Following President Trump’s Aug. 8 presidential memorandum directing the Treasury Secretary to defer the withholding and payment of certain employee payroll taxes, the Internal Revenue Service released Notice 2020-65 on Aug. 28 The two-page notice gives necessary but sparse guidance on implementing the Presidential Memorandum ...
The popularity of smokable hemp has rapidly increased since the 2018 Farm Bill legalized hemp at the federal level. But the Farm Bill allows states to regulate hemp production in ways “more stringent” than federal law, and some states have used this leeway to ban smokable hemp to some degree. The result is a patchwork of state laws regarding smokable hemp’s legality, adding complexity to a legal landscape that was already nuanced enough ...
At the beginning of astartup’slife,the use of financial resources in the most efficient way is of vital importance.It is for this reasonthatthe incentives that a country can provide to an entrepreneurand hisnewlyformed company can potentially determine how and how much that company willgrow ...
Key Points A permitting agency's blanket designation of an entire category of permit decisions as ministerial for purposes of the California Environmental Quality Act (CEQA) may be held to be improper if the agency has the ability to modify or deny the permit based on any concern that may be examined under CEQA review. Courts will afford a larger degree of deference to an agency’s designation of a single permit decision as ministerial on a case-by-case basis ...
In our 22nd edition of Unprecedented, our weekly update on COVID-19-related litigation, we see cases against employers continue to rise, and offer insight for employers to keep employees safe and simultaneously avoid lawsuits. In another notable update -- again for employers and business owners -- the Supreme Court of Virginia dismissed a case challenging the Governor's restrictions on businesses amid the pandemic ...
Key Points Employers can, but are not required to, delay withholding and paying the employee portion of Social Security taxes for certain employees until Jan. 1, 2021. The deferral only applies to Social Security taxes due from Sept. 1, 2020, to Dec. 31, 2020, by employees who earn less than $4,000 in a bi-weekly pay period. From Jan. 1, 2021 through Apr ...
On Aug. 28, 2020, the U.S. Department of Treasury and the Internal Revenue Service (IRS) issued Notice 2020-65 (the Notice). The Notice implements President Donald Trump’s Aug. 8, 2020 directive (the Directive) to defer withholding, deposit, and payment of the 6.2 percent employee share of Social Security tax and railroad retirement equivalent tax on certain wages and compensation paid to employees ...
Following the August 8, 2020 Presidential Memorandum directing the Treasury Secretary to defer the withholding, deposit, and payment of certain payroll taxes, the Internal Revenue Service released Notice 2020-65 late Friday, August 28. The brief notice gives necessary but sparse guidance on implementing the Presidential Memorandum. We expect (and hope for) further guidance soon ...
On August 26, the United States Circuit Court of Appeals for the Fourth Circuit held that a Virginia School Board’s restroom policy constituted sex-based discrimination in violation of the Equal Protection Clause, and transgender people constitute a quasi-suspect class, entitling them to greater constitutional protections. Moreover, the court also held that the restroom policy violated Title IX, because it discriminated on the basis of sex in a public school setting ...
The Ninth Circuit recently ruled against the government on jurisdictional grounds in the False Claims Act (FCA) qui tam case, United States v. United States ex rel. Thrower, No. 18-16408, 2020 U.S. App. LEXIS 24621 (9th Cir. Aug. 4, 2020), holding that a district court’s denial of a government motion to dismiss an FCA action is not immediately appealable under the collateral order doctrine and dismissing the government’s appeal ...
On August 18, the Chamber of Deputies and the Senate approved a bill introduced by the government on June 25, which establishes the emergency plan to promote economic recovery and employment. Although in its first phase, the project was modified and approved by the Chamber of Deputies, and rejected by the Senate, the new proposal submitted by the Joint Commission was approved in its entirety by the Congress ...
On Tuesday, August 18, the Congress approved a bill that contemplates several tax measures in order to inject liquidity and promote economic reactivation (the "Bill"). Among other measures, the Bill grants the possibility to Corporate Tax taxpayers who declare effective income according to complete accounting, to instantly depreciate 100% of the value of new or imported fixed assets acquired between June 1, 2020 and December 31, 2022 ...
