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- ECA International events 2012
- CELIA Alliance welcomes leading Polish law firm Soltynski Kaweck & Szlezak (SK&S)
- Deadline for filing annual return forms for approved and unapproved share plans
- Increase in employment tribunal award limits and statutory payments
- Pensions update – auto-enrolment
- Employment aspects of the revised City Code on Takeovers and Mergers (the "Takeover Code")
- Legal and tax advice from non-lawyers must be disclosed
- New arrivals and failure to notify UK tax liability
- The new Hungarian labour code
- A new retrospective federal inheritance and gift tax?
- New Swiss/Dutch Double Taxation Treaty
- Redundancy, selection and age discrimination
- UK tax – a look forward to 2012
- Entitlement to a bonus following notice of termination
- ILO to hear Solidarity’s complaint
- Amendment of the Dutch European Works Councils legislation implements Directive changes
- Carried forward holiday and new restrictions for the long-term sick
- Increase of withholding tax on dividends and interest
- The 30% ruling amended
- Exemption from social security contributions on termination payments reduced
- Scope of new exit tax further extended
- French Supreme Court specifies the conditions under which GPS may be used to monitor an employee
- France introduces an exceptional tax on high net income taxpayers
- Swiss residents may claim reduced withholding tax rates on gains from the sales of French property
- Reforming executive pay - Government proposals and investor concern
- Employment Law Changes
- Amendment to the Labour Code
- Long awaited tax reforms announced by the Government
- New Labour Code Submitted to Parliament
- Employees residing abroad and holding an employment contract with a Swiss resident employer, but not working on Swiss territory are not subject to Swiss tax at source
- Proposed increase in Social Insurance contribution ceilings for 2012
- The first prosecution under the UK Bribery Act 2010
- Uncapped awards for failure to inform and consult on transfer of UK undertakings
- Court’s power to imply a principle of a good faith into employment contracts
- Stock options and severance indemnities
- Tax treatment of board directors - office staff, office space and cars
- Further tightening for the 30% ruling for incoming expatriates
- Wider employee share scheme exemptions from Prospectus Directive requirements now in force
- Welcome news - UK £30,000 Remittance Basis Charge is a creditable tax for US taxpayers
- UK Pensions - Act now to avoid reduction in the lifetime allowance of tax free pension benefits
- Increase of qualifying period for unfair dismissal and introduction of Tribunal fees to "increase competitiveness"
- Agency Workers Regulations – in force from 1 October 2011
- Transfer of part of an undertaking to an affiliated company abroad prevented fair redundancy dismissal
- Additional Premiums for work on Public Holidays such as Easter Sunday and Whit Sunday
- Request to take language lessons without time-off or payment of the costs is not unlawful discrimination due to ethnic origin
- Monetary claims for compensation for untaken holiday can be validly excluded
- UK Immigration Update
- Carrying forward holiday entitlement accrued while on sick leave
- Challenging the status of self-employed contractors
- Funds in Swiss bank accounts to be taxed from 2013
- France introduces several tax restrictions as part of austerity plan
- 'Ordinary residence' – a look at the proposed new test
- Are your partners and LLP members really employees? Court raises spectre of employee liabilities
- Proposed new statutory residence test – some reflections
- CELIA welcomes Maisto e Associati – Italian tax specialist
- Federal government and states consider extension of tax free pension contribution to posted workers
- Changes in the tax treatment of 'extra payments' to the purchase expenses of a company car
- Changes to benefit in kind charges for home to work company car travel
- Income Tax – Expenses for a home office may now be tax deductible
- Double taxation
- Social Security Agreement between Switzerland and India
- Draft foreign asset form released by the IRS on 8 June 2011
- New wealth, trust and exit taxes for individuals but tax on second homes is dropped
- Guidance on the new social security treatment of termination payments issued
- Social Security Agreement between Switzerland and India
- New Federal Law on the taxation of employee shareholdings
- New list of daily allowances for foreign business trips during 2011/12
- Immigration crackdown on sponsor breaches predicted
- When is the notice of termination of employment effectively received by the employee?
- New income tax surcharge on stock option payments and variable compensation for managers of financial entities and clarifications on scope issued
- New deduction rules for share based compensation plans of Italian enterprises adopting IAS/IFRS
- Agency Workers Regulations – final guidance published
- Proposed new residency test - complexity replaces uncertainty?
