Monthly Archives: December 2015

ILN Today Post

Lempelse af beskatningen af aktielønsordninger

Regeringen, Dansk Folkeparti, Liberal Alliance og Det Konservative Folkeparti er ved Finansloven for 2016 blevet enige om at genindføre muligheden for at tildele medarbejdere aktieløn i virksomheden på gunstige vilkår.

Af Jesper Bierregaard

Individuelle medarbejderaktier bliver efter nugældende regler beskattet som almindelig lønindkomst, dvs. med op til ca. 56 % skat. Beskatningen sker på det tidspunkt, hvor aktierne erhverves. Ved aktielønsordninger, hvor medarbejderen modtager købe- eller tegningsretter til aktier, beskattes værdien heraf ligeledes som lønindkomst hos medarbejderen. I modsætning til aktier sker beskatningen dog først på det tidspunkt, hvor medarbejderen vælger at udnytte optionen.

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New AHRQ Research Report Sheds Some Light on Telehealth

Research_HeroOne of the issues with which we often grapple in the telehealth space is the relative lack of availability of studies and data when compared to other areas of the health care sector.  Telehealth is relatively young and therefore has not had the time to build a voluminous body of data and evidence.  But things are changing.  Many stakeholders are doing exemplary work in telehealth research, and stakeholders like the Department of Veterans Affairs have longstanding evidence regarding the efficacy of telehealth.  However, it’s a more recent document that has caught my attention. 

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What’s Behind the 2015 Increase in FLSA Lawsuits?

As we mentioned earlier this week, I was recently interviewed on our firm’s new video program, Employment Law This Week.  The show has now released “bonus footage” from that episode – see below.

I elaborate on some of the reasons behind this year’s sharp increase in federal wage-and-hour suits: worker-friendly rules, increased publicity around minimum wage and overtime issues, and the difficulties of applying an outdated law to today’s “gig” economy. 

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ILN Today Post

KLA Newsletter – Fiscal n° 88

GANHO DE CAPITAL DAS PESSOAS FÍSICAS

A Medida Provisória nº 692, de 30/09/2015, altera o regime de tributação do Imposto de Renda da Pessoa Física, com a introdução de alíquotas progressivas de 15% até 30% sobre o ganho de capital na venda de bens e direitos (e não o valor da operação), conforme o quadro abaixo:

Parcela do Ganho de Capital

Alíquota

Até R$ 1.000.000,00

15%

De R$ 1.000.000,01 até R$ 5.000.000,00

20%

De R$ 5.000.000,01 até R$ 20.000.000,00

25%

Acima de R$ 20.000.000,00

30%

Referida Medida Provisória ainda dispõe que no caso de alienação em estágios do mesmo bem ou direito, a partir da segunda operação, o ganho de capital deve ser somado aos ganhos auferidos nas operações anteriores para fins de determinação das alíquotas aplicáveis ainda que referidas alienações ocorram em anos-calendários distintos. Essa disposição se aplica inclusive com relação a ações e quotas de uma mesma pessoa jurídica.

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Changes to business investment relief: a sop to non-doms?

Business investment relief (BIR) has been a feature of the UK tax system since April 2012 and it is unusual, being the only exception to the remittance basis of taxation that is ‘purpose-specific’.  BIR allows UK resident non-doms to bring into the UK untaxed foreign income and foreign gains without making a taxable remittance of those funds.   The purpose of the relief is to encourage foreign investment into UK commercial enterprise.  However, as reliefs go, it is relatively unloved.  Its uptake since inception has been limited but, thanks to the Autumn Statement 2015, it is back in the spotlight again as the Government announced a consultation on altering BIR to increase its use, with the aim of increasing investment into UK businesses. 
In some respects, BIR is rather generous.  There is no upper limit on the amount of foreign income and gains that can be brought in.  The funds can be raised by way of a loan which is repaid using foreign income and gains if preferred.  The investment has to be made into an unlisted company (which need not be a UK company) and the company’s activities can include (usually) developing or letting property, or research and development, in addition to trading (or investment into a holding company investing in these types of company), as long as the activity is being carried on on a commercial basis.  There is no time limit on how long the investment can be held.
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ILN Today Post

