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Total matching items found: 731
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4
Both the German case law and the German legislator set more and more limits to temporary agency work. In response, also many foreign companies increasingly “flee” into contracts for services and works to avoid temporary employment businesses and their restrictions to the persons put to work by their German subsidiaries and companies. Therefore, case law and politics also increasingly deal with the delimitation of the two structures; works councils go on the “barricades” against sham contracts...
Topics: Employment / Labor Law,
4
"Handing down its decision in SAS v WPL, the Court of Appeal of England and Wales has provided further clarification on whether copyright can be claimed in relation to the functionality of a computer program and highlighted the risks of sharing computer program functionality in computer program literature".
Topics: Information Technology / Computer Law, Licensing Transactions, Intellectual Property,
4
Luxembourg recently revamped its limited partnership environment and introduced the special limited partnership. The legislator has drawn inspiration from English and US common law partnerships concepts in order to maintain and reinforce the appeal of Luxembourg for its internationally based clients. Contractual freedom (very few statutory constraints) is the watchword. The Luxembourg special limited partnership now offers efficient structuring solutions for alternative...
Topics: Business Organizations,
4
Diplomatic missions, along with their related administrative staff, enjoy certain tax facilities, under reciprocity conditions between states, such as tax exemptions. The analysis provided hereinafter aims at outlining the fiscal treatment of the income derived by members of diplomatic missions, for the activities performed in Romania, in their official capacity, as well as other exemptions granted to them and to diplomatic missions.
Topics: Taxation,
4
This article includes an overview of the most recent developments in the Portuguese tax system that are essentially aimed at fostering foreign direct investment in Portugal. At the corporate level, Portugal has just enacted a major reform on Corporate Income Tax, which main features are detailed and analysed in this article, with particular focus on the positioning of Portuguese companies as a preferred gateway to emerging economies such as Portuguese speaking countries. Still there are also...
Topics: Immigration / Visas / Work Permits, Business Organizations,
4
The Nonprofit Revitalization Act of 2013 takes effect July 1, 2014 and changes how nonprofits operate in certain areas, including formation, financial oversight, internal controls, meeting and consent procedures and major transactions. It is important that founders, directors and officers of New York nonprofits are aware of the key provisions of the Act.
Topics: Not-For-Profit Organizations / Tax Exempt Entities,
4
Banks and branches of foreign banks in Slovakia should acquaint themselves with the ever increasing complexity of banking sector regulation, imposed not only by Slovak regulatory bodies and Slovak legislation but also by the European Union and its institutions. We highlight in particular the new reporting obligation under the European Union Regulation EMIR.
Topics: Finance & Banking,
4
One of the most commonly used instruments of guarantee within international transactions is the bank letter of guarantee. After widespread use in practice, the main principles were gathered by ICC in a set of rules which became applicable worldwide. Many countries, among them Romania, have expressly regulated the letter of guarantee.
Topics: Commercial Transactions and Finance / Consumer Transactions, Finance & Banking,
4
Generating few headlines, but frequently posing interesting legal and policy questions are the private suits that follow governmental action. These putative class actions often mimic the SEC’s or DOJ’s announcements and filings, seeking to slipstream in the government’s wake to a large disgorgement award, and an equally handsome attorney’s fee. Slipstreaming, however, has its risks and this article will discuss several fact-specific pleading and substantive hurdles that may be...
Topics: Litigation (Civil, Business and Commercial), Capital Markets / Securities Law / Commodity Trading,
4
The following article gives a sector by sector overview of a trade deal signed in principle between Canada and the European Union. Though the agreement is not anticipated to be in force for at least two years, the scope of the agreement is extensive and most tariffs between the two entities are to be phased out over a period of time.
Topics: Trade Law / Trade Regulation,
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