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In Hungary, Act XXXIII of 1995 on the Protection of Inventions by Patents (the “Patent Act”) is the key piece of legislation in respect of inventions created in employment relationships. The Act differentiates between employees’ inventions and service inventions in its provisions applicable to this domain ...

Lawson Lundell LLP | May 2007

TABLE OF CONTENTSI. INTRODUCTIONII. WHAT ARE THE FACTORS DRIVING A RISING NUMBER OF CLASS ACTIONS IN THE PENSION CONTEXTIII KEY ELEMENTS OF THE CLASS PROCEEDING AND WHAT MAKES IT A SUITABLE VEHICLE FOR PENSION ACTIONSA. How Class Actions WorkB. Expansion of Class Actions in Canada1. Availability of Class Actions2. Advantage of Class Actions3. Class Proceeding Not the Only Way to Pursue Pension Related ClaimsIV. KEY ELEMENTS OF A CLASS PROCEEDING1. Filing2. Certification3 ...

Lavery Lawyers | June 2007

The countdown has begun! Have the governance rules for your pension committee been set out in an internal by-law? If not, there’s no time to lose! The deadline is December 13, 2007.SourceIn Quebec, billions of dollars are managed by pension committees ...

Deacons | June 2007

It was gazetted on 14 May 2007 that the Employment (Amendment) Ordinance 2007 (the "Amendment Ordinance") will become effective on 13 July 2007 (except section 16 in relation to the requirement to keep wage and employment records, which will become effective on 13 January 2008).For details of the Amendment Ordinance, please see our HR & Pensions Newsletter Issue 2007.1 regarding the Employment (Amendment) Bill 2006 via this link: http://www.deacons.com ...

PLMJ | June 2007

Since we are in the season for the distribution of dividends, it is not without use to review and update, our last charter on this issue. It shall be recalled that in 2005 the Portuguese tax system streamlined its rules for the taxation of dividends, by harmonising rates which previously varied in accordance to the nature of the recipient of the dividends ...

Lavery Lawyers | June 2007

On June 7, 2007, the National Assembly passed Bill 10, which amends the National Holiday Act and the Act Respecting Hours and Days of Admission to Commercial Establishments.Under the amended provisions of the National Holiday Act, June 24, the day of the National Holiday, will henceforth always be a public holiday, even when it falls on a Sunday, as is the case this year ...

Deacons | July 2007

On 16 March 2007, the Standing Committee of the National People’s Congress promulgated the Enterprise Income Tax Law of the People’s Republic of China. The Law harmonises the tax laws applicable to foreign and domestic enterprises. The new law marks a major change in PRC tax policy. Effective 1 January 2008, both domestic enterprises and foreign-invested enterprises (FIEs) will be subject to income tax at the unified rate of 25% ...

Deacons | July 2007

The State Administration of Taxation issued the Measures on the Self- Declaration of Personal Income Tax (Trial Implementation) on 6 November 2006. The Measures cover the filing process for those who satisfy one of the following conditions:1. Annual income of 120,000RMB or more; 2. Wages or stipends earned from two or more sources within China; 3. Income earned outside China; 4. Any acquired taxable income without withholding; 5 ...

Deacons | July 2007

On 27 November 2006, the Ministry of Finance and State Administration of Taxation jointly issued the Notice Regarding Several Stamp Tax Policies. The Notice states that:1. Stamp tax will be levied on contracts submitted electronically. 2. Stamp tax will be levied on purchase and sale contracts between power plants and power grid networks and on those between two power grid networks ...

Deacons | September 2007

The Employment Ordinance of Hong Kong is the main legislation prescribing the minimum rights, benefits and protection for employers and employees in Hong Kong. Under the ordinance, the employer and the employee cannot contract out of the minimum rights, benefits and protection given to the respective parties by the ordinance ...

Van Doorne | September 2007

Several court opinions show that employers are to make a careful considerations before deciding not to follow a company doctor's advice to mediate. This particularly applies if that doctor has found that a situation qualifies as a labour conflict rather than as an employee being ill. An offer of mediation by an employee cannot simply be denied either ...

Haynes and Boone, LLP | October 2007

The Department of State recently issued formal guidance instructing consular officers to refer nonimmigrant visa applicants with prior drunk driving arrests or convictions, or any other evidence that suggests an alcohol problem, to panel physicians (physicians appointment by the DOS) for medical examination. A single arrest or conviction within the last 3 calendar years, or two or more incidents at any time would trigger this requirement. The referral is mandatory ...

