On April 12, 2022, Law No. 21,440 was published in the Official Gazette, which modifies Law Decree No. 3,063 (Municipal Income Law), creating a new regime applicable to donations in favor of non-profit legal entities, which contemplates certain tax benefits. This new regime will be complementary to those contained in special regulations regarding donations ...
Our Shoospeak HR podcast welcomes special guest Pavan Sumal who explains the options open to Ukrainians looking to flee the current conflict. Shoosmiths colleagues Andy Graham and Amy Leech are joined by special guest Pavan Sumal (Associate within Shoosmiths’ Immigration Team) to discuss visa options and other immigration support available for Ukrainians fleeing the current conflict ...
Recently, in Beal v. Outfield Brew House, LLC, 2022 U.S. App. LEXIS 7748 (8th Cir. Mar. 24, 2022) the 8th Circuit Court of Appeals upheld two district court decisions, each of which found that the marketing software called “Txt Live” used by the defendants to send promotional text messages to phone numbers randomly selected from a customer database is not an automatic telephone dialing system (ATDS) under the Telephone Consumer Protection Act (TCPA) ...
Littelfuse, Inc. v. Mersen USA EP Corp., Appeal No. 2021-2013 (Fed. Cir. Apr. 4, 2022) Our Case of the Week focuses on the issue of claim construction, and, more specifically, the doctrine of claim differentiation. The patent at issue was directed to a “fuse end cap for providing an electrical connection between a fuse and an electrical conductor ...
On April 7, 2022, Finance Minister Chrystia Freeland tabled the federal government?s new budget for 2022. This budget includes several tax measures relevant to the mining industry in Canada. The Canadian federal government intends to provide $3.8 billion over eight years to implement Canada?s first critical minerals strategy ...
On March 30, 2022, the Ninth Circuit Court of Appeals issued a decision in Oertwich v. Traditional Village Of Togiak, No. 19-36029 (9th Cir.) that has potential implications for tribal sovereign immunity, including recognizing that tribal sovereign immunity extends to tortious conduct occurring on non-tribal lands. Ronald Oertwich (“Oertwich”) was a non-tribal member living in the City of Togiak, Alaska (the “City”) ...
Dramatic changes to energy supply security driven by geopolitical upheaval The EU energy transition is aimed at weaning Europe of its fossil fuel dependence and to enable Europe to reach climate emissions reduction targets. For the last 100 years, energy consumption other than transportation has been supplied almost entirely by hydropower. Norway in later years has been actively reducing its dependence on fossil fuel for road transport, costal shipping and the offshore supply fleet ...
The government have introduced various visa concessions for Ukrainian citizens affected by the conflict. Legal director of immigration, Rachel Harvey and Pavan Sumal, associate specialising in immigration law discuss the routes available and what you can do to assist. In country options Concessions are available for those who were in the UK at the start of the conflict ...
In March 2021, the Philippine Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order No. 014-21 (the Memorandum), which streamlines the procedures for non-resident corporations and other juridical entities (collectively "non-resident taxpayers") to access Philippine tax treaty benefits ...
HM Treasury has recently published the outcome of its UK Prospectus Regime Review. The Review Outcome sets out important reforms to the UK prospectus regime for the public issuance of securities and admission to trading on capital markets, outlining the policy approach the UK Government will take following last year's Prospectus Regime Review consultation. This briefing note sets out the key measures confirmed by the UK Government in the Review Outcome ...
The headlines of the just announced energy strategy were already well known and the comments of ‘missed opportunities’ by various interested parties were equally predictable. Green targets to reduce demand such as energy efficiency measures and improving home insulation have fallen by the wayside, as have those for businesses and organisations on the demand side, with no mention of measures such as plant and equipment switching, on-site renewables or fuel switching ...
On March 3, 2022, President Biden signed the long-titled Ending Forced Arbitration of Sexual Assault and Sexual Harassment Act of 2021. Seen as a result of the #MeToo movement, this fairly simple amendment to Title 9 of the United States Code prohibits private employers from mandating that employees submit to arbitration of sexual assault and sexual harassment claims ...
On April 2, 2022, the China Securities Regulatory Commission (the “CSRC”) published the revised Provisions on Strengthening Confidentiality and Archives Administration of Overseas Securities Offering and Listing by Domestic Companies (Draft for Comments) (the “Draft Archives Rules”). The Draft Archives Rules is now open for public consultations until April 17, 2022 ...
Here we look at some of the possible avenues to explore in relation to contracts governed by English law if you are affected by events unfolding in Ukraine. Reviewing your contracts might seem like a minor inconvenience compared to what has been happening in Ukraine over the last month or so ...
The government have announced a variety of new immigration routes aimed at assisting businesses to fill labour shortages and plug the gaps left by Brexit. Here we summarise the changes that come into force in April 2022. The Home Office released the statement of changes to the immigration rules on 15 March 2022 with details of the new routes that will open to applicants from 11 April 2022 ...
In September 2021, the House of Representatives of the Philippines approved House Bill (HB) 7425 upon its third reading. HB 7425 seeks to impose a 12% value-added tax (VAT) on digital transactions in the Philippines ...
In September 2021, the House of Representatives approved on third reading House Bill (HB) 8942 – the Ease of Paying Taxes Act. The bill proposed to amend the National Internal Revenue Code as amended (the Tax Code) and introduce administrative reforms that will simplify tax compliance and strengthen taxpayers' rights ...
Changes to the rules relating to the use of red diesel will come into effect from April 1 2022 as a result of amendments to the Hydro Carbon Oil Duties Act 1979. The new rules set out a list of “excepted machines” which are allowed to use red diesel. A vehicle that is used for a purpose related to agriculture, aquatic farming, horticulture and forestry is allowed to use red diesel and can be used on the public road if the use is for one of those purposes ...
HM Treasury has recently published the outcome of its UK Prospectus Regime Review. The Review Outcome sets out important reforms to the UK prospectus regime for the public issuance of securities and admission to trading on capital markets, outlining the policy approach the UK Government will take following last year's Prospectus Regime Review consultation. This briefing note sets out the key measures confirmed by the UK Government in the Review Outcome ...
Dear valued clients, colleagues and friends,We are pleased to bring you the latest legal updates for March 2022 ...
A summary of the key takeaways from a recent webinar on reducing scope 3 business travel emissions. Shoosmiths is delighted to be sponsoring United Nation Global Compact Network (UNGC) UK’s series of webinars on ‘Reducing Scope 3 Emissions’. On 29 March 2022, our Chairperson, Peter Duff, joined a panel to discuss the challenges associated with, and steps that can be taken to assist, a reduction in business travel emissions ...
The Ministry of Finance of the Lao PDR has issued the Notification on the Implementation of the Tax Obligations of the E-Commerce and Digital Platform No. 0541/MOF, 24 February 2022 with the purpose to disseminate the Decree on Electronic Commerce No. 296/Gov, 12 April 2021 and the implementation of the tax obligations of the e-commerce and digital platform business operators in the Lao PDR. 1 ...
Republic Act No. 11659 (“RA 11659”) or “An Act Amending Commonwealth Act No. 146 otherwise known as the Public Service Act” as amended, was signed into law by President Rodrigo Duterte on 21 March 2022. The amendment of the Public Service Act was made pursuant to the State’s policy of encouraging private enterprise and expanding the base of investment in the country, with the goal of providing efficient, reliable, and affordable services to all ...
