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Employer's tax equalization policy for international employees continues past retirement

Stikeman Elliott LLP
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Canada
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May 10 2013

In a recent decision, the Ontario Superior Court of Justice (Court) held that deferred compensation amounts paid to a retired executive employee were

Lump-sum deferred compensation payment to nonresident not taxable in New York

McGuireWoods LLP
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USA
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May 7 2013

A New York agency has found that a lump-sum settlement payment from a nonqualified deferred compensation plan by a New York employer to a former

Ontario Budget 2013: employer health tax changes

McMillan LLP
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Canada
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May 7 2013

On May 2, 2013, the Ontario government unveiled its 2013 Budget (the "Budget"). Entitled "A Prosperous and Fair Ontario," the Budget focused on

CCIIO update

Kilpatrick Townsend & Stockton LLP
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USA
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May 6 2013

The Joint Committee on Employee Benefits met today with representatives of both CCIIO and IRS. We certainly appreciate the willingness of the IRS and

Africa business in brief - issue 12

ENS - Edward Nathan Sonnenbergs
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Africa
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May 3 2013

Residents in the south-eastern Nigerien border city of Diffa embarked on a three-day demonstration against employment conditions at a Chinese

Tax on foreign employment income likely to change

ENS - Edward Nathan Sonnenbergs
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South Africa
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May 1 2013

Changes are being proposed to the foreign earnings exemption which may potentially affect South African tax liability in relation to foreign-earned

Income-splitting loans

Fasken Martineau DuMoulin LLP
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Canada
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April 30 2013

The Canada Revenue Agency (the "CRA") has announced the 2013 second quarter prescribed interest rate used to calculate taxable benefits for employees

HMRC investigating 100 firms for using unpaid interns

Faegre Baker Daniels
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United Kingdom
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April 30 2013

The UK Employment Relations Minister, Jo Swinson, has given HMRC a list of 100 companies accused of using unpaid interns. The list, compiled by

Simpler rules for buying back shares from employees and other small shareholders

CMS Cameron McKenna
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United Kingdom
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April 30 2013

As of 30 April 2013, it has become slightly easier for private companies to buy back their own shares, including shares held by employees. At first

Affordable Care Act: shared responsibility for applicable large employers

Wilson Elser
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USA
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April 29 2013

An employer who employed an average of 50 or more full-time employees during the previous calendar year is an "Applicable Large Employer" under the

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Search results

Employer's tax equalization policy for international employees continues past retirement

Lump-sum deferred compensation payment to nonresident not taxable in New York

Ontario Budget 2013: employer health tax changes

CCIIO update

Africa business in brief - issue 12

Tax on foreign employment income likely to change

Income-splitting loans

HMRC investigating 100 firms for using unpaid interns

Simpler rules for buying back shares from employees and other small shareholders

Affordable Care Act: shared responsibility for applicable large employers

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