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International Lawyers Network Shortlisted as Global Network of the Year by “The Lawyer” for Second Year

ILN_640The International Lawyers Network has been shortlisted as Global Network of the Year by “The Lawyer” for a second year in a row.

The winners of this category will be announced at The Lawyer European Awards 2017 at a ceremony at Grange St. Paul in London, England on Thursday, March 16, 2017. This is only the second year the category for Global Network of the Year has been included for consideration in the awards.

Judges in this category examine evidence of strategic vision, with particular focus on cross-border initiatives, consistent excellence in the delivery of legal services and outstanding talent management, in evaluating the submissions.

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Contributi ai progetti di internazionalizzazione della Regione Lazio

Dal 14 febbraio le Piccole e Medie imprese del Lazio potranno presentare telematicamente le richieste per i contributi stanziati dalla Regione Lazio per il sostegno dei processi di internazionalizzazione.

Sono stati presentati, infatti, il 3 febbraio 2017, i Bandi Internazionalizzazione per le PMI attraverso i quali, con lo stanziamento di 5 miloni di Euro, la Regione Lazio intende anche quest’anno contribuire ai progetti di internazionalizzazione delle piccole e medie imprese (singolarmente o in Aggregazione Temporanea) rappresentative dei principali comparti e settori regionali.

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Rumor and Drama at Retailer Creates Jury Question

In January, a New York federal district court denied a retailer’s bid to dismiss a former regional manager’s lawsuit alleging that workplace rumors spread by three female co-workers that she showed her breasts to the company’s CEO by wearing a revealing blouse without a bra and that her subsequent termination shortly after she complained about the gossip constituted hostile work environment sex discrimination and retaliatory discharge. Baez v. Anne Fontaine USA, Inc., No. 14-cv-56621 (KBF), 2017 U.S. LEXIS 1630 (S.D.N.Y. Jan . 5, 2017).

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VAT imposition on the provision of services in electronic form by foreign IT-organizations starting from 2017

The Federal law № 244-FZ “On amending parts one and two of the Tax code of the Russian Federation” (hereinafter – the Law) came into force on 01 January 2017. The Law provides that starting from this date provision of services in electronic form by foreign IT-organizations to Russian individuals and legal entities in Russia is subject to VAT taxation.

Under clause 1 art. 174.2 of the Russian Tax code as amended by the Law the following services are subject to the payment of VAT inter alia:
  • granting of rights to use computer programs (including computer games), databases via the Internet;
  • provision of advertising services on the Internet;
  • services on placing offers for purchase (disposal) of goods (works, services), property rights on the Internet;
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Russian Ministry of Health adopted new Administrative Regulations concerning state registration of medical drugs

On 04 February 2017 Order of the Russian Ministry of Health No. 725н dated 21 September 2016 “On adoption of the Administrative Regulations of the Ministry of Health of the Russian Federation on providing public service on state registration of medical drugs” (hereinafter – the “Administrative Regulations”)1  became effective.
The updated Administrative Regulations amend the structure, sequence of administrative procedures as well as timelines and order of their performance, inter alia the Administrative Regulations:
  • Supplement the range of applicants for rendering public services on medical drug registration (hereinafter – the “Service”) by including companies acting on their own behalf or on behalf of other legal entities and submitting medical drug for state registration. Previously, only medical drug developers or their attorneys could apply for the registration;
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Liability for violation of personal data processing regulations – new offence matters

New amendments introduced by the Federal law dated 07.02.2017 № 13-FZ (hereinafter – “Law № 13-FZ”) and effective as of 1 July 2017 provide for increased liability for violating personal data processing legislation (hereinafter – “PD”). The amendments are made into art. 13.11 of the Administrative Offences Code of the Russian Federation (hereinafter – “AOC”) and introduce new administrative offences. The powers to initiate administrative liability proceedings for this type of offences have been assigned to the Federal Service for Supervision of Communications, Information Technology, and Mass Media of the Russian Federation (Roskomnadzor).
The Law № 13-FZ establishes separate administrative offences for violating personal data legislation, inter alia, for the following cases:
  • Processing of PD without properly executed consent of the person the PD refers to – fine up to max. RUB 75,000;
  • Processing of PD incompatible with the purpose of relevant PD collection, or processing of PD if not allowed by the current legislation – fine up to max. RUB 50,000;
  • Failure by the PD operator to secure physical safety of data carrying devices – fine up to max. RUB 50,000;
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D.C. Court of Appeals Highlights Importance of Offers of Proof in NLRB Representation Hearings Under Expedited Election Rules

