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California Extends COVID-19 Eviction Moratorium; Provides Financial Assistance for Eligible Landlords and Tenants
Hanson Bridgett LLP, February 2021

Key Points Eviction protections that were set to expire January 31 have been extended to June 30, 2021 New notice requirements took effect February 1 Landlords may not charge late fees or increase rent or fees for tenants who attest to COVID-19-related financial distress State Rental Assistance Program may pay 80 percent of a qualified tenant's rent if landlord forgives the remainder On January 29, 2021, California Senate Bill 91 became law, effective immediately...

Angola: General State Budget for 2021:Main Tax Changes
PLMJ, February 2021

Angola's General State Budget for 2021 (“GSB 2021”) came into force on 1 January 2021 and was approved by Law 42/20 of 31 December. It introduced the following tax changes: Value Added Tax • Definition of the scope of application of Value Added Tax (“VAT”) Individuals or legal entities are now excluded from the scope of VAT when their turnover or import transactions are no more than Kz (AOA) 10 million...

Cambodia: Revision of Taxpayer Classification
DFDL, February 2021

On 12 January 2021, the Ministry of Economy and Finance issued Prakas N0. 009 on the Reclassification of Taxpayers under the Self-Assessment Taxpayer Regime (“Prakas 009”). The purpose of Prakas 009 is to amend the previous classification of taxpayers to ensure that the collection of taxes are carried out in a transparent and equitable manner which is in line with the growth of the Cambodian economy...

Thailand: New Tax Relief Package for COVID-19
DFDL, February 2021

1. LAND AND BUILDING TAX On 26th January, the Cabinet approved legislation with measures to reduce the tax on land and buildings, and land registration fees for residential housing as a means of alleviating the ongoing impact of the COVID-19 situation in Thailand. The new measures include: A 90% reduction of the land and building tax for 2021 that will be implemented through the enactment of a royal decree pursuant to Section 55 of the Land and Building Tax Act 2019 (the “Act”)...

Tax Issues and Practical Solutions (T.I.P.S.) for January
SyCip Salazar Hernandez & Gatmaitan, February 2021

The SyCipLaw T.I.P.S. for January covers the following tax issues: 1. Can the 25% surcharge for late filing of a tax return be abated due to faulty internet connection at the taxpayer’s office on the last day of filing?   2. What are the new requirements for availing of the 15% tax sparing rate for dividends paid by a domestic corporation to a non-resident foreign corporation?   3...

Prioritise Employee Welfare and Reap the Rewards
Shoosmiths LLP, February 2021

This article forms part of our ‘New How: Perspectives’ report: ‘Can real estate help solve the productivity puzzle?. To access this free report, please click on the download link to the right of this page.   If somebody asked me at the start of 2020 whether I could join a meeting by video, my immediate thought would have been: “no, that sounds far too difficult and I don’t think we really have the technology to do that”...

Knowing Your Options – The Michigan Court of Appeals Enforces Option to Purchase Without Fixed Price Clause
Dykema, February 2021

Leases often include language that gives a tenant the option to purchase the leased property during or at the end of the lease term. The Michigan Supreme Court has held that these options to purchase, or “options” as they are commonly referred, are “simply a contract by which the owner of the property agrees with another that he shall have a right to buy the property at a fixed price within a specified time...

NNDKP CELF Alert no. 1/2021 – Important decision rendered by the national courts with respect to the deduction of VAT, jurisprudence in the activity of NNDKP CELF
Nestor Nestor Diculescu Kingston Petersen, January 2021

The deduction of the VAT related to services cannot be refused due to reasons concerning the necessity thereof or to the absence/insufficiency of the explanatory documents! The tax authorities frequently deny the taxpayers’ right to deduct the VAT related to services, due to reasons related to the doubts concerning the necessity thereof or the “insufficiency” of the explanatory documents...

Eleventh Circuit Panel Revives FCA Mortgage Fraud Case, Reversing Materiality-Based Summary Judgment Dismissal
Dinsmore & Shohl LLP, January 2021

An Eleventh Circuit panel has breathed new life into a long-running, $248 million False Claims Act (FCA) qui tam case, United States ex rel. Bibby v. Mortgage Investors Corp.,[1] reversing the district court’s grant of summary judgment for the defendants.[2] Materiality lay at the heart of the case, which involved allegations that the defendant finance companies misled the U.S...

Weekly Digest: COVID-19 Resources from Bradley (January 28, 2021)
Bradley Arant Boult Cummings LLP, January 2021

The information listed below is categorized by topic for your convenience and includes content from the previous week. Bradley is actively monitoring and engaging with relevant federal, state or local entities on issues related to the coronavirus. Please contact one of the authors if you have any questions. Click on a link below to view the full article, alert, blog, webinar recording or interview...

The New Normal – The Consolidated Appropriations Act Temporarily Codifies Pandemic-Related Bankruptcy Relief for Commercial Tenants (But It’s Not All Bad For Landlords)
Dykema, January 2021

On December 27, 2020, the Consolidated Appropriation Act of 2021 (the “CAA”) was enacted to provide additional coronavirus stimulus and relief for businesses challenged by the ongoing COVID-19 Pandemic...

