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Summary The Dutch participation exemption does not only exempt qualifying income (capital gains upon sale, dividends) but allows disallows certain cost deductions. Costs incurred in relation to the acquisition or disposal of a participation in a subsidiary are treated as non-deductible ‘acquisition or disposal costs’. To what extent costs incurred ... Read More »
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Managing Dashboard Camera Systems (“Dash Cams”) from the Risk Management and Defense Counsel’s Perspective
December 10, 2018
I have devoted my entire legal career to defending commercial transportation companies in civil liability cases. Over the past ten years, the involvement of dash cams in my cases has gone from being very rare to now being the norm. If the current trend continues, I suspect that in a ... Read More »
How to Stop Departing Employees from Walking Off with the Company Jewels
December 7, 2018
Problem: A key member of the design team for your start-up company’s upcoming product launch has just quit in a huff over compensation. He (or she) threatens to go to your primary competitor and share everything they know about your new product, including the technology and the marketing strategy. This ... Read More »
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by: USLAW
in IP-IT law, United States of America
Revised tax ruling practice announced in the Netherlands
December 6, 2018
The Dutch ruling practice for tax rulings with an international character has been one of the cornerstones of the Dutch investment climate for a period spanning more than 50 years. Often tax legislation contains vague language and ambiguous terms increasing the need for advance consultation of the competent tax authorities ... Read More »
Deadline Approaches to Certify Compliance Programs
December 5, 2018
The December 31 deadline for certain Medicaid providers and third-party billers to certify as to the effectiveness of their compliance program is fast approaching. New York State Medicaid providers and third-party billing companies who claim, bill, order or receive at least $500,000 in any consecutive 12-month period from the Medicaid ... Read More »
Is Religious Freedom on a Collision Course with Newly Gained Civil Rights?
December 3, 2018
Since the United States Supreme Court issued Obergefell in 2015, there have been dark predictions that religious freedom and other, more recently gained, civil rights protections are on a collision course. Recent developments might cause this course to run through the employment arena. In August, the Office of Federal Contract ... Read More »
Qualified Opportunity Zones: Insights from the Government’s New Guidance
November 30, 2018
Hinckley Allen published A Practical Guide to the Qualified Opportunity Zone Program, which details a promising new program contained in the 2017 Tax Cuts and Jobs Act that provides significant tax incentives for real estate investors in Qualified Opportunity Zones (“QOZ”). Although the QOZ program was received enthusiastically, significant questions ... Read More »
Work product – now you see it, now you don’t
November 12, 2018
Last week the Middle District of Georgia issued a decision that a carrier’s work product protection can essentially evaporate for claims records generated during the period when the insured and insurer clearly disputed coverage if the carrier is later willing to revisit its coverage position and agreed that a covered ... Read More »
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by: USLAW
in IP-IT law, United States of America
Congress Passes Bipartisan Legislation to Address the Opioid Crisis
November 9, 2018
On October 3, the Senate passed the compromise opioid bill package that had been approved by the House on September 28. This sweeping legislation, known as the “SUPPORT for Patients and Communities Act” (the “Act”), received overwhelming approval in both chambers, and will now be sent to the President. Although ... Read More »
Municipal Utilities Need to Be Smart When Implementing a Smart Meter Program
November 7, 2018
The United States Court of Appeals for the Seventh Circuit (the “Seventh Circuit”) recently decided the case of Naperville Smart Meter Awareness v. City of Naperville, 900 F.3d 521 (7th Cir. 2018). The suit brought by Naperville Smart Meter Awareness (“NSMA”) alleged that the collection of smart meter energy-consumption data ... Read More »
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Help! Our New Hire Showed Up with a Service Dog!
November 5, 2018
Reasonable accommodation issues often require an employer to balance the needs of the employee requesting accommodation with the needs of other employees who are impacted by the decision. These issues can be magnified when an employee relies on a service dog. Most employers are unfamiliar with the issue, and courts ... Read More »
11 Tips for Responding to the Facebook Hack
November 2, 2018
On September 28, 2018, Facebook disclosed that it was hacked, exposing the accounts of 50 million users. Despite the staggering amount of information affected by this breach, many individuals have been dismissive of the risk. They wrongly assume that because their use of social media is limited to posts of ... Read More »
Belgian Company law reform: update
November 1, 2018
On 23 October 2018, the Belgian Commercial and Business Law Parliamentary Committee approved at a first reading stage the draft Law reforming Belgian Company law. The draft Law has now to be approved at a second reading of the Committee and then submitted to the plenary session of the Belgian ... Read More »
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by: CEW & Partners
in Belgium, Corporate law
Bankers Beware: Businesses Selling CBD Are Most Likely Marijuana-Related Businesses
October 31, 2018
The popularity of cannabidiol (CBD) products is skyrocketing as a large number of states loosen their grip on the sale of such cannabis-derived products (CBD is a non-psychoactive component of the Cannabis sativa L. plant). Additionally, the DEA’s recent decision to reschedule certain FDA-approved, cannabis-derived CBD drugs, which includes only ... Read More »
Belgian UBO register: complex structures – who is the ultimate beneficial owner?
October 17, 2018
The Belgian Law of 18 September 2017 (the “Law”) implementing the 4th Anti-Money Laundering Directive of May 2015 (the “4th AML Directive”) has established the Ultimate Beneficial Owners Register (“UBO Register”) in which Belgian companies, non-profit organizations, foundations, trusts and other similar entities have to record their ultimate beneficial owners. ... Read More »