A recent decision of the United States Court of Appeals for the District of Columbia Circuit in connection with an employer’s challenge to a National Labor Relations Board (“NLRB” of “Board”) representation election in which the Board certified a “wall to wall” bargaining unit provided clear evidence of just how critical it is for employers to make detailed “offers of proof” concerning issues the Board will not allow them to litigate under the amended election rules which took effect in April 2015.

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New Rules for the Investment Registry in the Country and Deadline for Updating the Economic and Financial Statement

On January 30, 2017, new rules applicable to the registration of foreign direct investment in the country with the Central Bank of Brazil (the so-called RDE-IED system) came into force.

The new rules greatly simplified the registration of transactions involving foreign direct investments and also required the updating of economic and financial data of foreign investment companies with total assets or equity equal to or greater than R $ 250 million.

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Receita Federal e Procuradoria Geral da Fazenda Nacional regulamentam o novo programa para quitação de débitos

No dia 1º de fevereiro de 2017 a Receita Federal do Brasil (“RFB”) publicou a Instrução Normativa (“IN”) nº 1687, de 31 de janeiro de 2017. Dois dias mais tarde, no dia 3 de fevereiro de 2017, a Procuradoria Geral da Fazenda Nacional (“PGFN”) publicou a Portaria PGFN nº 152 de 02/02/2017. Estes dois instrumentos normativos, cada qual em contexto próprio, regulamentam o disposto na Medida Provisória (“MPV”) nº 766/2017, que institui o novo Programa de Regularização Tributária (“PRT”)[1].

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New York: Tax Court clarifies test of intent for purposes of establishing domicile

New York’s Division of Tax Appeals recently issued an opinion that clarified its test of intent with regard to a purported new domicile. Generally speaking, the test is “whether the place of habitation is the permanent home of a person, with the range of sentiment, feeling and permanent association with it.” The court noted that under the usual analysis, it acknowledges a taxpayer’s declarations, but these are less persuasive than actions demonstrating the taxpayer’s “general habit of life.” Applying that here, the court concluded that the taxpayer, Gregory Blatt, had proved, by clear and convincing evidence, that he intended to, and did, change his domicile from New York City to Dallas, thus justifying a cancellation of the deficiency of $430,065.00, plus interest and penalties.
This case turned on whether the court agreed with Blatt that for the tax years 2009 and 2010, he had changed his domicile from New York to Texas, which rendered his presentation of the facts especially important. Indeed, in the New York Division of Tax Appeals, which some consider to be the most aggressive for these kinds of audits, Bloomberg declared that “it was the compelling story that carried the day.”
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Ohio: State Supreme Court allows non-resident’s tax credit of nearly $200,000

In the case Giddens v. Testa, the Ohio Supreme Court reversed a Board of Tax Appeals (Board) decision that disallowed a non-resident tax credit related to a distribution from a corporation that did some of its business in Ohio, for the tax year 2008. The tax commissioner’s theory was that the distribution constituted business income, and was therefore apportionable in part to Ohio, based on the proportion of the corporation’s business in that state. The Board affirmed the assessment, the taxpayers appealed, and the high court reversed the Board, concluding that the taxpayers properly treated the income at issue as nonbusiness income allocable solely to their state of domicile, Missouri.

BACKGROUND

The Court provided the following facts as background. The plaintiffs/appellants, Ernest and Louann Giddens, lived in Missouri, but paid Ohio income tax by virtue of their ownership of shares in a corporation that does business in Ohio. For the tax year at issue, 2008, that company was an S corporation. The S corporation, Redneck, Inc. is a wholesale supplier of equipment for trailer parks, including running gear, axles, springs, hitches, and jacks, had just two shareholders, the Giddens.
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