By Jeffrey Wolfson March 22, 2022 In the wake of financial sanctions by the United States, the United Kingdom, EU nations, and various other countries against Russia for its unprovoked attack on Ukraine1, you might be considering what, if anything, to do about your patents, trademarks, utility models, industrial designs, etc., in Russia. You may have already decided to write off your Russian IP as a complete loss ...
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 ...
Income tax The following public rulings and guidelines have recently been published on the Inland Revenue Board of Malaysia’s official website: i. Tax Treatment of Research and Development Expenditure Part I – Qualifying Research and Development Activity (Public Ruling No. 5/2020) issued on 13 August 2020; ii. Tax Treatment of Research and Development Expenditure Part II – Special Deductions (Public Ruling No. 6/2020) issued on 13 August 2020; iii ...
AUTHOR: Lynn Lazaro Partner, Kochhar & Co. Bangalore Office EMAIL: [email protected] NFTs have been around since 2015 on the Ethereum blockchain and have significantly grown over the years especially in the digital art industry. However, not all NFTs are art related. Some NFTs are also attached to physical products where they could act like security. “NFT” basically stands for a “non-fungible token” ...
In an earlier article in this series, we already discussed the planned changes in terms of moveable income. Whilst the changes may seem relatively limited at first glance, Dutch residents immigrating to Belgium will however encounter several peculiarities as set out in this article. Capital gains Capital gains, i.e. on shares, are in principle taxable in the state of residence ...
A webinar hosted by Shoosmiths in collaboration with Asset Reality. Scroll down the page to watch the webinar. Intro poll According to a recent survey, what percentage of millennial millionaires own cryptocurrency? According to a recent study conducted by CNBC, 83% percent of millennial millionaires own cryptocurrency with over half having at least 50% of their wealth in cryptocurrencies. https://cointelegraph ...
The question of 'employment status', continues to concern many employers working within today's 'gig economy'. The UK Supreme Court recently provided guidance on the correct "label" to be bestowed on 'gig economy' workers. Pimlico Plumbers recently lost an appeal in the UK Courts against a finding that one of its plumbers was a "worker" for the purposes of relevant UK employment legislation – not a self-employed independent contractor ...
Justice systems around the world will soon be exposed to the same pressure as is currently crushing healthcare systems in the wake of the Covid-19 pandemic. What can judges and advocates doto “flatten the curve” and increase the resilience of the justice system as it awaits the post-pandemic wave of disputes? Healthcare systems around the globe are wobbling, and in some states collapsing under atsunami of Covid-19 cases ...
Have we reached the tipping point in the fight against sexual harassment in the workplace? In late August 2017, Hurricane Harvey struck the Caribbean and the United States, causing unprecedented devastation and destruction. Less thantwo months later, a very different “Hurricane Harvey” followed, one that precipitated a renewed global consciousness over issues of sexual harassment ...
Texas recently enacted a new Workplace Violence Prevention law to protect healthcare employees from violence in Texas healthcare facilities. Texas also implemented a complementary notice requirement applicable to all Texas employers to encourage reporting incidents of workplace violence. Texas implements statutory protec- tions to prevent workplace violence against healthcare workers ...
After the hospitality sector, transportation of passengers and corporate financing, insurance could be the next sector to see its business model influenced by the sharing economy. In the past few years, numerous start-up companies have launched businesses in "peer-to-peer" ("P2P") insurance on risksharing platforms, claiming to reduce bureaucracy and costs, and insure risks not covered by the traditional markets ...
Few areas of law have proven more dynamic over the last few years than the interplay between state tort laws and the federal regulation of pharmaceutical drugs and medical devices. During its last two terms, the United States Supreme Court has issued three separate opinions addressing federal preemption of state law claims under the Federal Food, Drug, and Cosmetic Act ...
The use of the Internet without the use of search engines, which list links to Internet pages after keywords have been entered, is almost unthinkable. In the context of the search results, however, websites may appear that contain personal data and thus fall within the scope of the GDPR ...