- CELIA welcomes Maisto e Associati – Italian tax specialist
- Federal government and states consider extension of tax free pension contribution to posted workers
- Changes to benefit in kind charges for home to work company car travel
- Income Tax – Expenses for a home office may now be tax deductible
- Double taxation
- Social Security Agreement between Switzerland and India
- Draft foreign asset form released by the IRS on 8 June 2011
- New wealth, trust and exit taxes for individuals but tax on second homes is dropped
- Guidance on the new social security treatment of termination payments issued
- New Federal Law on the taxation of employee shareholdings
- New list of daily allowances for foreign business trips during 2011/12
- Immigration crackdown on sponsor breaches predicted
- When is the notice of termination of employment effectively received by the employee?
- New income tax surcharge on stock option payments and variable compensation for managers of financial entities and clarifications on scope issued
- New deduction rules for share based compensation plans of Italian enterprises adopting IAS/IFRS
- Agency Workers Regulations – final guidance published
- Proposed new residency test - complexity replaces uncertainty?
- The UK Bribery Act came into force on 1 July 2010 as the FSA announces a corruption review
- Insured benefits and the State Pension Age
- The recast European Works Council ("EWC") Directive came into force on 5 June 2011
- Working in different EU countries can create pension entitlement in multiple states
- Working in different EU countries can create pension entitlement in multiple states
- New OECD Model Tax Convention – examining the new definition of "employer" in Article 15
- UK Bribery Act Training – "Managing the risks"
- New OECD Model Tax Convention – examining the new definition of "employer" in Article 15
- Repeal of the Default Retirement Age ("DRA")
- UK Budget 2011
- Supreme Court rules on tax exemption for multiple payments for termination of multiple Group positions
- Major consequences for French tax residents who fail to disclose foreign bank accounts
- French Tax Residency Test: French Supreme Court sheds new light on the applicable Rules
- Dutch "Heineken case" extending transfer of undertakings legislation to posted workers has EU-wide impact
- Dutch "Heineken case" extending transfer of undertakings legislation to posted workers has EU-wide impact
- EU social security regulations expanded to cover non-EU nationals - UK and Danish opt-outs raise possibility of double liability
- EU social security regulations expanded to cover non-EU nationals - UK and Danish opt-outs raise possibility of double liability
- HMRC to fine small and medium sized businesses up to £3,000 for failing to keep proper records
- UK Bribery Act Guidance published – organisations doing business in the UK have until 1 July 2011 to ensure compliance
- Draft guidance on Regulations extending employment protection to Agency Workers
- Victimisation claims covered by judicial immunity
- Self Assessment Tax – new regime significantly increases penalties for late filing
- Looming deadline for filing annual return forms for approved and unapproved share schemes
- The proposed new Scotland Act – How UK business may be affected
- New Paternity Leave Rules
- ECJ decision to increase premiums for insured and other benefits
- ECJ decision to increase premiums for insured and other benefits
- CELIA welcomes specialist US Tax member
- Limitation period for personal injury limits employers’ exposure to claims
- IRS targets non-compliant US ex-pats as the clock for voluntary disclosure ticks down
- Is an employee’s illness to be mentioned in an employer’s reference?
- Employees may not claim a deduction for payments under car-hire contracts
- Agency workers providing services to more than one end-user client to benefit from additional subsistence deductions
- International travel expenses deduction held at 2010 level for 2011
- Constitutional challenge to time limit for tax deductible subsistence expenses fails
- UK: Government guide to maternity and new additional paternity leave rights
- UK: Government considers making it easier to dismiss employees
- UK: Breaking news - New CEBS guidelines published on 10 December
- UK: Breaking news - New CEBS guidelines published on 10 December
- UK: Bribery Act 2010 - ALERT - Are you compliant?
