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Treasury Releases Select Draft Provisions for Next U.S. Model Income Tax Treaty

The Treasury Department announced draft changes for the U.S. Model Income Tax Treaty — the baseline text used by the Treasury Department when it negotiates tax treaties. The current U.S. Model was last updated in 2006. The...more

Business Travel to Australia with a Criminal Background

2015 marks the 75th anniversary of diplomatic relations between the United States and Australia. In 1940, the two countries established diplomatic relations following the United Kingdom's recognition of Australia's domestic...more

Coming to America Part II: Legal & Cultural Challenges for Emerging Companies

In our last post “Coming to America Part I,” we discussed why emerging companies would choose enter the US market to do business. In this post, we will discuss the many interrelated legal and cultural factors non-US companies...more

Guide To Doing Business in Australia: Taxation (Updated)

TAXATION - It is not possible to give a complete outline of the scope of the taxation system in this guide. A brief outline of the basic taxation principles and some of the major forms of taxation are discussed...more

Registration of Cyprus Ships

Cyprus is a leading forum in the international maritime industry mostly due to its attractive tax system for ship owners and ship managers and due to its ratification of major international maritime conventions. Cyprus is...more

Cross-Border Investigations Update - May 2015

In This Issue: - Recent Prosecutions and Settlements: FCPA Enforcement Trends and Developments: Recent U.S. Foreign Corrupt Practices Act enforcement trends include the growing importance of corporate...more

Federal Budget 2015: What it Means for Employers

On 12 May 2015, Treasurer, Joe Hockey, delivered the Coalition Government's second budget. A key part of the budget is the Government's AUD5.5 billion 'Jobs and Small Business' package, aimed at assisting small businesses and...more

Venezuelan Employers Must Immediately Put Outsourced Employees on Payroll

The grace period for implementation has expired. Venezuelan employers were required to incorporate outsourced employees into their payroll as of May 7 to meet the deadline for the 2012 Organic Law of Labor and Workers...more

Albany Bill Would Scare Off New Biz

When businesspeople form a corporation or limited-liability company,they often establish it in the state where the principal office will be, or in a state with favorable business laws, such as Delaware. But New York, which is...more

Health Alert (Australia) - May 11, 2015

In This Issue: Judgments, Legislation; and Reports and Publications. Excerpt from Legislation: Commonwealth - 5 May 2015 - Australia New Zealand Food Standards Code — Standard 1.4.2 — Maximum Residue...more

The Financial Report - Volume 4, No. 9 • May 2015 (Global)

Discussion and Analysis - Securities and investment advisory services offered through . . . That phrase is ubiquitous among small and “independent” financial services firms, regularly appearing in 6-point or...more

Collective Consultation Obligations: Restoring the “Establishment” Test

Court clarifies the threshold for triggering collective consultation obligations. On 30 April, the European Court of Justice (ECJ) issued its decision on whether the UK Employment Appeals Tribunal (EAT) was right to...more

Senn Interview, Part II – A Discussion of the Decision to Self-Disclosure

In today’s post, I continue to explore my recent interview of Mara Senn, a partner at Arnold & Porter LLP in Washington DC. Senn is a white-collar practitioner who whose practice includes representing companies in...more

The California Transparency in Supply Chains Act: New Guidance and Increased Enforcement Efforts

The State of California has recently stepped up enforcement of the California Transparency in Supply Chains Act, which went into effect on January 1, 2012. The California Department of Justice has also issued new guidance on...more

FIRPTA Changes Coming?

It is a pleasure to see something coming out of Congress these days that seeks to attract foreign investment, instead of repelling it. A recent bill by Representatives Brady and Crowley seeks to modernize FIRPTA by expanding...more

April Whistleblower News Digest | Consider Targeted Anti-Retaliation Training as part of Your Ethics and Compliance Training...

If April showers bring May flowers, then May is going to be a veritable hurricane of whistleblower-related fines (and also pollen). Our first three items come to us from the SEC, with awards and fines galore, most notably the...more

Latest actions of the Polish Ministry of Finance

Recently the Polish Ministry of Finance has presented a new bill introducing amendments to the Tax Ordinance and proposed amendments to the income tax regulations....more

Supreme Court ruling limits PPF protection for schemes with no UK employers

In October 2009, the Greek courts ordered the winding up of the Greek national airline, Olympic Airlines. Olympic ran flights from UK airports, employing 27 employees in the UK, dealing with things such as ticket sales. In...more

Lessons from across the pond

If you want to see where the law on pensions is going in the UK, the US is usually a good place to start. Part of this is down to similarities in economic models, political influence and common language. The UK...more

The 2015 STAPLE Act: Will Relief Finally Come for U.S. Employers in Need of Foreign Talent?

USCIS announced May 4, 2015, that it has completed data entry of all fiscal year 2016 H-1B cap-subject petitions selected in its computer-generated lottery. USCIS will now begin returning all H-1B cap-subject petitions that...more

Bridging the Week - May 2015

CME Group Summarily Suspends Trading Privileges of Two Traders Without Hearing for Alleged Spoofing and Non-Cooperation - Less than two weeks after civil and criminal charges were filed by the Commodity Futures Trading...more

Work and Resident Permits for Short-Term Working Foreigners

The Ministry of Human Resources and Social Security, the Ministry of Foreign Affairs, the Ministry of Public Security and the Ministry of Culture jointly issued a notice of the Relevant Handling Procedures for Foreigners...more

Saudi Arabia Update April 2015

New labor courts will start operating in October 2016. Responsibility over the Labor Courts will soon be transferred from the Ministry of Justice to the Ministry of Labor in Muharram 1438H., corresponding to October...more

Navex Global's 2015 Ethics and Compliance Hotline Benchmark Report

Experienced ethics officers will tell you that one of the most effective ethics and compliance program measurement tools they have is the data from their internal reporting systems. But how do you put that information into...more

King Arthur Week – The Round Table and Compliance Professionals and Lawyers as Whistleblowers – Part III

Today we use King Arthur’s Round Table as the entry into our topic. The Round Table is the famous table around which he and his Knights congregated. Its shape implies that everyone who sits there has equal status. Wace, who...more

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