Under a new proposed rule, certain required disclosures could be provided electronically to all retirement plan participants, including former employees and beneficiaries. On October 23, 2019, the U.S. Department of Labor issued a proposed rule intended to expand the use of internet technology to furnish ERISA-required disclosures to plan participants, and to reduce printing and mail expenses ...
Queen’s song was clearly not about COVID 19 but the message remains the same: even if the music industry is struggling, the show must go on! It is undeniable that, with the lockdown measures and other restrictions imposed by the Belgian government to fight against COVID-19, many companies have to deal with revenue loss while keeping high level of costs. This is particularly true for the cultural sector and the music industry with the cancellation of so many events ...
In February 2012, the FATF published the revised FATF Recommendations (also known as the Standards). The Standards continue to develop to detect and prevent new money laundering and terrorist-financing techniques impacting the international financial system, such as misuse of virtual assets and COVID-19 related threats ...
In February 2012, the FATF published the revised FATF Recommendations (also known as the Standards). The Standards continue to develop to detect and prevent new money laundering and terrorist-financing techniques impacting the international financial system, such as misuse of virtual assets and COVID-19 related threats ...
During the height of the #MeToo movement and in the wake of the Harvey Weinstein scandal, Congress enacted a sweeping tax reform bill containing a provision intended to penalize businesses who settle claims involving sexual harassment or sexual abuse if they include nondisclosure agreements as part of a settlement. As with many rushed pieces of legislation, legal commentators have more questions than answers about the practical effect of this tax amendment ...
The resurgence of the #MeToo campaign highlights that sexual harassment comes in all variations, affects all classes of people, and cuts across all industries. While employers could dismiss the social media moniker as a “them” not an “us” problem, they do so at their peril. People, some of whom may be your employees, are talking, posting, and tweeting, and employers would be wise to listen and revisit their anti-harassment policies ...
One year later, the #MeToo movement has caused a seismic cultural shift in American society and in the workplace. It continues to gain momentum and attracts wide-sweeping media coverage keeping the issue of sexual misconduct against women at the forefront of our national dialogue ...
Under the CARES Act that was signed into law on March 27, 2020, $100 billion was allocated to “eligible health care providers” to provide financial relief for health care organizations in relation to the COVID-19 public health emergency ...
Telemedicine and telehealth are newer and ever-expanding components of health care.[1] There are many viable arrangements for companies who wish to engage in telemedicine and/or telehealth and these arrangements can offer many benefits to the patients they serve. However, companies and licensed individuals who provide services should be careful to understand the state and federal regulatory framework under which they operate ...
Last May 2, the Court of Appeal granted a motion to dismiss an appeal against a significant decision in the area of civil liability in the context of the practice of a sport.1Decision at trial2 The facts in the case date back to October 3, 2010. A few seconds after the start of a hockey game between two junior teams, the plaintiff, Andrew Zaccardo, was violently body checked from behind by the defendant Ludovic Gauvreau-Beaupré, a player on the opposing team ...
In June of 2022, the Supreme Court of the United States unanimously held in American Hospital Association v. Becerra that the United States Department of Health and Human Services (“HHS”) and the Centers for Medicare and Medicaid Services (“CMS”) overstepped their statutory authority when cutting 340B-related reimbursements to hospitals from 2018 through 2022 ...
Dear Clients and Friends Drew Network Asia (comprising Drew & Napier LLC from Singapore, Makarim & Taira S. from Indonesia, and Shearn Delamore & Co. from Malaysia) is delighted to present a joint webinar with Omni Bridgeway, a leading global disputes finance company, on the enforcement of arbitral awards and foreign judgements in Singapore, Malaysia, and Indonesia. Details are set out below: Date: Thursday, 14 January 2021 Time: 3.00 pm to 4.30 pm (SG/MY time) 2 ...
