We summarize here what we believe are the top 5 Alabama tax cases decided in the past year that would interest our CPA readers. Not surprisingly, almost all are Alabama Tax Tribunal rulings, so in those instances we deleted that reference and simply list the date of the latest ruling. If you’d like a copy of or have a question about any of these rulings, please email one of us ...
Whether a court must defer to an administrative agency’s interpretation of a statute has recently become a hot-button topic in a wide variety of legal circles ranging from political campaigns to cases heard before the United States Supreme Court. The Supreme Court of Ohio has now joined with its recent decision in TWISM Ents., L.L.C. v. State Bd ...
New Guidelines on the Employment of Foreign Workers in Malaysia Dear valued clients, colleagues and friends, The long-awaited Employment (Amendment) Act 2022 (“Amendment Act 2022”) has finally come into force on 1 January 2023 ...
The UAE has introduced a new law on civil procedure (Federal Decree-Law 42/2022) which repeals Federal Law No. 11 of 1992 on civil procedure and its executive regulations issued under Cabinet Resolution No. 57 of 2018. The new law came into force on 2 January 2022 ...
The rules on exit tax on shares and certain other securities mean that private individuals who move from Norway and becomes resident for tax purposes in another country must pay tax for latent profits on shares etc., as if the shares had been sold the day before emigration. Change in law is now in force As the rules have been until 28 November 2022, the exit tax ceased to apply if the shares were not realized five years after emigration ...
Dionex Softron GmbH v. Agilent Techs., Inc., Appeal No. 21-2372 (Fed. Cir. Jan. 6, 2023) This week’s Case of the Week, the only precedential patent opinion issued by the Federal Circuit this week, focused primarily on the corroboration requirement for relevant dates of invention. The Court held there was sufficient evidence of a reduction to practice as of a given date, based primarily on corroboration of multiple witnesses, notwithstanding limited documentary evidence ...
This year marks the fifth anniversary of the introduction of the transfer pricing regime in Cambodia. Recent changes in local transfer pricing regulations, tax audit practices, and documentation mean that now – more than ever – you need the right advisor to reduce the tax audit risks associated with related party transactions. DFDL Cambodia’s specialized transfer pricing team combines international experience and deep knowledge of the local legal and tax environment ...
Ukraine is an EU candidate: Can we soon file patent applications for Ukraine at the European Patent Office? The European Council granted Ukraine EU candidate status on 23 June 2022. Will patents granted by the European Patent Office soon also apply in Ukraine? Not immediately, because on the one hand the candidate status legally creates neither rights nor obligations ...
Following the enactment of Sub-Decree No. 196 (“Sub-Decree 196”) on the 28th of September 2022 by the Royal Government of Cambodia (click here ) the Ministry of Economy and Finance (MEF) issued Instruction 017 on the 27th of December 2022 on the Implementation of the new rates of Tax on Salary ...
On 21 December 2022 the Supreme Court handed down its decision in the case of Stanford International Bank Ltd (in liquidation) v HSBC Bank PLC [2022] UKSC 34. Stanford International Bank’s (‘SIB’) appeal was ultimately struck out as it was determined that it did not suffer a recoverable loss. Background The original claim was brought by Antigua-based SIB in relation to several accounts it held with HSBC Bank PLC (‘HSBC’) in London between 2003 to 2009 ...
Much has been written about this Bill and the potential impact that it could have on UK law. Most of this has been directed towards the potential negative consequences, including how numerous protections provided to employees by EU law might be removed. If you are not already aware, the Bill, if passed in its original form, means that all law that is derived from the UKs membership of the EU will cease to have legal effect on 31 December 2023 – the sunset date ...
A recent Employment Tribunal (tribunal) decision provides employers with peace of mind when deciding to implement workplace policies that emerge in response to previously unforeseen workplace risks. We examine Shields v Alliance Healthcare Management Services (Alliance), a case successfully defended by Shoosmiths, and outline the key steps that employers can take to confidently implement reactionary workplace policies ...
This briefing sets out the key requirements of PIPA and the steps that your organisation can take to prepare for its implementation. PIPA coming into force PIPA was enacted in 2016 to regulate the use of personal information in Bermuda by individuals, companies, public authorities and other organisations ...