- UK: The EHRC have published draft Codes of Practice on the Equality Act 2010 (the "Act")
- UK: UK Enterprise Management Incentives ("EMI") schemes and foreign companies
- UK: Amended Prospectus Directive finalised – extended exemption for employee shares schemes
- UK: Employers may withhold discretionary bonuses even where performance is satisfactory
- UK: 2011 "Budget" date announced for review of UK fiscal regime
- UK government announces new cap on number of migrants to the UK
- CRD 3 and restrictions on remuneration in the financial services sector
- CRD 3 and restrictions on remuneration in the financial services sector
- UK: Court of Appeal refuses to extend legal professional privilege ("LPP") to non-lawyers
- EU: Proposals for the protection of personal data finally published by the European Commission (the "Commission")
- EU: Proposals for the protection of personal data finally published by the European Commission (the "Commission")
- UK: Effective date of termination of employment - impact on incentive plans
- UK: Ability to compromise discrimination claims under the Equality Act 2010 in doubt
- Switzerland: Cancellation of discounts for employee stock options
- Swizerland: Dismissal without notice – a very high hurdle to justify
- Switzerland: Improved planning opportunities for employees taxed at source
- Netherlands: New rules for trading of non-listed employee stock
- Germany: German social security contributions for 2011
- Germany: Parental leave periods do not count towards company pension payments
- Germany: Expenses claim for temporarily posted employees
- Denmark: Revocation of tax treaty between France and Denmark: practical implications
- Denmark: Revocation of tax treaty between France and Denmark: practical implications
- Belgium: New US/Belgian agreement clarifies double taxation of pensions
- Belgium: New US/Belgian agreement clarifies double taxation of pensions
- France: Tax and social withholdings increases for 2011
- International mobility: HMRC announces interim update on residence and tax liability (booklet IR 20)
- Income Tax: 22 million UK basic rate tax payers to be £120 better off
- International Assignments: Ratification of new UK – Netherlands double tax treaty
- Compensation & Benefits: HM Revenue & Customs update Employee Share Schemes User Manual ("ESSUM")
- Employment: New criminal offences to counter corporate corruption
- Netherlands: Holiday entitlement during sickness - Netherlands legislation breaches European law
- Compensation & Benefits: New Sharesave bonus rates
- Immigration: Tougher immigration criteria for migrant workers
- International Assignments: Double tax agreement: exchange of information protocol signed to UK/Malaysia agreement
- Germany: Extension of short-time compensation scheme in 2010
- Compensation & Benefits: EMI options
- Germany: Tax treatment of costs incurred by employer for vocational training of employees - reversal of previous position
- Employment: Compensation can be reduced for earnings
- USA: IRS issues guidance on new exit tax
- Germany: New wage tax bulletin from Ministry of Finance for tax deductions in 2010
- Germany: Wage tax: Glasses may be provided tax free, subject to conditions
- Netherlands: Restricted scheme for part-time unemployment benefits introduced from 20 July 2009
- Compensation & Benefits: Thomson Online Benefits publish Employee Rewards Watch 2009
- France: New France-UK dual tax treaty
- France: New French employer super-tax on banker’s bonuses
- Employment: New measures crack down on unpaid tribunal awards
- Employment: Continuity of employment preserved in pre-pack sales
- Malaysia: Double tax agreement: exchange of information protocol signed to UK/Malaysia agreement
- Employment: Workers can reclaim holidays lost to sickness
- Germany: New limits on variable pay arrangements
- Expatriates: New Tier 1 application forms
- International Assignments: Important changes to the UK’s points-based immigration system
- International Assignments: A review of the special tax regime for expatriates
- Compensation & Benefits: National minimum wage rises (slightly)
- Germany: Distinction between capital gains tax and wage tax treatment clarified
- Tax/Social Security: New P45 forms
- France: Golden parachutes: New tax and social security treatment
- Employment: Increases to statutory minimum holiday entitlement
- Netherlands: Important guidelines from the Ministry of Finance issued regarding the concept of ‘factual employer’ in double tax treaties
- Employment: Equality Act passed
- Compensation & Benefits: EU Commission proposes exempting all employee share schemes from the Prospectus Directive
- International Assignments: Double tax agreement - new exchange of information protocol to UK/Switzerland agreement signed
- Germany: Tax exemption for ‘non standard’ working hours is restricted
- Compensation & Benefits: New levy on workplace parking
- Germany: Smoke-free workplaces introduced...but not necessarily in restaurants
