Member Articles

Author: Leonard K. Samuels; Berger Singerman LLP (Florida, USA) Both the Department of Labor and the IRS are cracking down on companies improperly classifying workers as independent contractors, who are actually employe ...

Contact: Travieso Evans Arria Rengel & Paz (Venezuela) Resolution No. 061-13 of the Ministry of the Popular Power for Nourishment was published in Official Gazette No. 40,281 of October 28, 2013. ...

Contact: Espanha e Associados, Sociedade de Advogados, RL (Portugal) Decree-Law no. 151-A/2013 of 31/10 Tax and social security debts Establishes an extraordinary tax and social security settlement regime for debt ...

Contact: Mark S. Thomas & Robert W. Shaw; Williams Mullen (North Carolina & Virginia, USA) The U.S. Court of Appeals for the Ninth Circuit has held that an ERISA-regulated employee stock-ownership retirement plan� ...

Contact: Dieter Hauck & Esther Sowka-Hold; Preslmayr Rechtsanwälte (Austria) A group of companies with an Austrian subsidiary held 25.1% in a Hungarian entity. The Hungarian entity had a turnover of ...

Contact: Henry J. Chang; Blaney McMurtry LLP (Ontario, Canada) Introduction On October 18, 2013, Canada and the European Union ("EU") reached an agreement, in principle, on a Comprehensive Economic and Trade ...