Although Oregon’s 2021 legislative session turned out to be relatively quiet from a tax perspective, we did experience some changes to Oregon’s Corporate Activity Tax (“CAT”). Those changes were primarily in the form of SB 164. The enactment of SB 164 ushers in the following CAT changes. Fiscal Year Filings ...
Most commercial leases contain terms that require tenants to pay additional rent. Additional rent is usually a share of the costs and charges incurred to operate the property. These costs can include municipal taxes, insurance premiums, repair and maintenance costs and common area utility charges. In any given year, these charges change and fluctuate. Landlords often provide an annual estimate which tenants pay subject to a year-end reconciliation ...
This year the North Carolina Court of Appeals issued an opinion that effectively nullifies many construction warranties. In Christie v. Hartley Construction, Inc., et al., No. COA12-1385, the Court limited warranties for construction defects to six years, even when the contractor or product manufacturer expressly provides a longer one. Plaintiffs George and Deborah Christie contracted for the construction of a custom home in Chapel Hill, North Carolina, in 2004 ...
As COVID-19 vaccinations roll out in the Lao PDR we take this opportunity to answer some of the key questions that are being raised by employers and employees. In our publication and at our upcoming live event, our labor experts outline the rights and obligations of employers and employees when it comes to vaccination in the Lao PDR. Get your answers by downloading the publication and by attending our 20-minute webinar ...
Another wave of COVID-19 has spread across Thailand and is raising understandable concerns and generating uncertainty among the business community. This series of infographics will guide you on the key measures and best practices to help you mitigate the effects of the COVID-19 pandemic on your business ...
On 3 May 2021, the EU Member states approved “dried yellow mealworms” as a novel food under EU Regulation 2015/2283. According to the applicant, mealworms can be used in a broad range of food products, such as bread, cookies, or pasta. A Commission implementing regulation will follow soon, which marks the final step and formally authorises the novel food. Mealworms are the first insect species to secure clearance as a novel food but more are likely to follow ...
The idea of achieving purpose alongside profit has been part of the business world for centuries, but the importance placed on it has reached new heights in recent years. How can charities help? “In every corner of our lives and our country, civil society can be found ...
Once again, the grocery sector is coming under the spotlight. At a time when the UK’s inflation rate has started to slow a little, it still remains in double-digits with food prices rising to their highest since 1977[1]. Continual increases in grocery prices are undoubtedly a huge concern for consumers, as considerable amounts of the average household’s monthly income goes on food ...
In two recent cases (Coditel and Stadtreinigung Hamburg), the ECJ dealt with the so-called “in-house exemption” in procurement matters ...
The America Invents Act of 2011 (AIA) authorizes the U.S. Patent Office to create a new third tier of fees for patent prosecution and maintenance — "Micro Entity Status" — where fees may be reduced by up to 75 percent. Micro entities are eligible to pay fees 50 percent lower than those paid by small entities and 75 percent lower than those paid by large entities ...
A judgment has been handed down in the Supreme Court case of Wolverhampton City Council and others v London Gypsies and Travellers and others [2023] UKSC 47. The case considered whether the court had the jurisdiction to make injunctions against not only ‘persons unknown’, but also against unidentified and unknown persons that have not yet performed, or even threatened to perform, the acts which the injunction prohibits. Such persons are known as “newcomers” ...
On January 24th, 2019, the Executive Power submitted to Congress a bill of law that establishes measures to encourage the protection of consumers' rights -Bulletin No. 12,409-03- (hereinafter, the "Bill"). The Bill is known as the "Pro-Consumer Bill", since it amends Law No. 19,496 Consumer Protection Act ("CPA"), seeking to reinforce the rights of consumers and incorporate new obligations for suppliers ...
On 2 July 2014, the new regulations regarding further building permit exemption measures will come into effect. Among the news is the opportunity to construct 25 m2 ancillary residential dwelling without requiring a building permit. However, the amendments are not entirely without controversy and have been met by strong criticism from several respondents ...
Recently, President Biden announced an executive order to pardon all federal marijuana possession charges. The President also urged governors to do the same at the state level saying, “Just as no one should be in a federal prison solely due to the possession of marijuana, no one should be in a local jail or state prison for that reason, either.” While President Biden’s pardons signal a step toward overhauling U.S ...
Is the operation of PPP projects suspended? No. The State of National Emergency (in force from March 15 to June 30, 2020) has not affected the operation of PPP projects related to the provision of public and/or essential goods and services. Currently, it is also permitted to perform activities included in Phases 1 and 2 of the "Economic Reactivation Plan"(“Plan”) approved by the Central Government. See Exhibit I ...
In July 2020, Florida changed its contractor licensing statute to make it easier for contractors who have been licensed in other states for at least 10 years to obtain a Florida contractor license without having to take a licensing exam. While Florida has not entered into any formal reciprocity agreements with other states, we do finally have guidance on exactly how to apply for a Florida contractor license using an existing license from another state ...
On January 6, 2021, the Small Business Administration (the “SBA”) and the Department of Treasury released an Interim Final Rule called “Business Loan Program Temporary Changes; Paycheck Protection Second Draw Loans” (“Second Draw Rules”). These rules announced the implementation of section 311 of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act (the “Economic Aid Act”) ...
On January 6, 2021, the Small Business Administration (the “SBA”) and the Department of Treasury released an Interim Final Rule called “Business Loan Program Temporary Changes; Paycheck Protection Second Draw Loans” (“Second Draw Rules”). These rules announced the implementation of section 311 of the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act (the “Economic Aid Act”) ...
Québec has passed and enacted Bill 96, also known as An Act respecting French, the official and common language of Québec, a major reform to its Charter of the French Language ...
American universities have long attracted the best and brightest from around the world. They come both for the educational environment that protects free speech and open inquiry and for the sophisticated research opportunities that prevail in American academic labs – funded, in part, by American taxpayer dollars. Upwards of 9 in 10 students from some countries intend to stay, adding to America’s intellectual capital and its economic vitality ...
As part of the nuclear arrangement reached with Iran, the United States rescinded its nuclear-related sanctions imposed on entities outside the United States on January 16, 2016, which is the so-called “Implementation Day” under the Joint Comprehensive Plan of Action (“JCPOA”). At the same time, the United States also lifted sanctions on foreign subsidiaries of U.S. companies. Apart from a few specific exceptions, however, including new exceptions for U.S ...
On 23 June 2023, the Council of the European Union adopted its eleventh package of restrictive measures against Russia, which supplements those discussed in our previous newsflashes_. This latest package aims to tackle the circumvention of previously adopted sanctions and also adds additional restrictions ...
By 15 February, councils must issue a final EHC plan for every child going through a phase transfer at school, i.e., from primary to middle or junior, from primary to secondary, or from middle or junior to secondary ...