Overview On 4 November 2022, the Ministry of Commerce of Cambodia issued two new regulations, namely, Prakas 226 on the Formalities and Procedures of Inspection and Investigation under the Law on Competition (“Prakas 226”) and Prakas 227 on the Conditions and Procedures of Negotiated Settlement under the Law on Competition (“Prakas 227”) ...
In the second part in this series, we take a look at the possible changes that could be made to improve the Working Time Regulations 1998 (WTR) and the Agency Worker Regulations 2010. Working Time Regulations - 48-hour week The WTR derive from the EU Council’s Directive on working time (1993) and the Council Directive on the protection of young people (1994) ...
It has been some time since there has been talk about bonfires in Parliament but the continued debate (albeit largely outside of the Chamber thus far) as to when we should finally say 'farewell' to 'retained' EU legislation is one that many of us are watching with interest. When originally introduced, the suggestion that some 4,000 pieces of legislation would essentially evaporate by the end of this year caused something veering between confusion, concern and, let's be honest, disbelief ...
A new type of leave was approved by Parliament on 6 December 2022, along with three other bills dedicated to putting culture back at the heart of Luxembourg society. On 13 December 2022, Bill of law no. 7948 was exempted from the need for a second constitutional vote and on 12 January 2023, the law of 6 January 2023 introducing cultural leave [1] was published. The law comes into force on 1 February 2023 ...
After lengthy debates in the Parliament, the new Social Dialogue Law, i.e. Law no. 367/2022 was published in the Official Gazette no. 1238/2022 on December 22, 2022, the lawmakers opting to expressly repeal the “famous” Law no. 62/2011 with the entry into force of the new legislative framework, which is not at all surprising considering the many changes brought on by the new law. Law no ...
It is with great pleasure that we announce the promotion of Thitawan Thanasombatpaisarn and Kongwat Akaramanee to partners of Kudun and Partners. Thitawan, our new capital markets partner, and Kongwat, our new dispute resolution partner, have been valued members of our team for many years, and has consistently demonstrated exceptional legal acumen and a deep commitment to our clients ...
Grace Instrument Industries, LLC v. Chandler Instruments Company, LLC, Appeal No. 2021-2370 (Fed. Cir. Jan. 12, 2023) In an appeal from the U.S. District Court for the Southern District of Texas, the Federal Circuit vacated the district court’s determination that one of a patent’s claim terms, “enlarged chamber,” is indefinite, and remanded for further proceedings ...
The Supreme Court has upheld a summary judgment against a tenant in respect of payment of service charge where the demand was referred to in the lease as being “conclusive" once certified by the landlord - but also held that this does not prevent the tenant from then bringing a counterclaim in relation to its underlying liability. The tenant is therefore required to pay immediately, and then challenge disputed elements of the costs ...
In response to the pandemic, the Canadian government launched in the spring of 2020 the Canada Emergency Wage Subsidy (the ?CEWS?), a program that provides employers with a subsidy based on the remuneration paid to their employees and income they lost during the pandemic. Section 125.7 of the Income Tax Act (the ?ITA?) sets out how the subsidy is to be calculated, and likely caused problems for those who had to interpret this ambiguous provision without supporting doctrine or jurisprudence ...
On January 10, the United States District Court for the District of Columbia issued a long-awaited opinion which will allow the U.S. Department of Health and Human Services (HHS) to determine the means by which it will repay inappropriate cuts it levied against 340B participating hospitals’ Medicare reimbursement.[i] The District Court’s decision comes on the heels of the United States Supreme Court’s unanimous decision in American Hospital Association v. Becerra, 142 S. Ct ...
Dear Ladies and Gentlemen, On 1 January 2023, Federal Law No. 237-FZ dated 14 July 2022 (the “Law”) came into force. The Law changed the way companies cooperate in terms of the engagement of individuals under civil law contracts. The text of the Law is available in Russian here. Considering the latest recommendations from the Russian Ministry of Labour, companies also need to consider these changes in relation to contractors who live abroad ...