Haynes and Boone, LLP | November 2007

The Immigration Reform and Control Act of 1986 (IRCA) requires employers to verify the identity and eligibility for employment of all employees by completing the I-9 form within 3 days of their employment in the United States.After a ten year delay, on November 7, 2007, the USCIS announced that the long awaited revised Form I-9 is now available to the public for use in verifying employment authorization ...

Lavery Lawyers | November 2007

There is less than one month before the deadline imposed by the Act to amend the Supplemental Pension Plans Act, particularly with respect to the funding and administration of pension plans (“Bill 30”) for the adoption of an internal by-law by your pension committee, and it still isn’t too late to meet this requirement ...

Hunton Andrews Kurth LLP | December 2007

In Still v. Great Northern Insurance Company, No. 07-2425, 2007 U.S. App. LEXIS 26024 (3d Cir. Nov. 87, 2007), the Third Circuit affirmed the District Court’s grant of summary judgment to an insurer relying on the “business pursuits” exclusion in a homeowner’s policy. The Third Circuit found the exclusion was unambiguous and precluded coverage for a counterclaim brought by the insured’s former employer for malicious prosecution. Id. at *5-6 ...

Haynes and Boone, LLP | December 2007

The Department of State (DOS) has announced two changes to the visa application process at consular posts. Effective January 1, 2008, non-immigrant visa application fees increase from $100 to $131. DOS claims that the new fees are meant to recover costs associated with increased security measures and other security enhancements ...

Haynes and Boone, LLP | December 2007

Most applicants for adjustment of status (“green card”) must obtain travel permission from the USCIS before departing the U.S. Failure to obtain an “advance parole” can cause the USCIS to automatically deem the application abandoned and to deny the case. An exception to this rule applies to H-1 and L nonimmigrants and their dependents. Until now, individuals returning to the U.S ...

PLMJ | December 2007

 1. On 31 December 2008, Law 67-A/2007, of 31 December, which enacted the 2008 State Budget, was published. In this booklet, we will discuss the main changes that will take place in our tax laws as a result of this Law, with effect from 1 January 2008.  A) PERSONAL INCOME TAX (IRS) i) Capital income – IRS Category E 2 ...

Lavery Lawyers | January 2008

A last chance agreement is an arrangement entered into between an employer, an employee with serious and persistent behavioral problems and, where applicable, the union, that gives the employee a final chance. Such an agreement imposes strict conditions to be met by the employee in order to maintain the employment relationship and may even provide that a breach of its terms will result in dismissal ...

PLMJ | February 2008

1. Last Friday saw the publication of Decree-Law 13/2008, of 18 January, which extended the tax regime applicable to companies that register to carry on business in the Madeira Free Trade Zone between 1st January 2007 and 31st December 2013 ...

Haynes and Boone, LLP | February 2008

New Business Visa RequirementAt the end of 2007, Russia enacted new visa rules to limit the number of days that a business visitor can remain in the country. Multiple entry business visa holders may only remain in Russia in 90 day increments, up to a maximum of 180 days per year. Those who may have used a business visa to live and work in Russia for extended periods must now obtain a work permit or resident status ...

Lawson Lundell LLP | February 2008

Pension and benefit plan administrators are becoming increasingly familiar with litigation and in particular, class proceedings. We have seen a tremendous increase in both the number of pension and the breadth of issues raised in those actions ...

PLMJ | February 2008

Several legislative instruments on VAT issues were published in the Official Journal of the European Union on 20 February, amending the rules for determining the place where services are supplied for the purposes of VAT: - the general rule will be reversed and services will now be taxed in the place of consumption  as  opposed  to  where  the  supplier  has  its establishment ...

Lavery Lawyers | March 2008

On December 6, 2007, the Quebec Court of Appeal declared that part of Goodyear’s alcohol and drug detection policy implemented in its Valleyfield plant in the summer of 2004 was valid.The Court of Appeal’s judgement maintained in part a decision rendered on April 21, 2006 by the Superior Court that upheld grievance arbitrator Mtre Denis Tremblay’s April 12, 2005 ruling ...

PLMJ | March 2008

1. The long-awaited duty requiring users or promoters of operations and transactions whose sole or principal objective is to obtain tax benefits to communicate such operations or transactions to the tax authorities has finally become law in Decree-Law 29/2008 of 25 February. 2. Due to its excessively wide nature, however, the new antiabuse measure raises some very serious doubts ...

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