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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 ...

Beccar Varela | July 2015

Domestic legislation1. Domestic law.Identify your jurisdiction’s money laundering and anti-money laundering (AML) laws and regulations. Describe the main elements of these laws. Law 25,246, enacted in 2000, was the first to regulate both criminal money laundering (by means of inclusions of specific money laundering and terrorism financing offences in the Argentine Criminal Code (ACC) and antimoney laundering provisions ...

Shoosmiths LLP | September 2022

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 ...

Wardynski & Partners | March 2020

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 ...

Waller | August 2017

Provisions in a trust instrument can expressly limit and define the scope of the PFTC’s fiduciary duties, including the Prudent Investor Rule and the duty to inform and report. Generally, the ability to limit fiduciary duties is subject to “mandatory” rules dictated by state statutes or common law. Some states have stringent mandatory rules, while other states seek to maximize the trust settlor’s freedom of disposition and freedom of contract ...

Waller | December 2016

Since 1999, when it was an early adopter of the state banking regulators’ model private trust company act, Tennessee has earned a reputation for responding to the sophisticated trust and financial needs of ultra-high net worth families and their private offices ...

Waller | June 2018

It goes without saying that a lender must work to maximize its recovery when a borrower is in default and has no reasonably realistic or meaningful way to cure the default. This scenario far too often forces a lender to determine the most efficient and effective method to sell its collateral ...

Waller | December 2019

Governance and social factors play a significant role in determining a hospital’s openness to change and its ability to complete a business transaction, be that a merger, acquisition, or other strategic partnership. For government-owned hospitals, tension between the goals of government entities and the goals of a hospital’s board, in addition to added legal complexities, may result in failed or generally avoided transactions ...

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 ...

Carey Olsen | November 2021

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 ...

Dinsmore & Shohl LLP | April 2020

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 ...

Dinsmore & Shohl LLP | January 2024

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 ...

Shearn Delamore & Co. | January 2021

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 ...

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 | April 2021

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 ...

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 ...

DFDL | September 2021

COVID-19 has thrust the world into recession and its rippling effects have given rise to rapid and accelerating changes. Many businesses have moved or expanded into online channels as we collectively begin to embrace and advance headlong into an increasingly digitalized society ...

ALTIUS/Tiberghien | January 2017

accounts throughout Europe with one single order. EU Regulation 655/2014 of 15 May 2014 establishing a European Account Preservation Order procedure to facilitate cross-border debt recovery in civil and commercial matters (‘EAPO Regulation’) came into force on 17 July 2014 and applies from 18 January 2017 ...

ALTIUS/Tiberghien | May 2021

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 ...

Shoosmiths LLP | February 2023

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 ...

Deacons | June 2021

On 7 June 2021, Ms Julia Leung, the Deputy Chief Executive Officer and Executive Director, Intermediaries, of the Securities and Futures Commission (SFC), gave the keynote address at the Hong Kong Investment Funds Association’s annual conference ...

Shoosmiths LLP | February 2023

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 ...

Gianni & Origoni | April 2020

1. Introduction The Law Decree n. 18 of 17 March 2020 (the so-called "Cura Italia" Decree, the "Decree"), providing "Measures to strengthen the national healthcare system and to economically support households, workers and enterprises in the context of the COVID-19 epidemiological emergency" has been published on the Official Gazette of the Republic of Italy no. 701 of 17 March 2020. The Decree covers mainly the following four areas of intervention: a ...

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