Introduction: A Second Union is a “Marriage” of Competing Interests As a general rule, individuals who enter into a second marriage or a second union are more than 40 years of age, have accumulated their own property and have enjoyed a standard of living that they want to maintain or even improve upon ...
A regional director was fired for poor performance.According to her dismissal letter, she was terminated because of her behavior that had led a number of co-workers to suffer from stress and harassment. More particularly, the letter pointed out her directive management style and her authoritative leadership, a lack of consistency and honesty, the fact that she aimed at discouraging her team members and did not treat them with respect using an insulting and degrading language ...
In this two-part series, we look back at the various changes to immigration routes which took place in 2023 and what to expect in 2024. In May 2023, we saw the Office for National Statistics release net migration statistics which showed that net migration to the UK was increasing, followed in December 2023 by a revision of such figures to show an even greater increase than what was initially expected ...
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 ...
Introduction The Covid-19 global pandemic which has swept the globe and caused many countries to introduce various degrees of lock down measures has given rise to various issues and scenarios which an employer must deal with and manage. This is no different for employers in Malaysia where the Government has implemented the Movement Control Order (“MCO”) since 18 March 2020 which saw the economic activity brought to a halt ...
The report of the Henry Review of the Australian taxation and transfer system released on 2 May 2010, entitled 'Australia's Future Tax System' (the Report) is the 'root and branch' review into the taxation and transfer system proposed by the Australian Labor Party at the election in 2007. It contains some 138 recommendations for long-term reform of the tax and transfer system ...
More than a year after the start of the COVID-19 lockdown, many citizens have adopted a lax approach to mask wearing, social distancing and sanitisation. However, a recent Labour Court judgment in South Africa indicates that employers may, within reason, be able to fairly dismiss employees for not adhering to COVID-19 safety protocols ...
When a company goes into administration, a statutory moratorium takes effect to help the administrators achieve the objectives of the administration. Amongst other things this means that no legal process can be started or continued against the company without the consent of the administrators or the court ...
What is a JPUT? A Jersey Property Unit Trust (JPUT) is a legal structure whereby legal ownership of assets (primarily non-Jersey real estate) is vested in one or more trustees who hold the assets on trust for the benefit of unitholders upon the terms of a written trust instrument. What are the benefits of a JPUT? JPUTs have many plus points: Familiarity: JPUTs are generally recognised and accepted by investors, lenders, advisers, regulators and tax authorities in the UK and elsewhere ...
In times of the ongoing crisis, associated with the spread of the novel coronavirus infection (COVID-19), and the introduction of epidemiological requirements and restrictions, many businesses have faced difficulties with contractual performance, including the failure in supply, cancellation of scheduled events and often cutbacks in profits and the impossibility to perform monetary obligations ...
Background Ukrainian citizens fleeing their homeland due to the ongoing crisis are welcome to Romania, where they will receive protection and necessary support. During their stay in Romania, accommodation, food and medical services are accessible for Ukrainians seeking safety from the ongoing military invasion, as a result of a combined effort of the authorities and unrivalled mobilization of private entities and the civil society ...
A government report on Shared Parental Leave (SPL) reveals a low take-up by eligible parents, with only 1% of eligible mothers and 5% of eligible fathers or partners taking it. What is SPL? SPL is a type of paid family leave that enables eligible employees to take flexible leave during the first year of their child’s life or the first year after adoption ...
As we explained previously, in April 2016 the Second Appellate District held that California’s Fair Employment and Housing Act (FEHA) creates a separate duty to provide reasonable accommodation to an applicant or employee who is “associated” with a disabled person. On rehearing of the Castro-Ramirez v. Dependable Highway Express, Inc. decision (Case No. B261165, B262524), the Court has retreated from its prior holding ...
Since 1965, the West Virginia Supreme Court of Appeals has consistently held that defective workmanship that caused bodily injury or property damage did not constitute an “occurrence” under a policy of commercial general liability insurance, and therefore the insurer was not obligated to pay for the damage or tender a defense. See McGann v. Hobbs Lumber Co., 150 W. Va. 364, 145 S.E.2d 476 (1965) ...
