On 21 July 2022, Baroness Heather Hallett issued an opening statement in respect of the COVID-19 Inquiry ('the Inquiry'). As Chair, Baroness Hallett expressed her determination to “run the Inquiry as thoroughly and as efficiently as possible” and “to undertake and conclude the work of this Inquiry as speedily as possible so that lessons are learned before another pandemic strikes ...
Dinsmore partner Kelvin Lawrence was published in Bloomberg Tax with his article "Special Commentary: State Tax Treatment of Investment Partnerships." Read an excerpt below. The Multistate Tax Commission has undertaken an ambitious project on the state taxation of partnerships. Their partnership work group consists of volunteers from numerous state revenue departments, with the able assistance of MTC Counsel Helen Hecht and Chris Barber ...
Chloe, the assistance cat, has hit the headlines of several newspapers over the past few weeks, following her owner (Mr Fenn) bringing a claim under the Equality Act 2010 against Sainsbury’s supermarkets after they refused Chloe’s entry to the store. Mr Fenn has autism; a consequence of his autism is that he experiences sensory overload in busy places such as the supermarket and he states that Chloe helps him to focus ...
Dear valued clients, colleagues and friends, We are pleased to bring you the latest issue our quarterly Newsletter, we hope that you will continue to find its contents of value to you ...
Impact on the activity of the pharmaceutical industry At the end of 2021, two laws were published to regulate the general framework for the prevention of corruption in the activity of companies: (i) Decree-Law 109-E/2021 of 9 December, which establishes the general rules for the prevention of corruption (“RGPC”) and (ii) Law 93/2021 of 20 December, which creates rules to protect whistleblowers (“RJPDI”) ...
Agricultural and rural settings present significant health and safety risks, which must be carefully managed and mitigated by employers and landowners operating in the sector. The Health and Safety Executive’s (HSE) annual report into workplace fatal injuries (published on 6 July 2022) disclosed that, of the 123 workers killed in work-related accidents across the United Kingdom in 2021/22, 22 deaths occurred in the agriculture sector ...
The United States Supreme Court’s decision in Dobbs v. Jackson Women’s Health Organization that overturned Roe v. Wade’s constitutional right to abortion has had sweeping implications that affect employers, along with the general public ...
Shock to UK employment world The UK employment model was turned on its head by COVID-19 and the restrictions brought in by the Government. The seismic effects of the restrictions and the speed with which they were introduced tested the adaptability and resilience of employers and employees in a way not seen previously in the UK ...
Within hours of the U.S. Supreme Court’s decision overturning Roe v. Wade, Ohio’s Heartbeat Bill, originally passed in 2019, became effective when the U.S. District Court, Southern District of Ohio, lifted its long pending injunction against the Ohio law ...
OECD's minimum global corporate tax The most significant recent development in the arena of taxation internationally must be the Organisation for Economic Co-operation & Development's (the OECD) members' agreement in late 2021, to ensure that multinational enterprises (MNEs) with global revenue above EUR 750 million will be subject to a 15% tax rate ...
The State Budget Law for 2022, Law 12/2022 of 27 June (“SBL2022”) was published on 27 June 2022 and came into force on the following day. SBL2022 is framed in a context of expectations for the economic recovery of the country in what is hoped will be a post-pandemic period. It has been presented as a budget that promotes economic recovery and reinforces policies favourable to investment. However, the greatest changes that have been proposed relate to the taxation of individuals ...
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 ...
The European Commission has presented its Proposal for a Regulation on the European Health Data Space (the “Proposal”). While it aims to strengthen the rights of individuals and unlock data’s potential for research purposes, it also adds complexity to an already extensive legal framework. Here is what you need to know: In its 2020 Data Strategy, the European Commission outlined a plan to unlock the untapped potential of the EU data economy ...
Persons using medical services in Poland are subject to special legal protection. Regardless of their nationality, all patients have the same rights. Our guide explains the key patient rights and legal solutions concerning citizens of Ukraine. A guide prepared by Małgorzata Sokołowska and Natalia Falęcka-Tyszka from the firm’s Healthcare practicehttps://wardynski.com.pl/upload/2022/04/realizacja-swiadczen-opieki-zdrowotnej_en ...
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 ...
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 ...
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 ...
The Prime Minister has approved, and government has published the long-awaited final terms of reference for the COVID-19 Inquiry. The inquiry, chaired by the Rt Hon Baroness Heather Hallett DBE, is two-fold and will: 1. Examine the COVID-19 response and the impact of the pandemic in England, Wales, Scotland and Northern Ireland, and produce a factual narrative. 2. Identify the lessons to be learned from the above, to inform preparations for future pandemics across the UK ...
Hidden among its flurry of end-of-term blockbusters, on June 27, 2022, the U.S. Supreme Court issued a long-awaited opinion inRuan v. United States. InRuan,the Supreme Court addressed the issue of whatmens reaa physician must possess to be guilty of illegally distributing controlled substances through the use of allegedly improper prescriptions ...
On June 15, 2022, the Supreme Court of the United States released its long-awaited decision in American Hospital Association v. Becerra in which it unanimously held that the United States Department of Health and Human Services (HHS) overstepped its statutory authority by cutting 340B-related reimbursement to hospitals ...
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 ...
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" ...
