The IRS has today released proposed amendments to the Code Section 892 regulations. Code Section 892 is the provision within the Internal Revenue Code that exempts foreign sovereigns from taxation in respect of investment income earned in the U.S. The primary amendments are described below. 1 ...
Panama’s current administration began its tax reforms with Law 49 of September 17, 2009 (Law 49/2009), that was followed by Law 69 of November 6, 2009 (Law 69/2009), Law 8 of March 15, 2010 (Law 8/2010), Law 33 of June 30, 2010 (Law 33/2010), and finally Law 31 of April 5, 2011 (Law 31 / 2011). All were implemented through formal laws and complemented with subsequent reforms in related executive decrees ...
On September 14, 2011, the Court of Appeal of Quebec rendered a significant decision in the context of the labour dispute which occurred at the Journal de Québec (the “Journal”) in 2007-2008. This decision sheds some light on the scope of the “anti strikebreaker” provisions of the Labour Code (Quebec)1 ...
While employers oftentimes wish to monitor the behavior of their employees, which generally is a rightful intention, it is also the employees' rightful expectation for the employer to respect their privacy and personal data. In this article, we provide a brief overview of the most important rules employers must observe when monitoring their employees.Under the Hungarian Labour Code, an employer may inspect the work of its employees ...
Since our last summary, the Obama Board has taken significant steps to further outgoing Chairman Liebman’s stated goal of bringing the Board “back to life after a long period of dormancy ...
Entity classification refers to a set of rules used in the U.S. tax system to classify entities for the purposes of the Internal Revenue Code. Once classified, the entity will either be subject to the Code rules for corporations or the Code rules for partnerships. The Canadian tax system, on the other hand, does not have entity classification rules. Instead, the Canadian tax system simply categorizes entities for tax purposes based on their classification under commercial law ...
Six months on from the Davies report, Women on Board’, how much progress has been made towards the diversity at the top of UK plcs? Women are under-represented on the boards of UK companies. In 2010, only 12.5% of members of FTSE 100 companies' corporate boards were female ...
These days the Ministry of Taxation is leading a crusade against Danish companies that have omitted to withhold tax at source in connection with the payment of dividend or interest to intermediary holding companies abroad. It is claimed that the companies are liable for the tax that has not been withheld ...
As a result of OSHA’s recently issued directive on workplace violence, the cops may not be alone in investigating incidents of workplace violence. OSHA is now in the business of policing workplace violence. In the directive, entitled Enforcement Procedures for Investigating or Inspecting Workplace Violence Incidents, OSHA provides its inspectors guidance on their new role – conducting inspections and investigations involving on-the-job violence ...
Contents To Include: i) Engaging in Activities as a Dealer or Adviser: Am I Required to Register? ii) A Corporation’s Unanimous Shareholder A greement Now Available to its Creditors iii) Invoices of Convenience and Accommodation iv) The Importance of Written Contracts Respecting Intellectual Property or the Art of Leaving Traces ENGAGING IN ACTIVITIES AS A DEALER OR ADVISER: AM I REQUIRED TO REGISTER?Josianne Beaudry jbeaudry@lavery ...
Since the famous “Facebook firing” complaint in late 2010, many observers have worried that the majority-Democrat National Labor Relations Board’s (“NLRB” or the “Board”) social media focus was an attempt to establish pro-union, anti-employer precedent, giving employees free rein to disparage and criticize their employers online ...
The decision to outsource is often dictated by financial considerations, with cost saving usually a major incentive, while other important factors might include innovation in service delivery and improvements in service quality. While employment issues are rarely the primary driver in the decision, they can be of vital importance to the success of the project and should be addressed when the transaction is at an early stage ...
On March 18, 2010, the Commission des Lesions Professionnelles ("CLP"), in the case of Cote et Traverse Ricere-du-Loup (2010 QCCLP 2074), declared invalid section 56 of an act respecting industrial accidents and occupational diseases (the "AIAOD"). It found that the section was discriminatory because if contravenes with section 10 of the Charter of Human Rights and Freedoms ("Quebec Charter") and section 15 of the Canadian Charter of Rights and Freedoms ("Canadian Charter") ...
