On 3 April 2008, the Supreme Administrative Court announced a decision in a case which has given rise to strong reactions among tax law specialists. The criticism has been harsh and concerns the Supreme Administrative Court’s decision to give the Swedish CFC-rules precedence over the Swedish-Swiss tax treaty ...
Ahead of the autumn finance bill, the government has stated that SEK 30 billion will be designated for reforms in the labour market and enterprise, welfare and investments for the future. 13 of these 30 billion are earmarked for an “enterprise package” which, inter alia, includes a reduction in corporate tax from 28 percent to 26.3 percent ...
This legal update follows our September 2008 issue which gave a general overview of the major changes to the High Court and District Court Rules to come into effect on 2 April 2009. This and subsequent issues deal with those changes in more detail. This issue deals with the new "underlying objectives" and active case management by the court ...
With the UK economy continuing to be buffeted by the storm of the global financial crisis the effects are starting to be felt nearer to home in the "real" economy. For many businesses slashing costs is now a priority and, sadly, that often includes making staff redundant ...
The 2009 State Budget Bill was presented to Parliament on 15 October. The general discussion and voting on the Bill are scheduled for 5, 6 and 7 November while the special discussion and voting and final overall discussion and voting are scheduled for the 27th and 28th of the same month ...
The Minister of Law and Human Rights issued Regulation No. 03.HT.03.10 of 2007 on 8 November 2007. Under Law No ...
As the economic outlook continues to look gloomy we are noticing a considerable increase in employment litigation work - this doesn't just point towards more people being dismissed (although this is certainly a factor) but also that as money gets tighter individuals feel they have nothing to lose and everything to gain by bringing claims. For employers this is obviously a headache ...
As reported in our September WortHReading, if you want to employ workers from outside the Economic European Area or Switzerland ("migrants") after 27 November don't forget that the new points-based immigration system will be up and running and you will need to become a licensed sponsor to do so. An employer without a sponsorship licence, but which employs migrants, will be acting illegally ...
In Chief Constable of West Yorkshire Police v Homer, Mr Homer argued that he could not obtain a degree in time to benefit from it financially before he retired aged 65, but younger employees would be able to and the policy was therefore indirectly discriminatory on the grounds of age ...
Commercial disputes in the United Arab Emirates (UAE) are generally resolved through litigation in the courts or arbitration. Arbitration is becoming an increasingly popular way to resolve disputes. The UAE recently signed the UN Convention on the Recognition and Enforcement of Foreign Arbitral Awards 1958 (New York Convention). General overview and court structure The UAE is a federation of seven Emirates established in 1971 ...
Contents Acquisition of control of a corporation… Unexpected tax consequences The corporate veil again! Resigning as a director: It’s not merely a formality! Don’t forget the deemed year-end! Acquisition of control of a corporation… Unexpected tax consequences By Philippe Asselin [email protected] ...
Many employers are rightly concerned about the significant amounts they are required to pay to the Commission de la santé et de la sécurité du travail in respect of employment injuries sustained by their employees. The general rule underlying the financial system of the regime is that the cost of benefits paid following an industrial accident sustained by an employee is imputed to his employer’s account, irrespective of whether the employer is at fault ...
The various amendments recently made to the Act respecting labour standards(1) (hereinafter the “ARLS”) essentially apply to the following:• the introduction of a new type of authorized leave for employees who are also reservists of the Canadian Forces and take part in operations;• the clarification of the concept of spousal cohabitation especially with regard to leave for family or parental reasons;• details on the advance notice to be given by employees who want to take pat
Pat McFadden, the Minister for Employment Relations and Postal Affairs, has confirmed that the extension of the right to request flexible working to parents of children up to the age of 16 will be implemented in April 2009, as planned ...
The Supreme Court of Canada ended a lengthy legal saga on November 20th, 2008 when it ordered St.Lawrence Cement Inc. to compensate residents of Beauport living near its cement plant. Comments on prescription, the assessment of damages and the granting of future damages. The Supreme Court's decision was expected and will have a major impact. Indeed, this decision imposes a burden that will be almost impossible for businesses to meet ...
The new Income Tax Law is Law No. 36 of 2008. It intends to boost the competitiveness of Indonesia's economy and create a favorable investment climate. Under the new law, income tax for corporations will be 28% flat in 2009, replacing the existing progressive system. The rate will be further reduced to 25% in 2010 ...
The Act to protect persons with regard to activities involving firearms and amending the Act respecting safety in sports(1) was assented to on December 13, 2007(2) and came into force on September 1, 2008. This Act was passed in the wake of the tragic events that occurred at Dawson College in September 2006, when a young 18-year old woman named Anastasia De Sousa lost her life in a shooting incident, hence its name, the “Anastasia Act” ...
On June 2, 2008, following the hearing of six cases (1) at the same time, the Quebec Court of Appeal ruled that section 114 of the Labour Code grants exclusive jurisdiction to the Commission des relations du travail to hear complaints made under section 124 of the Act respecting Labour Standards ...
Mind Your Belgian Distributor! FAQ on the Belgian Law of 27 July 1961 on the Unilateral Termination of Exclusive Distribution Agreements of Indefinite Duration. Belgium is one of the very few countries in the world with a specific legal regime for the termination of certain distribution agreements, in addition to a law on agency contracts ...
Effective January 1, 2009, the rules governing the right to obtain tax registration as a self-employed business person has been changed. Thus, it is now possible for non-executive directors to obtain registration as such. The amendments are made by clarifying the term "business". This is achieved by introducing additional criteria when assessing whether an independently conducted business is at hand or not ...
In the current economic downturn it seems that industrial relations are once again in the spotlight for all the wrong reasons. Recent "wildcat" strikes over the use of foreign labour suggest a trend towards more militant attitudes within the workforce and the possibility of greater industrial unrest. The UK's labour laws are very complex ...
Lavery, de Billy makes its mark with a new brand and new firm signature: Lavery, Law Business. The new “Lavery” brand and “Lavery, Law Business” signature are a reflection of the firm’s personality ...
I. IntroductionIt has been over 4 years since the Constitutional Court’s ruling on 26 October 2004 which declared that Article 158 and other relevant articles of the Manpower Law in relation to serious misconduct were against the Indonesia Constitution and therefore were not legally binding. The legal effect of the ruling was that an employer cannot immediately terminate an employee for serious misconduct ...
The shifting of the burden of proof is an issue of great concern for suppliers when involved with litigation over product liability ...
