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International Lawyers Network

The International Lawyers Network (ILN) is a leading association of 91 high-quality, full-service independent law firms.

Since 1988, the ILN has helped its members keep pace with today’s global economy, through access to the tremendous strength and depth of the combined expertise of 5,000 lawyers in 67 countries on six continents.

ILN member firms are among the most respected and most experienced counsel in their jurisdictions. Clients’ increasing need for reliable foreign counsel is well-met by the personalized, high-quality and cost-effective legal services provided by ILN member firms. Unique to the ILN are the strong personal and professional relationships among its members and their clients developed over the past 30 years. Far from a mere directory, the ILN is an affiliation of lawyers who gather on a regional and worldwide basis annually and work routinely with each other to address client requirements and needs.

Each of the ILN’s member firms is international in outlook and staffed by highly trained senior attorneys, who are experts in a broad range of practice areas. ILN members have demonstrated experience in working successfully with international companies. They are independent, mid-sized firms within their jurisdictions, and are committed to the focus of the International Lawyers Network, admitted to the Network only after a rigorous application process. The ILN provides clients with high-quality service from experienced local counsel who work in firms that maintain excellent reputations in their own countries. This means that clients have immediate access to attorneys who are native, both linguistically and culturally, to the country of interest.

The ILN’s international directory app is available for iPhone, Android and BlackBerry smartphones. To access the app, click here or log on to ILNmobile.com from your smartphone.

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Part 2 Rule Update Modernizes SUD Record Disclosure Regulations

On January 3, 2018 the Substance Use and Mental Health Services Administration (SAMHSA) published a final rule implementing new changes to the Confidentiality of Substance Use Disorder Patient Records, 42 C.F.R. part 2 (Part 2). The Part 2 privacy regulations govern the confidentiality of substance use disorder (SUD) patient records which are maintained in connection […]

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ILN Today Post

United States Supreme Court will hear South Dakota’s case addressing tax obligations of out-of-state retailers

To the delight of the state of South Dakota, the United States Supreme Court accepted its case, South Dakota v. Wayfair, on Jan. 12, 2017. The crux of this lawsuit is the legal permissibility of South Dakota’s spring 2016 law, SB 106, which has a purpose to “provide for the collection of sales taxes from certain remote sellers.” Ultimately, SB-106’s objective is to challenge the U.S. Supreme Court’s 1992 decision in Quill Corp. v. North DakotaQuillbanned states from requiring out-of-state retailers to collect sales taxes on products they ship into those jurisdictions, absent some minimal contact or physical presence.

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Tax revenues from marijuana legalization in jeopardy, but states continue to legalize

According to a Jan. 5, 2018 Pew Research Center survey, as of last October, 61 percent of Americans support the legalization of marijuana. This is up a bit from a year ago, when that figure was 57 percent, but almost double what it was in 2000, 31 percent.

The Pew survey found that support varies widely between different groups. For example, millennials (born between 1980-1994), Gen-Xers (born between 1965-1979), and baby boomers (born between 1946-1964) support legalization at rates of 70 percent, 66 percent and 56 percent respectively. In contrast, 58 percent of the silent generation, those born between mid- 1925 and 1945, oppose legalization, while only 35 percent favor it.

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ILN Today Post

Illinois: Population continues to decline, eroding tax base

At the end of December, Pew Charitable Trusts reported on new U.S. Census Bureau estimates revealing that between July 2016 and July 2017, eight states lost population; “[i]f the estimates hold up, it would be the first time in 30 years that so many states lost residents in a single year.” The states are Alaska, Hawaii, Illinois, Louisiana, Mississippi, North Dakota, West Virginia and Wyoming.

The December report follows a February 2017 piece pointing to population losses in Connecticut, Illinois, Mississippi, New York, Pennsylvania, Vermont, West Virginia and Wyoming between 2015 and 2016. This puts Illinois, Mississippi, West Virginia and Wyoming as the four states that have seen consistent population declines since 2015.

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U.S. DOL Adopts “Primary Beneficiary” Test to Determine Whether Unpaid Interns Are Employees Continue Reading…

In a move allowing increased flexibility for employers and greater opportunity for unpaid interns to gain valuable industry experience, the United States Department of Labor (“DOL”) recently issued Field Assistance Bulletin No. 2018-2, adopting the “primary beneficiary” test used by several federal appellate courts to determine whether unpaid interns at for-profit employers are employees for purposes of the Fair Labor Standards Act. If interns are, indeed, deemed employees, they must be paid minimum wage and overtime, and cannot serve as interns without pay. The “primary beneficiary” test adopted by the DOL examines the economic reality of the relationship between the unpaid intern and the employer to determine which party is the primary beneficiary of the relationship. Unlike the DOL’s previous test, the “primary beneficiary” test allows for greater flexibility because no single factor is determinative.

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Review of the Resolution of the Supreme Court Plenum of the Russian Federation regarding employer’s obligations when employing former state (municipal) officer

On November 28, 2017 Plenum of the Supreme Court of the Russian Federation (hereinafter – the “Supreme Court”) adopted the Resolution “On some issues arising when considering administrative liability cases under article 19.29 of the Russian Administrative Offences Code (hereinafter – the “Resolution”).
The Resolution focuses at ensuring uniform application of article 19.29 of the Russian Administrative Offences Code (hereinafter – the “Administrative Code”) by courts.
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ILN Today Post

Has HMRC called time on Inheritance Tax planning?

Clients intending to carry out Inheritance Tax (IHT) planning in relation to their assets should consider completing their planning ahead of the 1 April 2018 changes to the DOTAS Regulations, as they apply to IHT.

The Disclosure of Tax Avoidance Schemes (DOTAS) regime is not new but, to date, its application to IHT has been relatively limited.  Not any more.  When it applies, the DOTAS regime requires advisers to notify HMRC of their client’s IHT planning and to provide their client with the number HMRC gives them for that planning.  Of course, this gives HMRC notice of the planning and an opportunity to investigate it, so not surprisingly some clients will be put off carrying out IHT planning if a DOTAS notification needs to be made to HMRC about it.

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Carillion creditors: urgent steps to protect your position

On 15 January 2018 Carillion PLC and a number of its subsidiary companies (Carillion) went into liquidation, with the High Court appointing the Official Receiver as liquidator and six partners of PWC as special managers.

Those clients who have contracts with Carillion or who are owed money may find the following guidance useful:

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Male bosses avoid being alone with women at work

The issue of sexual harassment in the workplace is very much in the news, following recent revelations about the mistreatment of women (in particular) in Hollywood, and now in the world of politics.

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Brexit and family law – the painful divorce?

Since the referendum on the UK’s membership of the European Union, commentators have regularly compared our departure from Europe to a couple divorcing. It is self-evident that some of the issues that will need to be addressed are similar; finances have to be sorted out, assets and liabilities must be divided, the “family” future must be determined and there is the thorny question of who can/will live where.

Within the UK we have three distinct jurisdictions: England and Wales, Scotland and Northern Ireland. Each has its own legal principles and jurisprudence in the field of family law (albeit with some commonality). Put this against the background of approximately 3 million EU citizens living in the UK and approximately 1 million British citizens living in other EU member states (never mind those British citizens who have married or who are in a cohabiting relationship with a non-Brit) and the issues to be discussed become much trickier.

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