- Employment: Paternity leave extension shelved
- Belgium: Stock options: extension of exercise period with no tax consequences
- France: Termination of a foreign secondment: Repatriation and reintegration obligation
- Employment: Government to consult on extension of the right to claim flexible working
- Compensation & Benefits: UK income tax and social security - the new realities
- Netherlands: Budget proposals 2010 – new expenses scheme
- Employment: Consultation on regulation of contingency fees in tribunal cases
- Employment: Equality Bill to reverse Malcolm
- Employment: Increase in Statutory Sick Pay and Statutory Maternity Pay rates
- Germany: German unification “solidarity surcharge” held to be unconstitutional
- Germany: Travel costs – welcome new rule on mixed business/non-business expenses
- Employment: High Court rules default retirement age of 65 is lawful
- Germany: Agreed position on the taxation of redundancy payments as between Germany and Belgium, the Netherlands and Switzerland not valid
- Employment: Consultation on gender pay reporting in the private sector – a first step before mandatory reporting
- International Assignments: US - IRS issues guidance on new exit tax
- Germany: Payment for reduction in working hours similar to redundancy payment
- Employment: Information Commissioner hikes annual data controller notification fees
- Switzerland: A guide to living and working in Switzerland as a foreign individual
- Compensation & Benefits: Statutory holiday pay for workers on long term sick leave
- International Assignments: Termination of a foreign secondment: Repatriation and reintegration obligation
- Compensation & Benefits: OFT takes anti-money laundering ("AML") role
- Employment: New paternity rights available for new and adoptive parents from 3 April 2011
- Employment: Pre-judgment interest in discrimination cases reduced
- Netherlands: Budget changes for 2010, 2011 and 2012
- Belgium: New tax position on cashing out of stock options raises planning opportunities
- Germany: Obligation to pay full social security contributions for trainees
- Compensation & Benefits: National minimum wage set for a small rise
- Compensation & Benefits: Extension to paternity leave revisited - employers fear administrative burdens and scope for fraud
- Employment: Government brings forward review of default retirement age
- International Assignments: New France-UK dual tax treaty
- Netherlands: New employer tax charge on pension contributions for high earners
- Germany: New legislation on Executive compensation in German public companies
- Expatriates: A8 workers registration scheme extended
- France: A review of the special tax regime for expatriates
- Employment: Repeal of statutory dismissal and grievance procedures
- International Assignments: How to manage international assignments
- Employment: Changes to European Works Council regulations
- Employment: Updated guidance on managing workplace stress
- Portugal: Special tax regime for inbound employees
- International Assignments: Deadline for UK personal income tax returns looms
- Germany: No entitlement to statutory severance payment where employee files a claim for unfair dismissal
- Compensation & Benefits: Employment trends survey reveals extent of workplace belt tightening
- Germany: Travel to work using a company car by home workers may be a taxable benefit
- Employment: Mentoring scheme to increase numbers of female non-executive directors in FTSE
- Netherlands: Ratification of new UK – Netherlands double tax treaty
- Germany: Employee has to reclaim prior year tax paid in error by their employer by filing a tax return
- Employment: EAT rules "field breaks" count toward annual leave
- Employment: More employees get the right to request flexible working
- Compensation & Benefits: 3 top ways to achieve legitimate tax efficiencies
- Employment: Significant changes to the UK points-based Immigration Rules from 6 April 2010
- Employment: Offshore workers - "field breaks" count toward annual leave
- Netherlands: Bill regarding the taxation of "lucrative interests"
- Switzerland: Double tax agreement - new exchange of information protocol to UK/Switzerland agreement signed
- Compensation & Benefits: New personal pension accounts regime
- Germany: Social security and gardening leave- new rules from 1 July 2009
- International Assignments: Substantial changes to EU social security regulations in May 2010
- Employment: Proposed Equality Act: Codes and new guidance in development by EHRC
- Compensation & Benefits: Greater scope to challenge service-related pay criteria
- Compensation & Benefits: Publication of proposals from EHRC to reduce gender pay gap - voluntary participation encouraged from employers "straight away"
- Employment: Equality Bill Update: responses to consultation on multiple discrimination proposals published
- Compensation & Benefits: Total Reward - What does success look like?