The Court of Appeals of North Carolina's decision in Crosmun v. The Trustees of Fayetteville Technical Community College, ___ N.C. App. ___, 832 S.E.2d 223 (2019) provides much needed guidance to North Carolina courts on how to properly craft eDiscovery protocols ...
On August 6, 2020, the U.S. Court of Appeals for the First Circuit affirmed the conviction of Massachusetts gynecologist Rita Luthra for criminal HIPAA violations and obstructing a health care investigation. Although such HIPAA prosecutions are uncommon, the case underscores the risks health care providers and others run when handling protected patient information and when speaking with government investigators ...
Earlier this summer, the U.S. Court of Appeals for the Federal Circuit issued a split decision in Inserso Corporation v. U.S. that we argued had far-reaching implications for both government contractors and the private bar, relating to timeliness and waiver issues in the bid protest context. The Federal Circuit recently issued another decision, The Boeing Company v. U.S ...
The Covid-19 pandemic has been reshaping many personal relationships. Cracks in some family relationships have been exacerbated due to high-pressure confinement under the same roof in lockdown. Such rise in marital conflicts has inevitably caused more breakdown of marriages. Amongst these cases, are families who have homes or businesses both in Hong Kong and Mainland China, who need to consider whether the divorce proceedings should be instituted in Hong Kong or Mainland China ...
A major economic crisis has been caused by the pandemic associated with the new SARS-CoV-2 Coronavirus and the COVID-19 disease. In this context, Law 29/2020 was published on 31 July to establish new tax measures to support cooperatives, micro, small and medium-sized enterprises. The aim of these measures it to mitigate the impacts of the pandemic on these businesses ...
The Algarve has been seriously affected by the social and economic impacts of the COVID-19 pandemic. In this context, on 29 July 2020, the Portuguese Parliament published Resolution no. 51/2020 in which it recommend the adoption of a social and economic emergency plan for the Algarve (“Plano de emergência social e económico para o Algarve”) by the Portuguese Government. The recommended measures set out in Resolution no ...
This tax newsletter summarises the recent ruling of CESTAT, Chennai in the case of Commissioner of Service Tax, Chennai vs M/ Repco Home Finance Limited on non - applicability of Service tax on loan foreclosure charges ...
Electronic cigarettes and vaping have been heralded by many as a safer alternative to smoking traditional cigarettes. An outbreak of illnesses last fall allegedly related to vaping, however, ignited public hysteria and will almost certainly lead to substantial mass tort litigation aimed at manufacturers of e-cigarette devices and vaping liquids ...
In FanDuel, Inc., v. Interactive Games LLC, No. 2019-1393 (Fed. Cir. July 29, 2020), the Court of Appeals for the Federal Circuit held that the Patent Trial and Appeal Board (Board) did not violate the Administrative Procedure Act (APA) by rejecting the prior-art combination on which it instituted inter parties review (IPR). The relevant patent claims related to a method of gambling on a mobile device ...
Key Points Public agencies must retain emails that would be required for inclusion in an administrative record pursuant to CEQA. Agencies must retain “[a]ll written evidence or correspondence submitted to, or transferred from” them “with respect to” CEQA compliance or “with respect to the project.” This includes emails that fit this description ...
Since 1995, the Federal Court of Canada has refused to hear questions relating solely to patent ownership. In Lawther v. 424470 BC . Ltd ...
A recent New York federal court decision has called into question whether businesses may safely rely on Department of Labor guidance regarding the recently passed Families First Coronavirus Response Act (FFCRA). The FFCRA provides employees of businesses with fewer than 500 employees with two temporary forms of paid leave—Emergency Paid Sick Leave and Emergency Family and Medical Leave ...
Recent statistics from London’s Commercial Court and major arbitration institutions confirm London’s reputation as an international hub for dispute resolution, with English law remaining the most popular choice for the resolution of international disputes ...
