HOMS Solicitors Support Symptomatic Breast Service Unit, University Hospital Limerick

HOMS Solicitors supported and attended the Greenhills Hotel International Women’s Day Luncheon in aid of the Symptomatic Breast Service Unit, University Hospital Limerick on Sunday, 12th March 2017.

The Limerick Rotary Club and Soroptimist Club celebrated International Women’s Day by organising the charity luncheon. The theme was “Inspiring women”.

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E-Commerce and the obligation to inform consumers about the ODR platform

All companies established in the EU, which are conducting e-commerce business, shall provide information about ODR (Online Dispute Resolution) and a link to the European Commission’s online platform ODR on their web sites, see This applies also when the company only offers its products or services to consumers on the Swedish market. Furthermore, the e-commerce company shall present their e-mail address and the web address and e-mail address of the Swedish National Board for Consumer Disputes (Sw.  Allmänna Reklamationsnämnden – ARN) on its web site. ARN has been appointed as the Swedish ODR institute. Information about the ODR platform and ARN shall also be provided in the company’s general terms and conditions.

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IP Court has clarified that the use of a “plot generating object” in a movie may constitute copyright infringement

In mid-February, the Russian Intellectual Property Court issued an interesting decision, in which it indicated when filmmakers have to obtain a copyright owner’s consent for use of a movie prop.

Under the auspices of the case, Pan Press Publisher filed a lawsuit against Ren-TV TV Channel and AN-film Production Company claiming that its book cover design was illegally used in an episode of a comic TV series.

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Tax treaties in Russia: 2016 updates

Russia has a quite extensive network of tax treaties, with the vast majority of tax treaties being conventions for elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance ( here and after – double tax treaties). As of January, 1 2017 Russia has 82 double tax treaties in force.

In 2016 Russia has strengthened its tax cooperation with Asian countries and made steps towards automatic exchange of information.

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What will the tax authorities learn?

Automatic Exchange of Financial Account Information among tax authorities worldwide applies to 2016 data 

Today, 108 jurisdictions, including many tax havens (the British Virgin Islands, the Cayman Islands, Gibraltar, Guernsey, the Isle of Man, Liechtenstein, Seychelles, etc.), participate in the automatic exchange of financial account information. The sharing of data on capital gains, account balances, income from the sale of financial instruments and data on the beneficial owners of passive entities (for the year 2016 already) will aid in the effective verification of income tax returns and improve tax transparency. Consequently, tax authorities will no longer have to rely only on spontaneous exchanges of data or journalists revealing secret information and causing scandals the likes of the Panama Papers. 

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Significant Changes to Irish Inheritance Tax Regime with effect from 25th December 2016: Dwelling House Relief

By Kevin Doughan, Holmes O’Malley Sexton Solicitors, Associate Solicitor, Wills and Probate Unit.

Introduction to Irish Inheritance Tax Regime

Irish inheritance and gift tax falls under the umbrella of Capital Acquisitions Tax (CAT). In Ireland CAT will arise if any of the following conditions are met:-

  1. a) The deceased/disponer is resident or ordinarily resident in Ireland
  2. b) The beneficiary is resident or ordinarily resident in Ireland
  3. c) The assets are situated in Ireland.
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Decrease of the corporate income tax rate to 28%

The standard corporate income tax rate fixed at 33.33% will progressively be decreased to 28%.

In 2017, only the SMEs which have less than 250 employees, and less than EUR 50 million turnover or balance sheet of under EUR 43 million benefit from the 28% on their profit first EUR 75,000 of taxable income.

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Celebrating International Women’s Day

Sandra Egan, Partner, organised a HOMS Solicitors celebration for International Women’s Day on Wednesday 8th March 2017.

HOMS Solicitors' Celebration of International Women's Day

HOMS Solicitors’ Celebration of International Women’s Day

International Women’s Day is a global day celebrating the social, economic, cultural and political achievements of women. The global theme for International Women’s Day 2017 is #BeBoldforChange. Around the world, International Women’s Day can be an important catalyst and vehicle for driving greater change for women and moving closer to gender parity.

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Lidings Wins Over RUR 20 mln. IP Infringement Case on Behalf of Major German Manufacturing Company in FAS

Lidings intellectual property practice’s experts have successfully represented a large German company, one of the world’s leaders in the industrial and FMCG sectors, in a case over infringement of its intellectual property rights by Russian competitor with claim over RUR 20 mln.

One of the Russian regional enterprises imitated trade dress, design elements and corporate colors of well-known adhesives, the intellectual property rights of which belong to the Lidings’ client. The counterfeit products manufactured by the competitor were sold in retail chains throughout the country.

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Latvia: New law encouraging volunteer workers

A new law regulating unpaid volunteer work has recently been adopted in Latvia. The law as originally drafted envisaged that only non-profit entities would be allowed to organize volunteer work, ie:

1. Non-profit associations and foundations (including trade unions).

2. State and municipal institutions (and political parties).

It has now been proposed that social enterprises (for-profit businesses with a social or environmental mission) be added to the list of organisations that are permitted to employ volunteers. The change is expected to come into force on 1 January 2018. Social enterprises should bear in mind that they will not be permitted to rely solely on volunteers – at least one member of staff must receive a salary.

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