month, an annual campaign to raise awareness about the impact of breast cancer and to raise funds for research into its cause, prevention, diagnosis, treatment and cure. The firm held an event last week at its offices with staff in order to raise awareness about breast cancer and to raise funds for the cause. The firm is once again making a contribution to the Action for Breast Cancer Foundation ...
The Internal Revenue Service and Social Security Administration have announced the various retirement plan benefit and employment tax limits for 2023. Certain limitations will not change for 2023 because they are not subject to annual adjustments. However, limits tied a cost of living index have increased. The limits for 2023, as compared to those in effect for 2022, are set forth below ...
On 13 October 2022, Shoosmiths hosted a webinar on the UK Covid-19 Inquiry (the ‘Inquiry’). The webinar took a closer look at the structure and progress of the Inquiry, alongside the commercial and legal considerations that any potential witness or party should be aware of, including the role of a Core Participant (‘CP’). The webinar was hosted by Paul Eccles (Partner) and included talks by Alex Friston (Associate) and Charles Arrand (Partner) ...
Contents Please click on the links below to jump to the relevant section: Cayman fund vehicles Cayman fund regulation Mutual Funds Act Private Funds Act Additional regulatory obligations Penalties Cayman fund vehicles The Cayman Islands has the following range of vehicles that are typically used as investment funds: Exempted company Segregated portfolio company Limited liability company Exempted limited partnership Unit trust Exempted companies and segregated portfol
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 ...
Thanyaluck Thongrompo, partner of Kudun and Partners, was invited to be a speaker at the Faculty of Law, Maejo University on the topic “International Trade: Regulatory Issues on Import and Export” where she shared her knowledge and experience in handling import and export matters in Thailand. This webinar is a part of the law students’ academic program that focuses on Law of Cross-Border Trade Economics ...
In February of 2022, during his State of the Union Address, President Biden announced an action plan to improve the safety and quality of care in the nation’s nursing homes.[i] On October 21, 2022, Centers for Medicare and Medicaid Services (CMS) announced new requirements to help with oversight of facilities selected to the Special Focus Facilities (SFF) Program ...
On 6 October 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework (“IF”) on Base Erosion and Profit Shifting (“BEPS”) to implement the Two-Pillar solution to address the tax challenges arising from the digitalisation of the economy, the OECD released its progress report for comment. Background The report was prepared for the purposes of obtaining further input from stakeholders on the administration and tax certainty aspects of Amount A ...
All employers in the UK have a responsibility to prevent illegal working which is done by undertaking simple right to work checks before an employee commences employment. 1. Why do employers need to know what IDSPs are? All employers in the UK have a responsibility to prevent illegal working which is done by undertaking simple right to work checks before an employee commences employment ...
A recent Supreme Court decision has clarified the position on how holiday pay for irregular workers on permanent contracts should be calculated. But practically, where does this leave employers and what options are available to them? Background Under the Working Time Regulations, workers are entitled to be paid a minimum of 5 ...
The Covid-19 pandemic has played an important role in shaping labour markets by accelerating the growth of digital labour platforms which have in turn brought a number of challenges ...
The Transparent and Predictable Working Conditions Regulations came into force last Friday, the 21st October 2022, implementing the Transparent and Predictable Workings Conditions Directive (2019/1152). The Regulations lay down minimum requirements on the working conditions applicable to every worker in the European Union who has an employment contract or relationship ...
On the occasion of Breast Cancer Awareness Month 2022, our firm organized a photo-taking session on Friday, October 21 at 3 pm. This session is a part of a global effort to raise awareness about breast cancer, one of the world’s most prevalent types of cancer. Often times, the disease has been overlooked by males. However, breast cancer can affect both men and women ...