- Employment: Redundancy pay increase from 1 October 2009
- Employment: Equality Bill 2009 - a wide-ranging reform of discrimination legislation
- Compensation & Benefits: New PAYE penalty regime from April 2010
- International Assignments: A guide to living and working in Switzerland as a foreign individual
- Employment: Application of UK employment legislation to a worker travelling from one place to another
- Imminent changes to UK Immigration system require immediate action
- Expatriates: New rules for non-UK domiciled and not ordinarily resident taxpayers
- Employment: Reduced compensation limit for unfair dismissal from February 2010
- International Assignments: Online filing now mandatory for employers with 50 employees or more – new penalty regime
- Employment: Government reveals new "fit notes"
- Compensation & Benefits: Prospectus Directive - proposed exemption for employee shares schemes – yet further changes!
- Compensation & Benefits: UK Enterprise Management Incentives ("EMI") schemes
- Employment: New "fit notes" to take effect in April 2010 – underlying aim to encourage return to work
- Employment: Using length of service criterion in redundancy selection
- Compensation & Benefits: An extra bank holiday in 2012!
- Compensation & Benefits: Normal minimum pension age set to rise to 55 from 6 April 2010
- Compensation & Benefits: Amendment to AIM rules to now require disclosure of directors' remuneration
- Employment: The High Court limits damages in wrongful dismissal cases
- International Assignments: Amended HMRC arrival procedures for expatriate employees
- USA: US company gives shareholders a vote on pay
- Employment: Government launch "helpline" on government enforced employment rights
- Compensation & Benefits: ABI – New Executive Remuneration Guidelines and "position paper" echo the risk agenda and discourage tax-planning for executives
- Compensation & Benefits: Information Commissioner’s Office gets teeth
- Employment: 42 year old banker wins age discrimination claim
- Compensation & Benefits: Corporate Governance - what now for listed non-financial services companies?
- International Assignments: Short term business visitors and PAYE
- Compensation & Benefits: EU Commission now narrows Prospectus Directive exemption for employee share schemes
- Compensation & Benefits: 3 top ways to achieve legitimate tax efficiencies – and an Invitation
- Employment: Changes to rates from 1 October 2009
- Compensation & Benefits: Incomplete disclosure of facts may result in both formal and informal tax rulings being withdrawn
- Employment: "Whistle-blowing" – employment tribunal power to inform regulators
- International Assignments: Residency in the UK- where are we now?
- Compensation & Benefits: Pensions reforms - new disclosure rules for tax avoidance schemes
- International Assignments: A new concealed tax on sport?
- Compensation & Benefits: Revised European social security legislation from 1 May 2010
- Compensation & Benefits: Financial Services Bill – stringent powers for FSA in relation to all financial services sector remuneration
- Compensation & Benefits: UK income tax and social security - the new realities
- Employment: Consultation equal treatment of agency workers
- Compensation & Benefits: Childcare vouchers to lose tax and National Insurance Contribution exemptions
- Compensation & Benefits: Online filing of share schemes returns for year ended 5 April 2010 – deadline 6 July 2010
- Compensation & Benefits: Enterprise Management Incentives ("EMI") schemes
- Employment: Clarification of territorial scope of race and age discrimination legislation
- Compensation & Benefits: Update on proposed auto-enrolment pension reforms
- Compensation & Benefits: Clarification of entitlement to holiday pay upon termination – contractual claim not brought under Working Time Regulations
- Compensation & Benefits: FRC issues final report on corporate governance and commences consultations on draft revised Combined Code and a new stewardship code
- Employment: New regulations to implement the Temporary Agency Workers Directive
- Employment: A reminder of the importance of communication in redundancy situations
- Employment: Consultants subject to implied duty of confidentiality
- Compensation & Benefits: Government issues concession on childcare vouchers, "not a U turn"
- Employment: New legal right to request time off to train
- Compensation & Benefits: New HMRC ‘rights’ Charter
- Employment: Revised guidance for injury to feelings compensation
- Employment: Compulsory retirement age for all civil servants to be scrapped by 2010
- International Assignments: Double tax treaties
- Compensation & Benefits: Employee Benefit Trusts (EBTs) - anti-avoidance update
- Compensation & Benefits: HMRC issues new guidance on Share Incentive Plans
- Compensation & Benefits: The post-Walker corporate governance environment
- Employment: EU social partners agree to increase parental leave
- Compensation & Benefits: Report published on risk governance in non-financial service companies
- Compensation & Benefits: New company car mileage rates
- New laws on employing third country nationals
- Amendments to health and safety law
- Strict deadline for claims under the Equal Treatment Act
- Overtime may be payable contrary to an express contractual provision to the contrary
- Establishing the identity of protected severely disabled employees
- Dutch tax amendments target high earners and "excessive" severance
- Aggressive disclosure regime for bank accounts and life insurance contracts held outside of France
- Increase of social contributions rates on capital income hits share plans
- Belgian implementation of the Blue European Labour Card
- Romania - Taxation of the income earned by non-resident individuals in Romania
- Selection for redundancy - some useful guidance
- HMRC ramps up the pressure on dual contracts
- Admin - Reminder - HMRC's deadline for annual reporting of share-related events
- Parent companies owe a duty of care to employees of subsidiary companies
- Court issues guidance on when it is appropriate to suspend employees for misconduct
- Employment law changes announced
- EMI options - the individual limit increases to GBP250,000
- High Court holds employers may be bound to pay bonuses communicated to employees
- Poland - Social security - posting or multistate employment?