Brexit Guidance – A Marine Update: VAT on Pleasure Craft
Shoosmiths LLP, January 2021

The UK ceased to be part of the EU customs union at 23:00 GMT on 31 December 2020. The UK is now considered by the EU to be a “third country” and as such VAT treatment of UK pleasure craft in EU waters and EU pleasure craft entering UK waters will be affected. This update seeks to outline the post-Brexit position on the payment of VAT for existing pleasure boat owners in the UK, and for those looking to dip their toes in the water this season...

Modernising Property Taxes
Shoosmiths LLP, January 2021

The following article is a foreword to our ‘Modernising Property Taxes’ paper, which has been produced in partnership with think tank group, Radix, and can be downloaded for free below. Following the Government’s commitment to ‘levelling up’, many would have expected 2020 to see the political football of the UK’s housing crisis tackled...

Employees at the Heart of Office Design
Shoosmiths LLP, January 2021

This article forms part of our ‘New How: Perspectives’ report: ‘Can real estate help solve the productivity puzzle?. To access this free report, please click on the download link to the right of this page.     You’d think we had it all: beautiful open plan office spaces, meeting rooms with floor to ceiling glass walls, digital collaboration platforms, virtual meetings…...

Data Centres - Our Unsung Heroes
Shoosmiths LLP, January 2021

This article forms part of our ‘New How: Perspectives’ report: ‘Can real estate help solve the productivity puzzle?. To access this free report, please click on the download link to the right of this page.   The Covid pandemic has clearly had a significant impact on our society, the economy and everyday life, with numerous sectors having found life in lockdown incredibly challenging...

Proptech – An Opportunity Not a Threat
Shoosmiths LLP, January 2021

This article forms part of our ‘New How: Perspectives’ report: ‘Can real estate help solve the productivity puzzle?. To access this free report, please click on the download link to the right of this page...

State Budget Law for 2021: Main Tax Measures
PLMJ, January 2021

Introductory note The State Budget Law for 2021, which was published on 31 December 2020, comes at a very difficult time that is one of great uncertainty for the State and for the country. It is clear from the outset that the changes to the tax laws are limited in scope and the focus is on issues considered essential and a priority. For example, there are absolutely no amendments to the laws regulating taxpayers’ guarantees or tax justice...

Five Things to Know when Considering Urban Redevelopment in Tennessee
Waller, January 2021

Tennessee’s urban centers continue to be attractive markets for investment in residential, office and mixed-use developments. While most sophisticated real estate developers and investors are aware of land use and zoning requirements associated with projects in heavily regulated urban centers, many may not be aware of certain environmental issues that can derail a project.  “Urban soil” is different...

Changes to the Standard Method for Assessing Housing Need
Shoosmiths LLP, January 2021

On 12 January 2021, David Mathias, Tim Willis, Sam Grange and Matthew Stimson from our Planning & Environmental team hosted a webinar to discuss the main changes introduced to the existing ‘Standard Method’ used for assessing housing need in England and Wales...

Employee Retention Tax Credits Expanded Under Consolidated Appropriations Act
Dykema, January 2021

The Consolidated Appropriations Act, Pub. L...

10 Steps for Out-of-State Contractors to Get Licensed in Florida Without an Exam
Dinsmore & Shohl LLP, January 2021

In July 2020, Florida changed its contractor licensing statute to make it easier for contractors who have been licensed in other states for at least 10 years to obtain a Florida contractor license without having to take a licensing exam. While Florida has not entered into any formal reciprocity agreements with other states, we do finally have guidance on exactly how to apply for a Florida contractor license using an existing license from another state...

2021 Predictions: What’s on the Horizon for Construction?
Shoosmiths LLP, January 2021

The outlook for the year ahead is uncertain with the effects of post-Brexit rules to contend with and COVID-19 continuing to restrict the way we live and work. We look at what the year may have in store for the construction industry. COVID-19 There is no doubt that the pandemic has caused challenges for the construction industry and is likely to have a significant impact into 2021...

Home Working not the Panacea
Shoosmiths LLP, January 2021

This article forms part of our ‘New How: Perspectives’ report: ‘Home Working not the Panacea’. To access this free report, please click on the download link to the right of this page.   Home. Noun. Meaning: “The place where one lives permanently, especially as a member of a family or household.” Not any longer. Home is now also where many of us work...

Cambodia: Latest Construction News – January 2021
DFDL, January 2021

New Sub-Decrees on Construction Permits, Conditions & Procedures on the Issuance, Suspension & Revocation of Certificate of Occupancy, and Conditions & Procedures on Construction Certification New Sub-Decree on Construction Permits Following adoption of the Law on Construction dated 2 November 2019 (“Construction Law”), the Royal Government of Cambodia issued new Sub-Decree No. 224 ANKr...

2021 Predictions: What is on the Horizon for Real Estate?
Shoosmiths LLP, January 2021

If 2020 has taught us anything, it’s that no one can predict the future. But as we start 2021, we look at some of the legislative changes impacting real estate and expected to come into force, or be progressed, this year. Residential With Brexit concluded and the prospect of vaccinations bringing the Coronavirus pandemic under control, the government is keen to pursue its agenda of levelling up the country...

 

 

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