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UK unpaid internships: new guidance from BIS

Squire Sanders
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United Kingdom
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May 22 2013

The Department for Business, Innovation & Skills (BIS) has released new guidance as part of a "more aggressive" stance to tackle employers using

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

IRS worker classification auditsrisks and relief options

Ogletree Deakins
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USA
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May 22 2013

The battle between the Internal Revenue Service (IRS) and taxpayers continues over independent contractor treatment. The Wall Street Journal recently

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

‘Control and supervision’ - litmus test for taxability under Employees Secondment Arrangements Bangalore ITAT

Nishith Desai Associates
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India
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October 29 2012

The Bangalore Income Tax Appellate Tribunal (“ITAT”) in a recent case of Abbey Business Services (India) (P.) Ltd. v. Deputy Commissioner of Income-tax has held that reimbursements of salary and other administrative expenses by an Indian company to its foreign counterpart for secondment of employees by the latter to the former is not liable to withholding tax (“WHT”) requirements

Ancillary agreements

Ballard Spahr LLP
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USA
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October 4 2012

Overview

Telecommuting: don’t allow state tax issues to disrupt the connection

Morrison & Foerster LLP
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USA
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September 21 2010

Telecommuting has grown exponentiallyin the last few years

Income tax treatment of cross-border secondment

Baker & McKenzie
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China
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May 22 2013

The secondment of expatriate employees to China has been a headache for multinational companies since 2009, when the tax authorities started to treat

German tax aspects of secondments

Bird & Bird
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Germany
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June 30 2011

Globalization has led to increasing cross-border secondments of management and other employees

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Search results

UK unpaid internships: new guidance from BIS

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

Affordable Care Act: shared responsibility for applicable large employers

IRS worker classification auditsrisks and relief options

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

‘Control and supervision’ - litmus test for taxability under Employees Secondment Arrangements Bangalore ITAT

Ancillary agreements

Telecommuting: don’t allow state tax issues to disrupt the connection

Income tax treatment of cross-border secondment

German tax aspects of secondments

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