This 28th edition of Unprecedented, our weekly update on COVID-19-related litigation, includes a number of updates on the mounting number of business interruption coverage disputes -- including a claim against a broker whose alleged failure to obtain infectious disease coverage left the insured without coverage for COVID-19-induced losses ...
This digest is a curated list of Bradley content regarding the coronavirus. In an effort to provide our clients with the easiest way to find information that may be beneficial in responding to the impact of COVID-19, we have provided links to our most recent blog posts, news alerts, webinar recordings and more. Additionally, this digest will now be deployed on a weekly basis in an effort to reduce the number of emails our clients receive ...
Since the early stages of the COVID-19 pandemic, municipalities in Michigan have met virtually under the authority of a series of executive orders issued by Governor Whitmer permitting public bodies, except the state legislature, to meet by virtual means. These executive orders, including most recently Executive Order No ...
The Arendt Weekly Update is a newsletter designed to give you the insight you need without overloading your mailbox. It lists the latest news, topical webinars, training courses and more ...
In Rudd v. Brown, the Delaware Court of Chancery dismissed a stockholder’s claim that directors had breached their fiduciary duties by pursuing a sale of the company to avoid a proxy contest threatened by an activist hedge fund ...
The functioning of the World Wide Web is in many ways dependent on the use of hyperlinks. Many of those hyperlinks refer to works protected by copyright. In his recent Opinion, Advocate General Szpunar has considered which kinds of hyperlinks should be regarded as a communication to the public that require the copyright holder’s prior authorisation ...
Constitutional Court, Gerald Camilleri et vs Advocate General et, 6th October 2020 The Maltese courts of Constitutional Jurisdiction were tasked with deciding a claim of violation of fundamental human rights as filed by the applicants, who had purchased a property in Sliema - in respect of which the provisions of the Housing (Decontrol) Ordinance, Chapter 158 of the Laws of Malta are applicable - and which the applicants knew was tenanted by third parties under a title of lease resulting from
Constitutional Court, Gerald Camilleri et vs Advocate General et, 6th October 2020 The Maltese courts of Constitutional Jurisdiction were tasked with deciding a claim of violation of fundamental human rights as filed by the applicants, who had purchased a property in Sliema - in respect of which the provisions of the Housing (Decontrol) Ordinance, Chapter 158 of the Laws of Malta are applicable - and which the applicants knew was tenanted by third parties under a title of lease resulting from
The next state in our series exploring non-compete agreements is the Magnolia State, Mississippi. Unlike Texas and Louisiana, Mississippi’s noncompete laws are purely creatures of the common law. Mississippi has no statutory scheme in place governing covenants not to compete. For this chapter we are joined by my partners Justin Scott and Slates Veazey ...
This is to inform you that the Resolution of the Government of the Russian Federation dated October 01, 2020 No. 1587, has extended the moratorium on bankruptcy of companies, at the request of their credi-tors, until January 07, 2021. In this regard, we would like to draw your attention to the key provisions related to the moratorium re-gime and its extension. 1. Moratorium – the first results ...
A case note by Abhilaash Subramaniam Introduction In the recent case of SWW v Ketua Pengarah Hasil Dalam Negeri, the High Court of Malaya granted the taxpayer leave to apply for judicial review, a stay of proceedings pending the disposal of the taxpayer’s application for judicial review and subsequently allowed the taxpayer’s judicial review application on the merits, ordering a prohibition on all collection and enforcement action relating to disputed taxes and assessments
Compounding of Offences under the Malaysian Trademarks Act 2019 and RegulationsSection 136 (2) of the Trademarks Act 2019 (“Act”) grants the Controller with the power to compound offences under the Act. In essence, compounding means payment as a settlement in lieu of prosecution of an offence.Further, section 136 (1) of the Act empowers the Minister to make regulations pertaining to compounding with the approval of the Public Prosecutor ...
