Following the introduction in the British Virgin Islands (BVI) of the Economic Substance (Companies and Limited Partnerships) Act, 2018 (ESA), which became effective on January 1st, 2019, some questioned the sustainability of BVI’s position as a leading international financial centre. While we cannot underestimate those concerns, we believe that there is also evidence that ESA will not have a negative impact on the BVI ...
Terminating the employment of an employee is never easy. There are many things to consider from both a practical and legal perspective. The more prepared you can be the better. While not exhaustive, set out below are some questions every employer should be asking themselves before they terminate the employment of any non-union employee on a “without cause” basis ...
On November 5, 2020, in Valeant Pharms. N. Am. LLC v. Mylan Pharms. Inc., No. 2019-2402, the Federal Circuit held that venue in Hatch-Waxman cases brought under 35 U.S.C. § 271(e)(2)(A) is proper “only in districts where actions related to the submission of an Abbreviated New Drug Application (‘ANDA’) occur, not in all locations where future distribution of the generic products specified in the ANDA is contemplated.” Slip op. at 3 ...
The new Work Place Harassment and Violence Prevention Regulations, SOR/2020-130 (the “Regulation”) and corresponding changes to the Canada Labour Code (the “Code”) come into force on January 1, 2021. The amendments introduce significant changes to how federally regulated organizations are required to prevent and address workplace harassment and violence, and set out specific requirements for workplace harassment and violence policies ...
Proposition 19, which was marketed as a provision to benefit homeowners who are over 55, the disabled, and wildfire/disaster victims, actually contained major property tax increases. The increased property taxes will be paid by children and grandchildren that receive California real estate (primary residences and all other properties) from their parents and grandparents ...
This week (the week from Monday 16th November 2020 until the 20th November 2020) is anti-bullying week – a week meant to raise awareness against prejudice and bullying not only in schools but also at the workplace and cyber-bullying. Maltese employment law does not deal directly with bullying but with harassment, and this in connection with discriminatory treatment or with sexual harassment ...
On November 15, 2020, Michigan’s Department of Health and Human Services (“DHHS”) issued a new Gatherings and Face Mask Order that further limits in-person gatherings and employer operations, but does not meaningfully change requirements for most businesses. With limited exceptions, this Order prohibits all indoor gatherings at “non-residential venues” of “two or more persons from more than one household… in a shared space ...
Under the Medicare Secondary Payer Act (MSPA), a Medicare Secondary Payer is the entity which has an obligation to pay medical expenses before Medicare. In the face of rising costs, legislation was passed in 1980 making Medicare a secondary payer to various primary plans in order to shift medical expenses to those Medicare believed should be the primary source of payment ...
In response to COVID-19, the federal government and the provinces have introduced various measures to mitigate the financial impact across the country. One of these measures is the introduction of a new type of type of unpaid, job-protected leave related to COVID-19. As of the date of this bulletin, BC, Alberta, Saskatchewan, Manitoba, Ontario, New Brunswick, Prince Edward Island, Newfoundland, and the federal government have introduced these new leaves ...
On June 5, 2020 the Department of the Treasury and the Internal Revenue Service (“IRS”) issued Notice 2020-43 (the “Notice”) proposing two alternative methods to satisfy tax capital account reporting requirements as the only methods for reporting partner’s capital accounts under the tax basis method for taxable years that end on or after December 31, 2020 ...
The Sharjah Court of Appeal recently declined to apply the principle of separability of an arbitration clause, on the basis that the underlying agreement (i.e. in which the arbitration clause was contained) was not defective or argued to be invalid by the appellant. This judgment has potentially significant implications for parties who intend to rely on an agreement which contains an arbitration clause to assert claims in court ...
Strap: In a recent case of Samsung Heavy Industries, the Indian Supreme Court held that the Project Office of the company cannot be termed as PE under the provisions of India-Korea Tax Treaty as it is solely carrying out activities of an auxiliary nature ...
The 2020 election in California as pertains to national politics was never in doubt, but despite being a deeply blue state, Californians continued to show their divide on taxing businesses and making major changes to the statewide tax code. Several ballot initiatives, both at the state and municipal level, would have radically altered how businesses and executives are taxed ...
