Beskatning af “fiktiv” løn og leje!

Dom fra sidste år viser, at man kan blive beskattet af beløb, man ikke selv mener at have modtaget.

Det er givetvis almindeligt kendt for de fleste, at man som fuldt skattepligtig til Danmark skal beskattes af de økonomiske formuefordele, man oppebærer. Hvordan den økonomiske formuefordel fremtræder – om det er kontanter, naturalier eller andet – er underordnet. Får man en formuefordel, indtræder der beskatning af den person, der oppebærer det.

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Report Reveals Increase in Fatal Road Traffic Accidents

Two new reports from the European Transport Safety Council (ETSC) have suggested that declines in the level of police enforcement of traffic offences are contributing to Europe’s failure to cut the numbers dying in road collisions.

More than 26,000 people died on EU roads last year, the first increase since 2001 according to the ETSC. Exceeding speed limits, drink or distracted driving and a failure to wear a seat belt are apparently still the leading causes of death and serious injury on the roads across Europe.

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EEOC Targets Religious and National Origin Discrimination Against Individuals Who Are, or Are Perceived to Be, Muslim or Middle Eastern

The EEOC has released several new guidance tools, for both employers and employees, focused upon religious and national origin discrimination against people who are (or are perceived to be) Muslim. This focus on religious and national origin discrimination is particularly important for retail employers because retailers often require employees to follow dress codes or work at times that may conflict with religious observance.

In December 2015, EEOC Chair Jenny Yang released a statement highlighting the need for employers to “remain vigilant” in light of the recent terrorist attacks. Yang commended employers that have “taken steps to issue or re-issue policies preventing harassment, retaliation, and other forms of discrimination in the workplace.”

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CEPA’s New Era: from Approval to Record Filing 2016/6/28 15:55:54

一、历史及背景
《中国内地和香港地区关于建立更紧密经贸关系的安排》,或称“CEPA”,是中国内地和香港地区达成的第一个自由贸易协定。CEPA的主体协议系于2003年6月份签订。它为香港货物及服务贸易开启了巨大的市场。不积跬步无以至千里,自主体协议签署以来,中国内地和香港地区进一步紧密合作,扩展和丰富了CEPA 的内容;双方在2004年到2013年之间签署了十个补充协议,增强了市场的自由化,并加快促进了贸易和投资的发展。
2014年12月,在CEPA的主体框架下,《关于内地在广东与香港基本实现服务贸易自由化的协议》(以下简称“《广东协议》”)签署通过,实现了香港投资者在广东地区的普遍服务贸易自由化。
在《广东协议》的基础上,中国内地和香港地区继续协商,并于2015年11月27日签署通过了《服务贸易协议》(以下称“《协议》”),由此将服务贸易自由化的地理范围从广东覆盖到整个中国内地。
在这样的背景之下,2016年5月18日,中国商务部发布了《港澳服务提供者在内地投资备案管理办法》(以下称“《管理办法》”),上述《管理办法》已于2016年6月1日正式生效。

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Two Steps to Bring the WOW Factor To Your Email Marketing

photo-1460804198264-011ca89eaa43Last week, we talked about two steps to bring the WOW factor back to your content marketing. Continuing with that theme, and the post that inspired it, we’re going to look at two more actions that those of us producing content for law firms should be taking to make sure that we’re wow-ing with our email content.

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Alberta Introduces Ontario-style Participation Fee for Reporting Issuers

The Alberta Securities Commission (“ASC”) announced that it will adopt ASC Rule 13-501 Fees (the “Rule”), which will replace the ASC’s current fee schedule.

The Rule introduces a participation fee model (similar to the model in Ontario) that is based on a reporting issuer’s market capitalization and registration class, which fee must be paid annually upon filing annual financial statements. All TSX Venture Exchange listed companies based in British Columbia are reporting both in BC and Alberta. While the participation fees are lower than in Ontario, they do increase costs for reporting issuers.

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TSX Proposes Amendments to Introduce Website Disclosure Requirements and to Amend Security Based Compensation Disclosure

The Toronto Stock Exchange (“TSX”) recently published proposed amendments to: (i) introduce website disclosure requirements for TSX listed issuers (the “Website Amendments”); and (ii) amend the disclosure requirements regarding security based compensation arrangements (the “SBC Amendments”, and together with the Website Amendments, the “Amendments”) in the TSX Company Manual. The Amendments will be effective upon approval by the Ontario Securities Commission following the public comment period. Comments on the Amendments were initially requested by June 27, 2016. The TSX is extending the comment period to July 15, 2016 as a result of requests from stakeholders.

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Nationwide Preliminary Injunction Ordered Against Persuader Rule

Stop Sign CrosswalkToday, the United States District Court for the Northern District of Texas issued a nationwide preliminary injunction halting the Department of Labor’s (“DOL”) controversial new Persuader Rule and its new Advice Exemption Interpretation, previously discussed here and here.  The Rule and Interpretation marked a dramatic change by requiring public financial disclosure reports concerning payments that employers make in connection with “indirect persuader activities” that were not reportable under the long standing rules, but that would, if the new rule were to take effect, for the first time, be considered reportable as persuader activity.

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The Impact of Employment Tribunal Fees

The House of Commons Justice Committee recently carried out an inquiry regarding, among other things, fees in the Employment Tribunal (ET). Part of this inquiry was to consider the effect the introduction of ET fees has had on access to justice and how it has affected the volume and quality of cases brought. They have now published their report.

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Civil Resolution Tribunal launches beta Solution Explorer

The Civil Resolution Tribunal (CRT) has launched the beta version of Solution Explorer, a tool for helping people manage and resolve disputes in BC. For now, Solution Explorer works for strata disputes. Congratulations to Pat Williams and the rest of the CRT team for making this productive public resource a success. Read the CRT’s article to learn more.

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