The production and circulation of counterfeit products have been an economic and social problem for some time. Not only can such products pose a safety risk to consumers who use them, counterfeit products also lead to considerable lost income for legitimate businesses, decrease consumer confidence in the marketplace and are often used to finance organized crime. The retail value of counterfeit goods seized by the RCMP increased from $7.6 million in 2005 to $38 million in 2012 ...
Free movement of workers from the European Economic Area (EEA) was ended by Brexit and the UK Government introduced the EU Settlement Scheme to bridge the gap between the UK’s two immigrations systems of those coming from the EEA, and those coming to the UK from outwith the EEEA. The EU Settlement Scheme is a mechanism for any EEA citizen who lived in the UK before 31 December 2020 to remain lawfully in the UK ...
Over the years, the Quebec courts have repeatedly stated that dismissed employees have a duty to mitigate the damages they suffer as a result of a dismissal. This obligation, which is now codified in the Civil Code of Québec,1 has been adapted to the circumstances of the cases over which the courts have presided. The question, then, is whether the COVID-19 pandemic is likely to have an impact on a dismissed employee?s obligation to mitigate damages ...
On April 1, 2020—the effective date of the Families First Coronavirus Response Act (FFCRA)—the U.S. Department of Labor (DOL) issued temporary regulations to interpret and enforce the landmark legislation passed by Congress “to assist working families facing public health emergencies” arising out of the COVID-19 pandemic ...
The Labour Appeal Court ("LAC") judgment in Liberty Group Limited v MM is a reminder to employers to be vigilant when dealing with allegations of sexual harassment in the workplace and to ensure that managers are equipped to deal with reports of sexual harassment. A failure to do so can be a costly mistake, as the employer in this decision learnt ...
It is practically impossible these days to turn on the news, get on the internet or listen to the radio without hearing about some polarizing event. Whether it is a debate over the presidential candidates, the #BlackLivesMatter movement, or the legality of North Carolina’s HB-2 (dubbed the “Bathroom Bill”) or other similar state law, the American populace is being bombarded from all sides ...
Article PDF On April 17, 2019, the Treasury Department released a second round of proposed regulations (the "4/19 Regulations") providing additional guidance on the implementation of the Opportunity Zone (“OZ”) tax incentive included in the Tax Cuts and Jobs Act. The 4/19 Regulations are taxpayer-friendly and expand upon (but in some cases modify) the guidance provided in the initial proposed regulations released on October 19, 2018 (the "10/18 Regulations") ...
Article PDF On April 17, 2019, the Treasury Department released a second round of proposed regulations (the "4/19 Regulations") providing additional guidance on the implementation of the Opportunity Zone (“OZ”) tax incentive included in the Tax Cuts and Jobs Act. The 4/19 Regulations are taxpayer-friendly and expand upon (but in some cases modify) the guidance provided in the initial proposed regulations released on October 19, 2018 (the "10/18 Regulations") ...
Article PDF On April 17, 2019, the Treasury Department released a second round of proposed regulations (the "4/19 Regulations") providing additional guidance on the implementation of the Opportunity Zone (“OZ”) tax incentive included in the Tax Cuts and Jobs Act. The 4/19 Regulations are taxpayer-friendly and expand upon (but in some cases modify) the guidance provided in the initial proposed regulations released on October 19, 2018 (the "10/18 Regulations") ...
Regional Labor Court Mecklenburg-Vorpommern, ruling of July 30, 2019, 5 Sa 233/18 It is up to the employer to decide how to react to a conflict situation in the company, regardless of the causes and responsibilities of the disputants. FACTS The parties dispute over the validity of transferring the plaintiff to another workplace to resolve an interpersonal conflict ...
The B-1 temporary visa category is intended to allow foreign nationals to visit the U.S. for temporary business purposes that do not rise to the level of gainful employment. Given the relative ease of obtaining a B-1 visa compared to other visa categories, some U.S. employers have encouraged or assisted foreign nationals in using the B-1 visa category for activities beyond its intended purpose ...