UPDATE ON PLANNED PRODUCTION SHUTDOWNS Since 1968, Labour Relations in the Construction Industry have been governed by a specific statute, the act respecting Labour Relations, Vocational Training and Workforce Management in the Construction Indusrty (Hereinafter referring to as "R-20"). AT THE TIME, R-20 WAS ENACTED TO PUT SOME ORDER IN AN INDUSTRY STRUGGLING WITH AN INCREASING NUMBER OF APPLICATIONS FOR CERTIFICATION AND REGIONAL DECREES ...
Here we go again! For the third time in less than six years, the Texas Supreme Court has repudiated technical legal niceties and has adopted broad pro-employer principles to support the enforcement of non-competition agreements in Texas. Marsh USA, Inc. v. Cook, 54 Tex. Sup. Ct. J. 1234 (Tex. 2011) ...
In the recent decision of Davies v. Alcan Rolled Products, the West Virginia Supreme Court of Appeals continued its recent trend of reviewing claims decisions based on the medical management guidelines in W. Va. C.S.R. § 85-20-1, et seq. (“Rule 20”). At issue in Davies was the calculation of permanent impairment for carpal tunnel syndrome (“CTS”) claims. In W.Va. C.S.R. § 85-20-64 ...
The ADA Amendments Act of 2008 (“ADAAA”) has created new liability concerns for employers since it was enacted a few years ago. Specifically, the ADAAA protects, among other persons, “qualified individuals with a disability” from unlawful discrimination or harassment. It further requires employers to provide “reasonable accommodations” to such employees to enable them toperform essential job functions, with various exceptions ...
The Employee Free Choice Act (“EFCA”), the bill that would have altered the way in which unions are allowed to organize workers, was introduced in both chambers of the United States Congress on March 10, 2009 ...
Supporting OSHA’s aggressive semi-annual regulatory agenda, Deputy Assistant Secretary of Labor for OSHA, Jordan Barab, recently warned a research symposium that, “despite what goes on in Congress, [OSHA] [has] absolutely no intention of pulling back or retreating.” Barab alerted attendees that OSHA’s regulatory agenda aims to extend enforcement beyond traditional manufacturing and construction sectors ...
A June ruling by the Fifth Circuit Court of Appeals has provided a bit of a relief for employers who face Fair Labor Standards Act retaliation claims from employees. The Supreme Court's ruling in Kasten v. Saint-Gobain Performance Plastics Corp., 131 S.Ct. 1325, 1329, 179 L. Ed. 2d 379 (2011) represented a significant victory for employees, but now all is not lost for employers. In Maynor v. Dow, No. 10-40771, 2011 U.S. App. LEXIS 12759 (5th Cir ...
Texas has now joined the growing ranks of states that have passed laws aimed at increasing tax collection from online retail transactions. Although Governor Rick Perry vetoed an earlier bill (H.B. 2403) providing that out-of-state retailers that have relationships with certain Texas “affiliated” entities will be deemed to be doing business in Texas for purposes of the sales and use tax, language virtually identical to that found in H.B. 2403 is included in S.B ...
In April 2011, the Department of Labor (“DOL”) issued a final rule that could have a significant impact on employers that use a “tip credit” to satisfy their obligation to pay employees minimum wage. Although courts have generally required employers to notify employees of (but not explain) the tip credit, the new rule requires employers to provide very specific and detailed information regarding their use of the tip credit ...
On June 13, 2011, the Supreme Court issued its opinion in United States v. Jicarilla Apache Nation, 564 U.S. ___ (2011), holding that the fiduciary exception to the attorney-client privilege does not apply to the United States government’s administration of Indian trusts ...
Are you already using E-Verify for all of your new hires? If not, you will soon be required to. The North Carolina legislature passed "An Act to Require Counties, Cities and Employers to Use the Federal E-Verify Program to Verify the Work Authorization of Newly Hired Employees" (the "Act"), which was signed into law by Governor Beverly Perdue on June 23, 2011 ...
It's been a long time coming, but the EEOC has finally published the official regulations for Title II of the Genetic Information Nondiscrimination Act (GINA). (Title I addresses non-discrimination in the context of health insurance, and regulations for that Title will be issued by the Departments of Labor, Health and Human Services, and Treasury.) GINA was originally enacted on May 21, 2008, by, President George W. Bush, and became effective November 21, 2009 ...
