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Employer's guide to recovery of wage overpayments

Latham & Watkins LLP
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Germany, United Kingdom, USA
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January 30 2013

Many jurisdictions have enacted statutes governing whether an employer may recover inadvertent overpayments from an employee's wages, including rules

Rolling out a global antidiscrimination policy

Latham & Watkins LLP
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France, Germany, Middle East, United Kingdom, USA
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March 1 2012

Employers with multijurisdictional operations increasingly seek to implement blanket policies that apply equally to their employees wherever they might be based

Carry arrangements

Latham & Watkins LLP
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France, Germany, United Kingdom, USA
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June 19 2011

As private equity firms establish operations in multiple jurisdictions, the tax rules to which they are subject become substantially more complex

No "re-classification“ of royalty payments into business profits under a tax treaty pursuant to Sec. 50D X S. 1 Income Tax Act (ITA)

Latham & Watkins LLP
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Germany, USA
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February 7 2011

In a recent ruling, dated 9 September 2010 (I R 7409), the Federal Fiscal Court (Bundesfinanzhof) decided (again) on the tax treatment of so-called special payments (Sondervergütungen) pursuant to Sec. 15 (1) s. 1 No. 2 ITA) by a German partnership to a US resident partner under the applicable double tax treaty (DTT

Bonuses and other variable pay components: a comparison

Latham & Watkins LLP
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France, Germany, United Kingdom, USA
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October 14 2010

With the year-end fast-approaching, many employers are turning their attention to bonus arrangements for 2011

Search results

Employer's guide to recovery of wage overpayments

Rolling out a global antidiscrimination policy

Carry arrangements

No "re-classification“ of royalty payments into business profits under a tax treaty pursuant to Sec. 50D X S. 1 Income Tax Act (ITA)

Bonuses and other variable pay components: a comparison

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