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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 ...

Shearn Delamore & Co. | September 2020

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 ...

Shepherd and Wedderburn LLP | February 2014

Last year, we reported on the Employment Tribunal’s decision in Walker v Innospec Limited (ET 2411316/2011) that a pension scheme’s failure to provide survivor’s benefits for civil partners equal to those provided for spouses was unlawful discrimination ...

A&L Goodbody LLP | July 2018

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 ...

TSMP Law Corporation | January 2018

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 ...

Waller | February 2019

The Tax Cuts and Jobs Act of 2017 (the “TCJA”) created a new tax incentive designed to encourage long-term investment in low income communities, as defined in Code Sec. 45D(e),1 which are specifically designated as “qualified opportunity zones” (“QOZs”) in accordance with procedures set forth in Code Sec. 1400Z-1 ...

Waller | June 2016

A large percentage of closely held businesses restrict or even prohibit the owners’ ability to transfer their equity interests. Often these restrictions require the owner to sell the equity back to the entity or the other owners at a formula value, for example, book value, that is not anticipated to be a true fair market value. These and other permanent restrictions on equity interests are called nonlapse restrictions because by their terms they never go away or “lapse ...

Waller | August 2016

Generally when a successful business is acquired, whether by an asset acquisition or an equity acquisition, the assets will includeboth tangible and intangible property. When an entity conducting a business is liquidated, the tangible and intangible assets of the entity are distributed to the owners. Often, one very valuable intangible that does not appear on the balance sheet is goodwill ...

Waller | October 2016

The Series Limited Liability Company (“Series LLC”), a variation of the traditional limited liability company (LLC), is the newest entity enterprise on the business scene today.1 Within this legal entity, separate “series” or “cells” can be created and established under the umbrella of a single LLC ...

Waller | March 2017

Although its emergence on the business scene is fairly recent, the Series LLC has been gaining popularity as a business entity. Under the Series LLC umbrella, this entity is able to create multiple Protected Series, each with its own separate rights, powers, assets, obligations, business purposes and associated members ...

Hanson Bridgett LLP | November 2019

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 ...

Waller | May 2016

Vodafone Variance: The Commissioner's Power to Override the Rules Following the Tennessee Court of Appeals decision in Vodafone Americas Holdings, Inc ...

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 ...

Dinsmore & Shohl LLP | November 2017

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 ...

Dinsmore & Shohl LLP | November 2018

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 ...

Haynes and Boone | November 2010

In response to the current state of the economy, Congress has passed some tax legislation amending the Internal Revenue Code (the “Code”). Although it is up for debate, some would say that Congress has not been busy enough. As we near the end of the year, many taxpayers and their advisers are going through their usual year-end tax planning checklist ...

DFDL | September 2021

Another wave of COVID-19 has spread all over Thailand and is raising understandable concerns and generating uncertainty among the business community. With our series of infographics, we take this opportunity to guide you on the key measures and best practices to help you mitigate the effects of the COVID-19 pandemic on your business ...

DFDL | September 2021

Another wave of COVID-19 has spread all over Thailand and is raising understandable concerns and generating uncertainty among the business community. With our series of infographics, we take this opportunity to guide you on the key measures and best practices to help you mitigate the effects of the COVID-19 pandemic on your business. Today, we highlight 4 practical steps with noteworthy considerations when implementing workforce restructuring options available to employers in Thailand ...

DFDL | September 2021

Another wave of COVID-19 has spread all over Thailand and is raising understandable concerns and generating uncertainty among the business community. With this series of infographics, we take this opportunity to guide you on the key measures and best practices to help you mitigate the effects of the COVID-19 pandemic on your business. Today, we guide you through the debt restructuring options available in Thailand for local or foreign investors ...

DFDL | September 2021

Another wave of COVID-19 has spread all over Thailand and is raising understandable concerns and generating uncertainty among the business community. With our series of infographics, we take this opportunity to guide you on the key measures and best practices to help you mitigate the effects of the COVID-19 pandemic on your business ...

DFDL | September 2021

Another wave of COVID-19 has spread all over Thailand and is raising understandable concerns and generating uncertainty among the business community. With this series of infographics, we take this opportunity to guide you on the key measures and best practices to help you mitigate the effects of the COVID-19 pandemic on your business ...

Shoosmiths LLP | September 2021

The UK government has announced proposals to make flexible working requests a ‘day one’ right for employees, as part of reforms to the Flexible Working Regulations 2014. Over the past 18 months, the pandemic has been a catalyst for increased flexible working. Although this has meant ‘working from home’ for most, flexible work can include other arrangements such as flexitime, job-sharing, condensed hours and part-time work ...

“Another game changer!” — Your takeaway from reading this summary of Washington’s Engrossed Substitute House Bill 1795, commonly known as the “Silenced No More Act,” which becomes law June 9, 2022, and has some important retroactive effects ...

Haynes and Boone | December 2011

Following is a list of year-end administrative issues for Texas limited partnerships and limited liability companies (“LP/LLC”): Ensure that the LP/LLC’s activities, transactions, capital infusions (capital contributions or loan proceeds), and distributions are accurately reflected in the entity’s records; Avoid causing the LP/LLC to make any distributions not in compliance with the terms of its LP/LLC agreement or applicable law; for example, an LP/LLC should not make disproportiona

Kocian Solc Balastik | June 2020

Category B has been extended until the end of August 2020 and the government has approved a new form of support – Category C!   Are you considering how to maintain employment of your employees and minimize economic losses? Take a look at what financial instruments the state has prepared for entrepreneurs whose employees have been affected, directly or indirectly, by government measures taken to combat coronavirus ...

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