- Switzerland - New law on employers' reporting obligations with respect to employee shareholdings
- Switzerland implements EC Social Security Regulations
- German court to clarify whether double taxation agreements bind the German legislator
- Poland - Extending employment protection following the proposed increase in retirement age
- Employees who are sick during their holiday can take that holiday entitlement at a later date
- UK ordinary residence
- UK immigration - change and more change
- UK immigration - changes to applications from overstayers
- Sick employees need not request carry-over of holiday entitlement
- HMRC issues guidance on share-based payments made after the cessation of employment
- Electronic NICs elections for share plans ease the paper burden
- Pensions reform - auto-enrolment - inducement and prohibited conduct
- Shares in exchange for employment rights
- Higher standards justify instant dismissal for key employees
- Time limit to claim damages for discrimination
- The German Federal Labour Court overturns the practice of denying pay in lieu of holiday not claimed in the holiday year
- Further increases to the tax burden on compensation items
- Dutch budget for 2013
- Employer's Preventive Measures Against Potential Criminal Liability
- Employment Law News Round-up - Slovakia
- Seminar - How flexible is your workforce?
- LLP member found not to be a worker - is there a gap in your compliance documents?
- Employment Law News Round-up - Poland
- CELIA Alliance welcomes Italian boutique law firm Ferrario Provenzali & Partners
- Flexible working to be extended to all employees
- NIC not due where employee meets cost of benefit in kind
- Employee ownership in exchange for reduced employee rights
- Your business and employment law
- CELIA Alliance welcomes US tax compliance member Jade Associates
- New social security rates announced
- Final draft legislation on statutory residence test published
- Tax relief for overseas workdays is extended
- New dismissal laws revisited
- Major tax rises for 2013
- Major amendments to the Labour Code extend employment protection rights
- French Finance Bill 2013 - Do you need to review your compensation policy?
- New legislation on the taxation of share-based employment income
- Changes to unfair dismissal protection
- Tax relief is due on claw back of bonus
- Employment tax and social security contributions - what changed on 1 January 2013?
- Employment Law Update
- 30% tax ruling no longer limited to one employment relationship
- Flexible working Code and Yahoo's ban on home-working
- Calling half time on 2013
- CELIA member PRK Partners is regional firm of the year
- Employee shareholders
- All change for collective redundancy rules
- Payment in settlement of unexercisable options ruled to be taxable income
- New tax approach to share-based employment income for globally mobile employees
- Employee voice and sustaining business success
- Retirement Clauses in Collective Agreements and Employment Contracts are lawful
- Change in the status of supply of agency workers
- Equal treatment in the provision of benefits
- New paternity leave rules include compulsory leave requirements
- Swiss Federal Council moves to further limit the number of migrant workers to Switzerland from EU-17 States
- The Swiss Federal Supreme Court rules that bonuses for high earners can be subject to forfeiture
- Salary disclosure requirements to be introduced for short term business visitors to Switzerland
- Judgment of the Constitutional Tribunal - benefits of the employee reinstated at work
- Proposal to adopt a new "anti-crisis" law
- Proposed changes - contributions on the remuneration of a supervisory board member
- Pension reforms overview and reminder
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