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TUPE: Service Provision Change

In Jakowlew v Nestor Primecare Services Ltd t/a Saga Care UKEAT/0431/14/BA, the Employment Appeal Tribunal (EAT) considered whether an employee’s employment had transferred by reason of a service provision change under TUPE,...more

Anti Bribery Compliance Tactics Learned Behind Bars | 6 Ways to Protect Your Front-Line Employees from Temptation (Part 1)

If you encountered Richard Bistrong at a cocktail party, your first instinct would likely be to comment on his fashionable glasses or his experience running marathons, rather than to ask about his time in prison. As Richard...more

Another Great Bassist Gone and Tone at the Bottom

As most rock aficionados know, rock music is basically a dialogue between the bass guitar and the drums. With this base line set, the lead guitars and keyboards can go soaring off. That was certainly the formula for Yes. But...more

Fixed term contracts in Poland—material changes in law coming soon

A major change in Polish labor law is imminent. In essence, Parliament is seeking to eliminate some differences in protection enjoyed by employees on indefinite term contracts and those working on fixed term contracts....more

24 Months Through the Crystal Ball: Emerging Trends in State and Local Taxation (Part II)

This is the second of two articles guiding taxpayers through the next 24 months of state taxation’s turbulent waters. In this article, we address three additional significant trends. Corporate Income Taxation: Heat and...more

Be Alert Middle East: New Saudi Labour Law

The amendments to the Saudi Labour (Royal Decree No. M/46 of 05/06/1436) were published in the official gazette No. 4563 dated 24 April 2015. It has been announced by the Ministry of Labour that these will be implemented six...more

U.S. Tax Return Filings

IRS News Release IR-2015-70 (April 10, 2015) contains helpful but not exhaustive information about the filing obligations of US citizens and resident aliens abroad. Taxpayers outside the United States can also find helpful...more

Guide to Doing Business in New Zealand: The Country and Government (Updated)

THE COUNTRY - New Zealand is an island nation in the South Pacific with a population of approximately four million five hundred thousand people from a diverse range of ethnic backgrounds. A significant majority of the...more

The Foreign Corrupt Practices Act: At a Glance

In this issue: - FCPA AT A GLANCE - THE ANTI-BRIBERY PROVISIONS OF THE FCPA - TO WHOM THE ANTI-BRIBERY PROVISIONS APPLY - THE PAYMENT ELEMENT - THE CORRUPT INTENT ELEMENT - WHO IS A...more

The Role of Compensation Systems in Promoting Antibribery (Non) Compliance.

GAB is pleased to welcome back anti-bribery consultant Richard Bistrong, who contributes the following guest post: These days, most sophisticated multinational firms, at least those that might be subject to liability...more

Ramadan in the GCC: Practical Guide for Employers

The Muslim holy month of Ramadan is fast approaching. Ramadan is the ninth month of the Islamic lunar calendar and this year the holy month is anticipated to commence around 18 June 2015 and last until 17 July 2015. The start...more

SEC Staff Releases Analysis Related to Pay Ratio Disclosure Rules

On June 4, the staff of the Securities and Exchange Commission (Staff) released analysis related to its proposed rules for pay ratio disclosure, which analysis evaluates the potential effects of excluding different...more

SEC Provides Additional Analysis Related to Proposed Pay Ratio Disclosure Rules

On June 4, the Securities and Exchange Commission provided additional analysis related to its proposed rules for pay ratio disclosure. The staff believes that the analysis will be informative for evaluating the potential...more

The Pacific Rim Free Trade Deal

President Obama’s controversial Pacific Rim free trade deal (“the deal”), a trade agreement to enhance trade and investment among 11 Asian Pacific countries to boost economic growth in the United States, has sparked...more

Whistleblowers – Tracking Ups and Downs

One of many things about life – just when you think you know something, it turns out you do not. Or another trite way to say the same thing – Life is full of surprises. The evolution in the treatment and legal...more

Due Diligence in Cross-Border Acquisitions Paving the Road to Enter or Run Away From a Deal in Brazil

With the great majority of foreign jurisdictions already adopting U.S.-style acquisition documents in connection with business acquisitions, U.S. investors experience a larger sense of comfort in negotiating their equity...more

Encouraging Employees to Break the “Rules” to Do the Right Thing

Laws and regulations draw black lines in often-gray areas. That is their purpose; they exist to make it easier to tell what is “wrong” and what is “right” (as defined by whoever made the law). The U.S. government has...more

From Hiring To Firing: A Basic Guide To The Hong Kong Employment Law Life Cycle

Hiring - For many employers, the key to having a productive and high-performing workforce is recruiting the right people to start with. However, it is important for employers to be aware that even before an employee...more

Senn on 10 Best Practices in a Cross-Border Investigation – Part II

Today I conclude a two-part series on how to formulate an effective best practices cross-border investigation based upon an interview I did with Mara Senn, a partner at Arnold & Porter LLP, who specializes in white collar...more

Senn on 10 Best Practices in a Cross-Border Investigation – Part I

Today we celebrate a closure for it was on this day in 1935 that probably the best-known baseball player in the history of the game, George Herman ‘Babe’ Ruth, retired. While many of his records were broken with the march of...more

Guide To Doing Business in Australia: Entry to Australia (Updated)

ENTRY TO AUSTRALIA - Before reading this information, please be aware the information provided is not intended to be legal advice or to be acted upon without further consultation. Because of the complex maze of...more

Financial Services Weekly News Roundup - May 2015 #5

SEC Enforcement Action on FCPA Compliance – Check the Box Is Not Enough. On May 20 the SEC announced that global resources company BHP Billiton had agreed to pay $25 million to settle charges that it had violated the...more

Economic Downturn Week, Part II – The Golden Gate Bridge and Employment Separation – Hotlines and Whistleblowers During Layoffs

I use the Golden Gate Bridge as an entrée to my continued discussion on the series on steps that you can use in your compliance program if you find yourself, your company or your industry in an economic downturn. Whether you...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

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

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