Multistate Tax Update — December 10, 2015

Illinois: Governor revives two tax credit programs

In an effort to balance investment in the state with taxpayer benefits, Illinois Gov. Bruce Rauner has announced that he will be reviving two programs that had been suspended at the beginning of the fiscal year, which began on July 1. The first is the Economic Development for a Growing Economy (EDGE) tax credit program, and the other is the Film Tax Credit program.

As has been widely reported over the last several months, Illinois is facing a very difficult fiscal situation and is now approaching six months without a budget in place. In July we wrote that under these circumstances, Illinois cannot spend any money on programs that require an annual appropriation, including most state programs and services, like education, Medicaid, addiction, and child care services, the senior meal program, parks, museums, and casinos.

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NOTICE TO LAWYERS: RSS’s practice on new notification procedures

December 9, 2015 — The new Code of Civil Procedure, scheduled to come into force on January 1, 2016, expressly allows notification by technological means:

110. Notification may be made by any appropriate method that provides the notifier with proof that the document was delivered, sent or published. Such methods include notification by court bailiff, by mail, by delivery, by technological means and by public notice.
[…]

In preparation for this new communication mode, RSS has created a special e-mail address: 

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Beware of vote and “like” buying for promotional contests

Social media sites are becoming increasingly popular for marketing a company’s goods or services. Facebook is commonly used to promote sweepstakes and contests intended to attract new customers and increase “likes.”  However, if a contest contains a popularity feature, such as a photo contest where the public can vote on which image they prefer, it is ripe to be overrun by fraudulent votes.

There are numerous businesses organized to deliver votes or “likes” for a fee to participants in such contests, even though Facebook prohibits such practices.  These companies create thousands of fake Facebook profiles and sell their votes for small amounts.  In addition, there are “vote exchanges” operating on Facebook where participants offer to vote for each other’s entries in contests.

A contest that attracts a large number of fraudulent votes is not accomplishing the company’s goal of obtaining actual new customers and is likely to anger legitimate customers who are playing fair.  Although contest rules often prohibit the use of “bots” and fraudulent activity in general, they do not usually contain specific prohibitions of vote or “like” buying or vote/like exchanges.  Detecting the fraudulent activity can be time-consuming and hit-or-miss.  There may even be entrants who are buying votes for their competitors, hoping that the company will detect those votes and disqualify the competitor!

Running a contest where the company rather than the public chooses the winner(s), using voting criteria for the judging that are specified in the contest rules, is more likely to attract legitimate customers for the company’s goods or services and legitimate fans for its Facebook or other social media pages than a straight popularity contest.  The judging criteria can be as simple as the quality of the submission and creative use of the company’s product.  Low monetary value prizes will also discourage entrants from paying for votes.  The lower the prize, the less the entrant will be willing to pay to buy votes.

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ILN Today Post

Michael Jay Rune II Recognized As Most Effective Lawyer for 2015 in Complex/Business Litigation

Partner and construction litigation attorney Michael Jay Rune II was recognized by the Daily Business Review’s editorial staff as one of 2015’s Most Effective Lawyers in complex/business litigation.

The publication evaluates South Florida lawyers for their impact and results on behalf of their clients. Rune represented Ajax Building Corp., the general contractor overseeing the construction of the Miami Dade College parking garage, following the structure’s collapse that killed four and seriously injured seven workers.

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A LinkedIn Challenge

iStock_000023864354XSmallLast week, I was listening to a podcast with Jabez LeBret, CMO of Get Noticed Get Found – the podcast was on the 5 Things You Should Never Do on LinkedIn, and of course the title got my attention.

You’ll have to listen to the podcast to find out what those are – it’s only about 30 minutes long, so head on over for a listen.

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