Regions

Court Refuses To Dismiss Challenge To OSHA Practice Allowing Unions To Accompany OSHA Workplace Investigations

A United States District Court in Texas has refused to dismiss a law suit challenging OSHA’s practice of allowing union representatives and organizers to serve as “employee representatives” in inspections of non-union worksites. If the Court ultimately sustains the plaintiff’s claims, unions will lose another often valuable organizing tool that has provided them with visibility and access to employees in connection with organizing campaigns.

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Talking Tax – Issue 64

ATO guidance

Taxpayer Alert 2017/1(TA 2017/1): Re-characterisation of income from trading business

The ATO are reviewing arrangements that attempt to fragment integrated trading businesses to re-characterise trading income as passive income which is favourably taxed. Where these arrangements are entered into, the general anti-avoidance rules in Part IVA of the Income Tax Assessment Act 1936 (Cth) may be triggered.

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New York Department of Labor Clarifies Pay Transparency Provisions in Equal Pay Act

On February 1, the New York State Department of Labor (“NYSDOL”) adopted regulations (“Regulations”) clarifying the pay transparency provisions of Section 194(4) of the New York Labor Law. The pay transparency section was added to Section 194 as part of a broader amendment to New York State’s equal pay law in January 2016. This pay transparency section provides that employers may not prohibit employees from “inquiring about, discussing, or disclosing” the wages of that employee or another employee, and explains what any company policy on the topic can and cannot say.

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Considering liquidated and ascertained damages on an agreement for lease

It is sometimes the case that a tenant will enter into agreements for lease where the landlord is undertaking substantial works to, or even constructing, the building or estate within which the premises will be located so that grant of the lease is conditional upon completion of those works.

Liquidated and ascertained damages (LADs) clauses stipulate that a specified sum of money will be payable by one party to the other where there has been a particular breach of contract. Under contract law, if a person agrees to perform certain acts (here, the landlord’s works) for another person (the tenant), in return for a benefit (payment of rent), disputes could arise if the tenant is dissatisfied with the way the landlord performs the works.

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Det kan også være en gave at lade et krav forældes – og så kan det omstødes

Konkurslovens § 64 bestemmer, at gaver, der er givet inden en vis frist før konkursen, kan omstødes. Når en gave bliver omstødt, betyder det, at den, der har modtaget gaven, skal tilbagelevere gaven eller betale et beløb svarende til gavens værdi til konkursboet.

Højesteret har den 2. februar 2017 afsagt en dom om en noget anderledes situation i relation til omstødelse af gave.

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Kommanditisters fradragskonto – ansvarlig indskudskapital og selvskyldnerkaution

I denne artikel behandles spørgsmålet om opgørelse af fradragskontoen for kommanditister i et K/S på grundlag af deres forpligtelse til at indskyde ansvarlig indskudskapital samt ved at påtage selvskyldnerkaution for kommanditselskabet.

For det første behandles gældende praksis om opgørelsen af ansvarlig indskudskapital. Den seneste afgrænsning vedr. opgørelsen i forhold til gældskonvertering og indbetaling med overkurs behandles, ligesom seneste praksis vedr. ejerstrukturer med flere K/S’er over hinanden behandles.
For det andet behandles den seneste praksis om selvskyldnerkaution.

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Lovforslag om ændring af planloven er fremsat

Den nuværende planlov fra 1992 er udformet på basis af lovgivning fra 1970’erne. Med udgangspunkt i den fortsatte udvikling indgik den daværende regering, Socialdemokraterne, Dansk Folkeparti og det Konservative Folkeparti i juni 2016 en politisk aftale om ændringer i planloven. Regeringen har nu fremsat et lovforslag om en moderniseret planlov, som udmønter den politiske aftale.

Det forventes, at loven træder i kraft pr. 1. juli 2017.

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ASEAN TODAY – REGIONAL LEGAL AND BUSINESS NEWS – JANUARY 2017

ASEAN Economic Community News

Chiang Mai Initiative
The ASEAN member countries and Japan, China, and South Korea (ASEAN+3) plan to expand the Chiang Mai Initiative, an emergency multilateral currency swap arrangement that helps manage regional short-term liquidity problems and prevent another currency crisis. Currently, the overall pool is US$240 billion, but only 30%, US$72 billion, can be authorized for release under ASEAN+3’s authority. ASEAN+3 wants to move this amount to 40%, a US$24 billion increase.

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Sanierung der Traditionsbuchhandlung Kötz & Buchenau geplant

Nach dem Insolvenzantrag der Buchhandlung Kötz & Buchenau GmbH Ende Januar geht der Betrieb ohne Einschränkung im Insolvenzeröffnungsverfahren weiter. Der vom Amtsgericht Hamburg zum vorläufigen Insolvenzverwalter bestellte Rechtsanwalt Dominik Montag von der bundesweit tätigen Kanzlei KÜBLER führt das Unternehmen fort und plant eine Sanierung.

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Succession Planning Seminars with Shannon Chamber

Kevin Doughan, Associate Solicitor, a specialist in our Wills and Probate Unit, will be presenting a series of three breakfast seminars on succession planning with Shannon Chamber.

We often all focus on managing our affairs, property, wealth and our families’ welfare during our lifetime but often neglect to set in place strategies to ensure successful management after our death or incapacity. This series of seminars will guide attendees through the three main areas we all need to address to plan for after our deaths or incapacity to ensure successful and cost effective management of our affairs, property, wealth and families’ welfare.

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