Back in September 2022, the Thai government through the Board of Investment (“BOI”) launched the Long-term Resident (“LTR”) visa program with the intention to attract potential foreign individuals seeking to settle down in Thailand, whether for work opportunities or retirement. This strategic move is aimed to usher in a new wave of foreign direct investments (“FDI”) and knowledge-transferable experts to further stimulate Thailand’s economic growth ...
Overview Jersey property law is derived from a mixture of local statute and customary (common) law. Jersey's customary law has evolved from Norman-French law and is primarily contained in the judgments of the Royal Court of Jersey and the writings of local and French jurists. In Jersey law property is either "movable" or "immovable". These classifications are broadly similar to the English classifications as "personal" or "real" property ...
On complex construction projects, there may be multiple contractors, subcontractors, vendors, suppliers, and sub-subcontractors working along side one another. With various entities working parallel there are substantial risks that one contractor’s work will interfere with that of another contractor on the project. When the two parties have direct contracts with one another (e.g ...
How does Singapore's business environment make it an attractive location for foreign law firms? Anthony McKenzie: Singapore is considered a favourable destination for doing business due to its political stability, strong legal framework, well-regulated financial sector, competitive tax rates, excellent infrastructure and pro-business policies that attract foreign investment. It has a highly skilled and educated workforce with a strong emphasis on innovation and technological advancements ...
September 20, 2023 By: Michael Flynn The Financial Crimes Enforcement Network (“FinCEN”) has published a new Small Entity Compliance Guide (“Guide”) for compliance with the Beneficial Ownership Information Reporting Rule (“Reporting Rule”), 31 CFR 1010.380. The Guide may be found here ...
Equal pay claims have been on the increase in recent years, highlighting the importance of employers paying men and women equally for undertaking the same work or work that is rated equal value. But what are the unintended consequences of such claims? There has been much media coverage over the last week about Birmingham City Council (BCC) being effectively declared bankrupt[1] resulting in the Council being forced to apply rigorous spending cuts as a result ...
SyCipLaw's Tax Department has prepared the T.I.P.S. for July which covers the following tax issues: 1. May the Bureau of Internal Revenue validly serve an assessment notice through the central receiving station of an establishment where the taxpayer is a tenant without proof of authority of the person who allegedly received the mail as part of her functions? 2 ...
A government report on Shared Parental Leave (SPL) reveals a low take-up by eligible parents, with only 1% of eligible mothers and 5% of eligible fathers or partners taking it. What is SPL? SPL is a type of paid family leave that enables eligible employees to take flexible leave during the first year of their child’s life or the first year after adoption ...
Rail firms have announced proposals to close hundreds of ticket offices across England and Wales over the next three years, potentially creating redundancy situations. Could the offer of alternative roles provide a way of avoiding redundancy dismissals? When does a redundancy situation arise and what obligations does an employer have? Redundancy is one of a limited number of potentially fair reasons for which an employer can dismiss an employee ...
When does the directors' duty arise to consider creditors' interests in the face of insolvency if a liability is disputed? Hayley Capani and Kate Garcia consider the case of Hunt v Singh and conclude we still don't have all the answers. When the decision in Sequana was handed down, commentators expressed both disappointment and (dare we say it) joy that a clear test had not been laid down as to when the creditor duty arose ...
On Tuesday September 12, Patterson Belknap Partner Bill Cavanaugh delivered the opening statement on behalf of a coalition of the Attorney Generals from 38 states and other jurisdictions in the trial of a historic monopoly antitrust lawsuit against Google involving its search engine. Bill was appointed by the Attorney Generals of Colorado and Nebraska, the lead plaintiffs in the states' case, to serve as lead trial counsel ...
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In 1968, the Supreme Court held in Bruton v. United States that a defendant was deprived of his rights under the Confrontation Clause when a nontestifying codefendant's confession naming the defendant as a participant in the crime was introduced in their joint trial, regardless of any instruction that the jury should consider the confession only against the confessing defendant ...
The National Labor Relations Board (“NLRB”) recently handed unions a resounding victory by reviving a legal doctrine that allows them to represent employees without winning a formal election. A New Framework Built on Old Principles In 1949, the United States was in the early stages of a post-war economic expansion. The NLRB, still in its infancy, was adopting policies at a rapid pace aimed at encouraging collective bargaining ...
By: Jennifer M. Misetich and Thomas M. O’Connell On September 11, 2023, an unprecedented deal was announced by labor groups and the fast food industry which would give California workers a $20 minimum wage and repeal The Fast Food Accountability and Standards Recovery Act (“FAST Act”) ...
The UAE Cabinet recently approved a scheme for the establishment of savings and investment funds for employees primarily in the private sector (including free zones). This scheme is an alternative to the current system of payment of end-of-service benefits (gratuity) to an employee at the end of his employment. Participation in the scheme will be optional for employers. Under this scheme, the participating employer will be required to make a monthly contribution to the selected fund ...
The Digital Assets Law, which is in force since February 1, 2023, aims to establish a legal framework that provides legal certainty to the transfer operations of any title of digital assets used in public offerings issued in El Salvador ...
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Craig Thomas and Sarah Buxton take a look at the recent changes to corporation tax. Policy changes It is fair to say that the UK’s corporation tax rate has been on something of a policy rollercoaster of late. As far back as 2016, when the rate was 20%, George Osbourne announced that he would reduce corporation tax to 17% with effect from 2020 (and even expressed his fervent desire to get the rate as low as 15% thereafter) ...
Dan Sharman and Craig Thomas take a look at the tax treatment of salary sacrifice arrangements. Background HMRC has always had a difficult relationship with salary sacrifice arrangements. On the one hand it acknowledges that such arrangements are a legitimate way of employees and employers reducing their tax liability, whilst on the other hand it has looked for ways in which to reduce the amount of tax leakage occurring from such arrangements ...
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Belgium had accumulated a significant legislative backlog within insolvency law. The European Directive 2019/1023 on restructuring had to be transposed into national law by the member states by 17 July 2022 at the latest. The Belgian government did not submit a draft bill to this effect until 20 March 2023. This draft has since been voted into law and will enter into force on 1 September 2023. Several amendments are being made to (among others) Book XX of the Belgian Economic Law ...
The 5th Circuit Court of Appeals in New Orleans upheld parts of a Texas District Court ruling by restricting the use of Mifepristone, while allowing Mifepristone to remain on the market.[1] This is the latest ruling in an ongoing legal battle that has left the future of abortion medications in a state of flux. Dinsmore previously discussed the original April 2023 ruling that led to the most recent development ...