On November 5, 2020, the Washington Supreme Court altered a 60-year provision of Washington’s Minimum Wage Statute when it issued its decision in Martinez-Cuevas v. DeRuyter Brothers Dairy. The court held that the agricultural overtime exemption at RCW 49.46.130(2)(g), which exempted agricultural employers from paying overtime at a rate of 1.5 times the regularly hourly rate, violated article I, section 12 of the Washington State Constitution as applied to dairy workers ...
Bradley attorneys have partnered with Lexology to draft the Getting the Deal Through Employment chapter for Alabama. This guide covers a state snapshot, the employment relationship, hiring, wage and hour, discrimination, harassment and family leave, privacy in the workplace, trade secrets and restrictive covenants, labor relations and discipline and termination. With a premium Lexology account uses can use the interactive tool to create a cross border comparative report ...
Bradley attorneys have partnered with Lexology to draft the Getting the Deal Through Employment chapter for Mississippi. This guide covers a state snapshot, the employment relationship, hiring, wage and hour, discrimination, harassment and family leave, privacy in the workplace, trade secrets and restrictive covenants, labor relations and discipline and termination. With a premium Lexology account uses can use the interactive tool to create a cross border comparative report ...
On November 9, 2020, the federal government announced a further temporary extension to permitted layoff periods for federally regulated private-sector employees. Background In June of 2020, the federal government extended the time periods for layoffs under the Canada Labour Standards Regulations to allow federally regulated private-sector employers more time to recall laid-off employees ...
Changes to the Chilean Labor Code require employers to adopt measures that facilitate the inclusion of disabled employees Law No.21,275 was added to the Labor Code and published in the Official Gazette on October 21, 2020. The new law is intended to facilitate the inclusion of disabled employees in the labor force. Companies to which the law applies The Law is applicable to those companies that, in accordance with article 157 bis of the Labor Code, have 100 or more employees ...
In the recent decision in Agracity Ltd. v. The Queen1, the Tax Court of Canada (the “Court”) endorsed the Canadian tax consequences of business transactions between a Canadian corporation (“Agracity”) and its Barbados affiliate (“NewAgco-Barbados”) within a group of companies operating in the agrochemical industry (the “Group”) ...
A temporary work agency had, over a period of four years, hired out workers to an oil company that had a bonus scheme at company level for its employees. The Supreme Court found that the bonus scheme was a form of performance-related pay and thus covered by the term «pay» in section 14-12 a subsection 1 (f) of the Working Environment Act. The temporary work agency was thus obliged to pay a bonus to the two workers as if they had been permanently employed in the oil company ...
In response to the COVID-19 pandemic, in March 2020 Israel imposed significant restrictions on foreign nationals' entry into Israel. As a general rule, the entry of foreigners into Israel is prohibited, except for a limited list of exceptional cases (for further details please see "COVID-19: exceptional cases in which Population and Immigration Authority will allow foreigners to enter Israel") ...
Decree-Law 94-A/2020 of 3 November amends, among others, Decree-Law 79-A/2020 of 30 September, which established “exceptional, transitional arrangements for reorganisation of work”. Its aim was to minimise the spread of COVID-19. The Decree-Law makes remote working mandatory for all workers whose place of work is located in a geographical area where the epidemiological situation justifies it ...
The supply of undeveloped (bare) land is exempt from value added tax (VAT) pursuant to Article 46 (3) of UAE Law No 8 of 2017. Bare land (as opposed to covered land) is defined as ‘land that is not covered by completed, partially completed buildings or civil engineering works’ pursuant to Article 44 of Cabinet Decision 52 of 2017 ...
In Brown v. Morehouse College, a False Claims Act (FCA) retaliation action, the U.S. Court of Appeals for the Eleventh Circuit affirmed the case’s dismissal, agreeing with the district court that while the plaintiff’s ethics complaints may have led to retaliation against him by the College, the complaints did not allege FCA fraud and therefore were not protected by the statute. No. 19-13773, 2020 U.S. App. LEXIS 33444 (11th Cir. Oct. 23, 2020) ...
