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PLMJ | July 2013

IntroductionOn 6 June 2013 the Council of Ministers approved the bill to  finalise the transposition of Directive 2003/49/ EC of the Council of 3 June into the IRC (corporate  income  tax)  Code. The Directive, which establishes a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, is commonly known as the ‘Interest & Royalties Directive’ ...

PLMJ | July 2013

IntroductionOn 6 June 2013 the Council of Ministers approved the bill to  finalise the transposition of Directive 2003/49/ EC of the Council of 3 June into the IRC (corporate  income  tax)  Code. The Directive, which establishes a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, is commonly known as the ‘Interest & Royalties Directive’ ...

Karanovic & Partners | August 2016

An interesting piece of news in the sphere of tax law has recently been provided by the Court of Justice of the European Union (CJEU) decision that found Portuguese withholding tax rules to be breaching EU law.The case concerns a loan given to Auto Estradas do Litoral SA ("Brisal"), a Portuguese company by the Irish bank – KBC Finance Limited ...

Hunton Andrews Kurth LLP | September 2023

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Shoosmiths LLP | January 2022

The implications of Biodiversity Net Gain & Nutrient neutrality on planning applications ...

Shoosmiths LLP | February 2024

The Department for Transport today announced that design work on the £1.75 billion Midlands Rail Hub can commence with an injection of £123 million. The Midlands Rail Hub project is poised to transform rail connectivity in the heart of England, promising significant benefits for commuters and travellers alike. This is a comprehensive upgrade project that aims to enhance rail services across the Midlands region ...

Shoosmiths LLP | December 2023

Winter can be a hectic time of year, with stress levels heightened by frantic planning for the festive season and employers may be overwhelmed by annual leave requests. How can employers keep employees happy while balancing the needs of the workplace? Annual leave requests Most employees are likely to request time off during the winter months to spend time with family and friends, especially where this aligns with school holiday periods, religious festivals and national bank holidays ...

Shoosmiths LLP | November 2023

Christmas parties are designed to be fun, but a few festive drinks can quickly get out of hand if not managed correctly. A sobering thought is that employers can be vicariously liable for the action of employees during work events such as Christmas parties. In order to minimise the risks, we explore the steps employers can take before and after any work social event ...

Shoosmiths LLP | December 2023

This article explores the reasons why sickness absence and mental health issues may rise among employees during the festive period and what employers can do to support their employees during this time. Christmas is traditionally an exciting time of year, but the colder weather and shorter nights can cause lower mood for a lot of people. When feeling low, people can also be more susceptible to illness, picking up unwanted coughs and colds which leaves them feeling even lower ...

Simonsen Vogt Wiig AS | November 2020

A temporary work agency had, over a period of four years, hired out workers to an oil company that had a bonus scheme at company level for its employees. The Supreme Court found that the bonus scheme was a form of performance-related pay and thus covered by the term «pay» in section 14-12 a subsection 1 (f) of the Working Environment Act. The temporary work agency was thus obliged to pay a bonus to the two workers as if they had been permanently employed in the oil company ...

Shoosmiths LLP | March 2022

As the world becomes ever more focussed on environmental and climate change issues, so businesses are increasingly concentrating on whether their people are working in ways that best achieve the green credentials many organisations now aspire to. Employment practices and policies can be adjusted or altered in ways that will help organisations positively contribute towards lessening their environmental impact ...

Shoosmiths LLP | September 2021

On 23 September 2021 we hosted our latest IHL webinar on working with AI: the key types, implementing AI and what the future might bring. Ian Blackwell represented Next Retail Ltd on the panel, alongside Simon McArdle and Sebastian Price, Commercial Partners at Shoosmiths. The background: Artificial intelligence (AI) is here now, and its power is taking off. Put simply, AI is a gamechanger ...

Hanson Bridgett LLP | April 2020

Introduction I have not taken the time to research and, hence, cannot speak knowledgeably about the economic impact of government measures taken to defeat the Spanish Flu epidemic of 1918, and the legal consequences thereof ...

Doing Business 2018: Reforming to Create Jobs, a World Bank Group flagship publication, is the 15th in a series of annual reports measuring the regulations that enhance business activity and those that constrain it. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 190 economies—from Afghanistan to Zimbabwe—and over time ...

Shearn Delamore & Co. | March 2016

Revenue legislation and administration: The Federal Constitution provides that tax shall only be levied by or under authority of federal law. This means the general body of tax law is to be found in tax statutes, supplemented by other legislative instruments such as subsidiary legislation and ministerial orders ...

[!<CDATA[ Bradley Arant Boult Cummings LLP attorneys Aron C. Beezley and Sarah Osborne examine proposed changes to the Federal Acquisition Regulation and highlight how they affect women-owned small businesses seeking a government contract ...

Shoosmiths LLP | August 2023

Dan Sharman and Craig Thomas take a look at the tax treatment of salary sacrifice arrangements. Background HMRC has always had a difficult relationship with salary sacrifice arrangements. On the one hand it acknowledges that such arrangements are a legitimate way of employees and employers reducing their tax liability, whilst on the other hand it has looked for ways in which to reduce the amount of tax leakage occurring from such arrangements ...

World Services Group | November 2022

WSG Members Featured in Financial Times Innovative Lawyers 2022 Report for Europe WSG member firms Colbalt, Ellex, Garrigues, PLMJ and Shoosmiths were recently recognized as top firms for innovation in the Financial Times Innovative Lawyers 2022 Report for Europe. The report explores key trends and transformations taking place in the legal sector with an index of firms and articles and is the most widely respected published assessments for innovation in the law ...

ENSafrica | October 2018

WTF®: a trade mark perspective on millennial gibberish bySamera Naidoo ICYMI, Proctor & Gamble ("P&G") recently applied to register a whole lot of text/SMS talk abbreviations as trade marks. It caused a real storm and the mainstream press absolutely loved it! FOMOalert! DWAI, I’ll bring you up to speed...what happened here was that P&G applied to register some really unlikely trade marks including WTF, LOL, FML, NBD ...

[!<CDATA[ In May of this year, the Supreme Court of Wyoming held that a subsidiary of Sinclair Oil could invoke statutory bad faith damages after prevailing in a coverage dispute with its insurer, Infrassure. The court rejected the district court’s analysis that accepted the insurer’s narrow interpretation of Wyoming’s insurance code ...

Until recently there was a significant amount of confusion and uncertainty on whether or not it is trade mark infringement for a search engine to allow certain 'keywords' to be sponsored by a third party who is not the trademark owner. The above scenario was encountered in the recent case of Wilson v Yahoo UK Limited where Mr Wilson was the owner of several Community trade marks under the name 'Mr Spicy' ...

Haynes and Boone, LLP | November 2013

As the end of 2013 draws near, taxpayers should consider the effect of the new 3.8% surtax on investment income. Beginning January 1, 2013, a 3.8% surtax is placed on certain investment income for individuals, trusts, and estates. The surtax is imposed in addition to all other taxes imposed by the Internal Revenue Code (including the alternative minimum tax). Prior to the end of 2013, individuals, trustees, and executors should consider ways to minimize the 3.8% surtax ...

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