Income Tax The Income tax The Income Tax (Special Treatment for Interest on Loan) Regulations 2020 have been gazetted on 25 August 2020 and shall have effect for the year of assessment 2020 and subsequent years of assessment ...
A case note by Datin Jeyanthini Kannaperan and Koo Yin Soon.The Legal BackdropIndefeasibility of title is the immunity obtained by a registered proprietor or interest holder in property. This concept is encoded in Section 340 of the National Land Code 1965 (“Section 340”) which sets out both how such immunity operates and the exceptions to the immunity ...
In a major win for sellers of services and intangibles, the Ohio Supreme Court ruled on Sept. 29, 2020, that a taxpayer is entitled to Ohio Commercial Activity Tax (CAT) refunds stemming from its sale of contracts to an out-of-state buyer ...
A recent Ministerial Order1 from the Minister of National Revenue has formally extended certain deadlines under the Income Tax Act (“ITA”) and the Excise Tax Act (“ETA”). The Order is retroactive to March 13, 2020. The extension is 6 months or until December 31, 2020, whichever is earlier. This Ministerial Order will have various implications for taxpayers and registrants, in particular in terms of limitation periods ...
A Florida district court recently dismissed without prejudice a False Claims Act (FCA) qui tam action, finding the action precluded by the first-to-file bar. See United States ex rel. Cho v. H.I.G. Capital, LLC, No. 8:17-cv-983-T-33AEP, 2020 U.S. Dist. LEXIS 155373 (M.D. Fla. Aug. 26, 2020) ...
In Harris v. University Village Thousand Oaks, CCRC, LLC, plaintiffs, residents at Defendant’s continuing care retirement community who had previously signed binding arbitration agreements in their continuing care contracts, argued that under applicable California law, the arbitration agreements were invalid and they could therefore litigate their claims in a court of law. Defendant University Village sought to enforce the arbitration provisions of the continuing care contracts ...
SyCipLaw TIP 1: Based on reports, the BIR is considering applying a minimum threshold on who will be required to submit BIR Form No. 1709. The threshold may be based on the assets or revenue of the entity or the size of the transaction, or both. However, until the BIR issues the relevant circular, a taxpayer entering into transactions with related parties must ensure that it complies with the requirements under RR No ...
How is taxable income determined in your state? To what extent is the state income tax base aligned with the federal income tax base? Alabama levies a corporate income tax on business entities classified as taxable or “C” corporations that have nexus with the state and are not classified as “financial institutions” or insurance companies subject to a separate premium license tax; and it levies a FIET on business entities classified as financial institutions havin
As courts cautiously resume in-person hearings across the country, there is looming uncertainty about when—or if—civil jury trials will ever resume. For instance, B.C. and some regions in Ontario have announced that civil jury trials are suspended until at least 2021—and Ontario is considering whether to abolish them altogether ...
We would like to take this opportunity to remind our readers that the immovable property tax (“TOIP“) and Unused Land Tax deadline for 2020 is next Wednesday the 30th of September 2020. The 2020 TOIP and Unused Land Tax payment can be made at any tax branch or any branch of Canadia, Acleda, Vattanac or Cambodia Public Bank. Those already registered for TOIP and Unused Land Tax need to provide their 2019 tax payment receipt or Property Tax Registration Identification Card ...
In recent months, a number of changes to the Russian tax legislation, implying long-term effects for both Russian taxpayers and foreign investors, are taking place. Amendments to the Double Tax Treaties ('DTTs') are among of the most important ones. Below, we provide our consolidated analysis of the forthcoming changes and recommendations on steps to prepare for them ...
The Tax Court of Canada (the “Court”) recently upheld the deductibility of carrying charges incurred in connection with an issuance of shares. In so doing, the court upheld the tax benefits arising from a common financing practice. In addition, the Court reiterated the principle in tax matters according to which, save in exceptional cases, the legal relationships established by one or more taxpayers must be respected ...
