On March 21, 2023, Quebec?s Minister of Finance tabled his budget for the 2023-2024 fiscal year. One of the budget?s key measures is the introduction of a new tax holiday in connection with major investment projects. At first glance, the new measure does not appear to be specifically aimed at the mining industry, but some mining companies involved in the extraction of critical and strategic minerals and planning substantial investments in the near future could greatly benefit from it ...
On April 24, 2023, the Chamber of Representatives received bulletin No. 15864-13, containing the bill that proposes the adjustment of the minimum monthly income (i.e. minimum salary), which immediately passed to the Labor and Social Security and the Finance Committees of said Chamber. Currently, the bill of law has an urgency status for immediate discussion ...
1. Which factors bring an individual within the scope of tax on income and capital gains? Bermuda does not impose income or capital gains taxes. 2 ...
1. Which factors bring an individual within the scope of tax on income and capital gains? Liability to Guernsey income tax is generally dependent on residential status. However, certain other types of income arising, or from a source, in Guernsey can give rise to a liability to Guernsey income tax irrespective of the residence status of the recipient ...
1. Which factors bring an individual within the scope of tax on income and capital gains? The Cayman Islands has no income or capital gains tax. 2. What are the taxes and rates of tax to which an individual is subject in respect of income and capital gains and, in relation to those taxes, when does the tax year start and end, and when must tax returns be submitted and tax paid? As above, the Cayman Islands has no income or capital gains tax. 3 ...
1. Which factors bring an individual within the scope of tax on income and capital gains? The charge to income tax in Jersey is assessed by reference to a person's residence status: A person who is resident and ordinarily resident in Jersey is charged to income tax on all of his/her Jersey and worldwide source income, whether remitted to Jersey or not ...
1. Which factors bring an individual within the scope of tax on income and capital gains? There are currently no forms of income or capital gains tax in the British Virgin Islands (BVI). Residence and domicile is not relevant to an individual's tax status in the BVI. However an individual is taxable in the BVI if they are gainfully employed (§2) or transfer ownership of BVI property (§8) ...
We are pleased to announce that Emi Rowse (Igusa), partner and head of Japan Practice at Kudun and Partners, has been officially enlisted in the Thailand Arbitration Center (THAC) Panel of Arbitrators! THAC has granted Emi the THAC Empanelment Certificate, recognizing her extensive experience and expertise in the field of arbitration. At Kudun and Partners, we are committed to providing our clients with the highest quality legal services, including effective and efficient dispute resolution ...
The right to be accompanied by a colleague or trade union official at disciplinary and grievance hearings is likely to be a familiar concept to employers. Here we discuss the nuances of that right and what could happen if there is a breach. What are the worker’s rights? The statutory right to be accompanied is set out in the Employment Relations Act 1999. The right is not limited to employees and applies irrespective of length of service ...
Last month we saw Endometriosis Awareness Month come and go and with it, the question of whether endometriosis is fully recognised in the workplace yet. Last year, in February 2022, support for individuals who suffer from endometriosis was debated in the House of Commons. The key takeaway was that endometriosis affects so many women, yet is still largely unrecognised within the workplace ...
On April 25, 2023 the President of the Russian Federation signed Decree No. 302 “On the Interim Administration of Certain Assets” (“Decree No. 302”)1, introducing a new mechanism for interim administration of certain assets in Russia (“Interim Administration”). Decree No. 302 became effective immediately on April 25, 2023. {{1.}} Grounds for and scope of Interim Administration {{1.1}}In accordance with Decree No ...
On the 30th of March 2023, as part of its efforts to address the gender pay gap phenomenon and promote the equal pay principle, the European Parliament widely approved the EU Pay Transparency Directive. In 2021, the gender pay gap stood at 12.7% in the EU, with no minimal changes in the last ten years ...
The rules of state aid work for the implementation of public-private partnership projects and require the state, as a partner, to comply with the conditions of the transfer of budgetary resources to private partners, in order to avoid a ban on the conclusion of state contracts due to the incompatibility of state aid with economic competition. The Ministry of Economy proposed a plan to restore Ukraine with a price tag of $750 billion of budget funds ...
Our working worlds were rocked by the global pandemic in 2020. Working from home was compulsory for all bar key workers, whilst the country grappled with the pandemic, furlough and trying to make it all work. Many employees now work remotely or on a hybrid basis as employers review their working policies with an increased focus on productivity, as the outlook for the UK economy remains hard to accurately predict ...
Part of the fall-out of the COVID-19 pandemic is the condition labelled ‘long-covid’. This is still a relatively new condition that remains under study, but symptoms include extreme tiredness, shortness of breath, loss of smell and muscle aches. Some people experience further complications and suffer memory problems known as ‘brain fog,’ difficulty sleeping, dizziness, depression and anxiety ...
On April 7, 2023, two federal judges in Texas and Washington State issued dueling opinions about the abortion medication Mifepristone, just hours apart. These two decisions come in the midst of growing tension about abortion laws in the United States after the Dobbs v. Jackson Women’s Health Organization decision released by the Supreme Court in 2022.[i] The Texas and Washington court opinions do not help reduce the confusion among healthcare providers and residents of the United States ...
Notification 005/23 was issued by the Accounting and Auditing Regulator (ACAR) on the 11th of April 2023 concerning the Extension to Submit Annual Financial Statements for the 2022 financial year for Enterprises and Non-Profit Organizations that are not subject to independent financial audits ...
On April 10th, 2023, the Congress approved a bill that reduces the workday weekly limit from 45 to 40 hours (Bill N°11.179-13). This bill, however, includes multiple and important amendments to the working hour and rest regimes, amongst which we can highlight the following: Reduction of the ordinary working hours limit The duration of the ordinary working hours will be reduced from 45 to 40 hours ...
Contents Please click on the links below to jump to the relevant section: Overview FAQ 1: Are SPV trustees in scope? FAQ 2: What about SPVs that aren’t trustees? Do you need to have a “customer” or “third party” to be in scope? FAQ 3: I do have “customers” or “third parties” ...
What can employers say in a job advertisement? How to verify the legality of a worker’s stay in Poland? What are the steps for legally hiring Ukrainians in Poland? What formalities are required when amending their terms of employment? How to delegate Ukrainian citizens to work elsewhere in the EU? How to end cooperation with foreign workers? Lawyers from the firm’s Employment & Global Mobility practice write about the rules for employing Ukrainians in Poland ...
The rise of ChatGPT and other large language models has been well-documented, although the technology underpinning it has been developing for several years ...
In the fourth of our HR Improve articles, we consider the importance of effective absence management and what steps employers should take to support employees whilst minimising the impact of sickness absence on the organisation. All organisations will experience employees taking sickness absence at one time or another. The Office for National Statistics found that 149 million days of work were lost in 2021 due to sickness absence ...
In the matter of Ren Ci & Ors (FSD 210 of 2022), the Grand Court of the Cayman Islands granted a stay of proceedings in favour of a HKIAC arbitration pursuant to section 4 of the Foreign Arbitral Awards Enforcement Act ...
Earlier this year, the government announced its support for the passing of the Workers (Predictable Terms and Conditions) Bill. Should it become law, the Bill is set to bring huge change for tens of millions of employees in the UK who do not currently have a statutory right to request a predictable working pattern ...
