Prior to the Tax Cuts and Jobs Act of 2017 (TCJA), taxpayers who itemized could annually deduct state and local taxes (SALT) paid on their personal federal tax returns. The TCJA added in IRC Section 164(b)(6), effectively placing a $10,000 cap on taxpayers' federal itemized SALT deductions.1 The cap on SALT deductions applies for tax years ending December 31, 2017 through December 31, 2025 ...
It can be tricky for employers to stay up to date with how to complete right to work checks especially given the government’s ever-changing guidance in this area. We outline recent developments and what employers need to know now and for the future. Every employee, regardless of nationality, requires a right to work check ...
Employee networks are voluntary groups of employees that come together based on shared identity or life experience. Properly organised and empowered networks greatly benefit those organisations genuinely looking to foster a diverse and inclusive workplace ...
In a 5-4 decision, the United States Supreme Court held that states and their agencies cannot invoke sovereign immunity as a defense to claims of discrimination brought under the Uniformed Services Employment and Reemployment Rights Act of 1994 (“USERRA”)[1] in Torres v. Texas Department of Public Safety.[2] With this new ruling, public employers should continue to be mindful of the protections that USERRA provides active-duty and veteran employees ...
Through an announcement issued by the Ministry of Finance, Mario Marcel, the government presented the general outlines of its tax reform proposal. This reform would consist of four bills (two of which would be submitted to Congress during July, and the remaining ones during the fourth quarter), which will be relevant to know in order to analyze the details of this announcement. On our web page (https://reformatributaria.carey ...
This was introduced on 6 April 2022 and is an essential part of the recruitment process, as this will ensure you have a statutory excuse against a civil penalty and allow you to remain compliant as your duty of sponsors if you currently hold a sponsor licence. The digital right to work check can only be made by Identity Service Providers (IDSPs) for British and Irish Citizens as physical proof of documents are expected to finish by 2025 ...
On 2 August 2021, the Fiscal Incentives Review Board (FIRB) adopted Resolution No. 19-21, a temporary measure to support the recovery of registered business enterprises (RBE) during the covid-19 pandemic. The resolution allowed all RBEs in the information technology-business process management (IT-BPM) sector to continue implementing work from home (WFH) arrangements until 31 March 2022 without affecting their fiscal incentives ...
Supreme Court Ruling Sets the Foundation for GST on Secondment of Employees AUTHOR: Reena Asthana Khair Senior Partner and Head International Trade & Indirect Taxation Kochhar & Co. EMAIL: [email protected] Japanese Multinational companies often share their talent pool across borders and jurisdictions by secondment of Japanese nationals ...
We are looking for outstanding senior-level corporate and M&A lawyers with over 8 years of experience to join our award-winning practice. Careers Kudun and Partners Founded in 2015, Kudun and Partners is a modern and forward-thinking law firm with a vision for a more client-focused way of practicing ...
We are looking for outstanding mid-level corporate and M&A lawyers with over 4 years of experience to join our award-winning practice. Careers Kudun and Partners Founded in 2015, Kudun and Partners is a modern and forward-thinking law firm with a vision for a more client-focused way of practicing ...
In a case decided on the 4th May 2022 (case number 524/14), the Court of Appeal held that a restriction contained in an employment contract which prevented an employee from soliciting or interfering or endeavouring to entice a customer away from the company after termination of employment, for a period of two years, could be enforced by the employer ...
Throughout my career as a banker and as an attorney, as well as through experiences with friends and their families, I have noticed that there is no topic more taboo than talking to someone about their death and how they intend to distribute their accumulated assets during their lifetime. It is incredible that, for many, this topic is so difficult to face with an objective mind to leave their estate affairs in order, no matter how small it may be ...
Employees have the right to access personal data relating to them held by their employer. However, responding to such access requests is not always easy. In a 2-part article, we tackle the 12 questions employers most frequently ask when handling DSARs. 1. How do I verify that the request is genuine? There is no set format for making a data subject access request (DSAR), so a request might be made verbally, in writing, by email or by other electronic means ...
Employees have the right to access personal data relating to them held by their employer. However, responding to such access requests is not always easy. In a 2-part article, we tackle the 12 questions employers most frequently ask when handling DSARs. 7 ...
In a recent case the Employment Appeal Tribunal (EAT) upheld a 25% uplift to compensation for an employer’s failure to comply with the ACAS Code of Practice, following a discriminatory dismissal that was purportedly due to redundancy ...
As of June 21, 2022, importers of goods from China and other countries that contain China origin inputs of components or raw materials are subject to the enforcement provisions of the Uyghur Forced Labor Prevention Act (UFLPA). As a result, importers should now perform significant due diligence on all tiers of the supply chain of their imports and update their compliance policies and internal controls to address the risks of forced labor in their supply chains ...
Dr. Christine Calleja, from Mamo TCV Advocates, attended this year’s European Employment Lawyers Association (EELA) annual conference, held between the 23rd and 25th June. After an absence of three years, the conference hosted around 450 lawyers who specialise mainly in employment law. This year, delegates from the employment lawyers association of each country met before the start of the conference, discussing ideas for future collaboration ...
Another instalment from the UK courts guiding employers on how to comply with S145B of TULRCA when participating in collective bargaining. In the same month as we are contending with the largest rail strikes in 30 years, it is apt that the Employment Appeal Tribunal (EAT) in Edinburgh has issued a decision in a theme of cases involving Section 145B of TULRCA and how it can impact pay negotiations ...
Shoosmiths colleagues Andy Graham and Amy Leech highlight some of the main considerations for employers looking to move their employees onto a four day working week. Shoospeak HR podcast 4 day working weeks - a dream or disaster? Shoosmiths colleagues Andy Graham and Amy Leech debate the four day working week pilot and some key considerations for employers looking to implement this type of working pattern ...
What is important to consider? Many Ukrainian citizens are forced to stay abroad due to a full-scale Russian invasion. Some were there before the war and could not return, others had to leave Ukraine after February 24. It is clear that something is very difficult to predict at the moment and it can happen that, depending on your circumstances, your stay abroad can be long ...
On May 24, 2022, Schwabe and Columbia Bank hosted the “Getting Ahead of Agriculture's Rising Wages and Tightening Labor Market” seminar to assist those working in Oregon’s agricultural industry to address concerns over rising wages and the tight labor market. Attendees heard from a group of industry professionals on a selection of relevant topics. The seminar was informative, engaging, and a big success ...
Mamo TCV Advocates in collaboration with the Foundation for Human Resources Development (FHRD) have organised and delivered a number of lectures on various topics related to Maltese employment law including employment contracts, termination of contracts, occupational health and safety, GDPR and immigration, as part of the newly launched course, ‘Award in the Practical Applications of Maltese Employment Law’ ...
Wednesday’s ruling by the U.S. Supreme Court in Viking River is expected to chill California’s cottage industry of representative wage-and-hour cases, which have long driven huge damages against employers. The decision offers California employers a significant opportunity to require employees to pursue these types of claims individually ...
Introduction Republic Act No. 11697, or An Act Providing for the Development of the Electric Vehicle Industry (EVIDA Law), became effective on 15 April 2022. The EVIDA Law outlines the regulatory framework and creates a comprehensive roadmap for the operation of electric vehicles (EVs) in the Philippines. It governs "the manufacture, assembly, importation, construction, installation, maintenance, trade and utilization, research and development, and regulation of electric vehicles" ...
