Labor & Employment International Trade Tax

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Doing Business in Latin America and The Caribbean: Chili

Chile’s business environment is the result of a policy-driven strategy that has focused on building sound macroeconomic fundamentals and strong institutions, promoting competition and international integration, and creating a...more

Doing Business in Latin America and The Caribbean: Brazil

With more than 196 million inhabitants and over 8.5 million square kilometers, Brazil is the largest country and economy in Latin America (its GNP in 2011 was roughly USD2.07 trillion). It is a federative republic, consisting...more

Doing Business in Latin America and The Caribbean: Bolivia

Bolivia is a country with amazing natural beauty and a diverse landscape, sheltering a fourth of the world’s greatest biodiversity. Bolivia’s riches also include raw material, industrialized material and of course, tourism....more

OECD Proposes Revisions to Tax Treaties to Prevent “Treaty Abuse”

On March 14, 2014, the OECD released a discussion draft for public consultation, BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (the Discussion Draft), as action item 6 in the OECD’s...more

The Boricua Option – The Taxation of Incentive Stock Options (ISOs) as a Puerto Rican Resident - Another Good Reason to Move to La...

Overview - Many professional living and working in Silicon Valley over the last twenty years have become very wealthy as a result of their participation in company stock options plans – qualified and non-qualified....more

Conducting Operations Overseas: What Every Nonprofit Should Know

In this presentation: Road Map: Top Ten Steps to Successful and Compliant International Operations - - Identify Goals in the Foreign Market: What’s next? - Phased Approach: Considerations in entering...more

Successful Strategies For Doing Business In Asia: Vietnam

1. What role does the government of Vietnam play in approving and regulating foreign direct investment? The Ministry of Planning and Investment (MPI) is the central administrative body that oversees all investment...more

Successful Strategies For Doing Business In Asia: Thailand

1. What role does the government of Thailand play in approving and regulating foreign direct investment? The Thai government regulates foreign direct investment by requiring foreign investors to obtain approval from...more

New U.S. Guidance On Expatriate Health Plans

As discussed in a prior post, the U.S. Internal Revenue Service (“IRS”) is currently in the process of finalizing its regulations implementing the Affordable Care Act’s (“ACA”) “Employer Mandate.” The Employer Mandate, which...more

UK Corporation Tax Relief: Welcome Changes Impact Takeovers and Overseas Employers

The UK Government has included two important changes to corporation tax relief in the draft Finance Bill 2014, both of which are expected to come into force later this year. The changes allow corporation tax relief to be...more

Successful Strategies For Doing Business In Asia: Japan

1. What role does the government of Japan play in approving and regulating foreign direct investment? Generally speaking, foreigners can conduct business in Japan on an equal legal footing with Japanese citizens. The...more

Top Labor and Employment Law Issues When Taking your Start-Up Global

Our colleague Ute Krudewagen has put together a list of some key labor and employment issues to consider if and when you decide to take your US-based emerging company to overseas locations. So you are ready to...more

Global HR Hot Topic - October 2013: "Floating” Employment Toolkit

When a multinational business or nonprofit decides to launch a presence in some foreign market where it has never done business before by opening a new local office, a new facility or a new factory, its path is clear: The...more

Global Employment and Benefits Update - Issue 3 2013

In This Issue: - Proposed Changes to Partnership Tax Rules - An International Primer on Good Cause Dismissals - Settlement Agreements - In Profile: Euan Fergusson - News in Brief - Upcoming...more

More Recent Developments Affecting Global Stock Plans – Summer 2013

As the use of equity-based compensation continues to grow around the world, different jurisdictions are striving for the right balance in the regulatory frameworks governing equity-based compensation arrangements. This update...more

Treasury And IRS Provide Guidance For Same-Sex Married Couples - What Same-Sex Couples Need To Know

The IRS and the U.S. Department of the Treasury announced on August 29, 2013, that same-sex couples who validly enter into a marriage in a jurisdiction whose laws authorize the marriage of two individuals of the same sex will...more

John Hancock Loses $560 Million Tax Lawsuit

John Hancock Loses $560 Million Tax Lawsuit by Joseph M. Donegan on August 23, 2013 The U.S. Tax Court recently ruled against the John Hancock Life Insurance Co. in a tax lawsuit involving hundreds of millions in...more

This Time The Employer Is Responsible For The Withholding Error

I recently blogged here about a situation involving Verizon withholding US taxes from payments to former employees who never lived or worked in the U.S....more

If The Tax Withholding Is Wrong, Don’t Rely On The Employer To Fix It – Part 2

Over a year ago I blogged about the situation of former employees of Verizon who had never worked or resided in the United States but who had U.S. income taxes withheld from payments under benefit plans in which they...more

Recent Developments Affecting Global Stock Plans

As noted in Pillsbury’s May 12, 2011 Advisory, Going Global with US Employee Stock Plans, sponsors of global stock plans must navigate a host of legal and tax regimes to maintain compliance with applicable rules and laws....more

Right from the Source: IRS Guidance for U.S. Plan Sponsors on Fixing Mistakes and Surviving IRS Employee Plan Audits

Those of you who participated in our July 16 webinar on plan fix-it programs heard us emphasize the importance of self-audits and internal controls to increase your chances of coming out clean in an employee plan audit....more

Guide to Doing Business in Canada - June 2013 Edition

1. INTRODUCTION - This Guide to Doing Business in Canada was initially developed to assist our clients. We are pleased that it has also been very helpful for many others, including senior managers of non-Canadian...more

U.S. Employee Benefit Plans Must Comply with Supreme Court’s DOMA Decision: What to Do Now and What Is Still Undecided

When the United States Supreme Court struck down the Defense of Marriage Act (DOMA) provision defining marriage under federal law as between a man and a woman, the decision had broad implications for U.S. employee benefit...more

Employees Working Far Away From The Office: A Jurisdictional Nightmare?

Courtesy of technology, employees can work from home or anywhere else. For organizations that have not issued a flat ban on such work, there is a glitch that no one is talking about. What if home (or “summer home”) is in...more

Compliance Corner: Review of IRS 2013 Audit Priorities

Although the Internal Revenue Service (IRS) is engaged in a variety of ongoing qualified plan compliance, education and audit projects, it is targeting certain types of retirement plans and activities in 2013....more

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