While PC software programs are a practical improvement over the trustee’s hard-copy ledger book, when it comes to keeping track of trust income and principal these programs still require serious clerical monitoring on the...more
The introduction of the Small Business Relief under Article 21 of the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022) aims to support small businesses by exempting them from corporate tax obligations, provided they...more
The UAE has established comprehensive regulations to determine tax residency for individuals and businesses operating within its borders. Three key legislative instruments guide these determinations: Cabinet Decision No....more
Double taxation arises when the same income is taxed in two different jurisdictions, potentially leading to excessive tax burdens for individuals and businesses. The UAE has developed a comprehensive legal framework to...more
In the UAE, adherence to traffic laws is essential to ensure road safety and orderly conduct. The legal framework governing traffic-related matters comprises Federal Law No. 21/1995 Concerning Traffic Law and Ministerial...more
As recently reflected by the Fourth Circuit’s opinion in Billard v. Charlotte Catholic High School, Title VII has a notable ministerial exception that religiously affiliated entities such as private religious schools should...more
Since President Biden's July 2021 executive order directing the FDA Commissioner to collaborate with the PTO on potential misuse of the patent system, I've been skeptical as to whether such efforts will have any impact on the...more
Foreign investors in Canadian businesses are set to face tougher national security review provisions under the Investment Canada Act (the ICA). Canada’s Minister of Innovation, Science, and Industry proposed sweeping...more
The Canadian government has proposed legislation to update and reinforce its national security review process under the Investment Canada Act (ICA). The proposed changes contained in Bill C-34, National Security Review of...more
On December 6, the same day that the U.S. Trade Representative issued a statement on the June 17, 2022 Ministerial Decision that authorized developing Members to use the subject matter of a patent required for the production...more
Maine Scholarship Program Excluding Sectarian Schools Unconstitutional. In Carson v. Makin, 142 S.Ct. 1987 (2022), the U.S. Supreme Court struck a tuition assistance program that requires school districts to transmit payment...more
A Summary of Published Appellate Opinions Involving the California Environmental Quality Act - Despite relatively few published opinions this year, there were significant appellate court rulings on a range of topics,...more
France is finally moving forward on the medical use of cannabis. At the end of 2019, Law No. 2019-1446 indicated that French law would allow for a trial for medical use of cannabis-based products. The decree and implementing...more
The First Amendment Religion Clauses exempt religious employers from suit by school teachers for alleged employment discrimination, the U.S. Supreme Court has held. The Court issued its decision on July 8, 2020, in two...more
El 22 de mayo de 2020, el Ministerio de Hacienda y Crédito Público de Colombia expidió el Decreto Legislativo 688 de 2020 por medio del cual se adoptan medidas tributarias transitorias en el marco del Estado de Emergencia...more
The Italian government is taking stringent measures to slow the spread of COVID-19. This Update offers up-to-the-minute insights into the current regulations governing individuals’ movement in Italy, work-related exceptions...more
This month's key California employment law cases are from the California Court of Appeals and The Court of Appeals for the Ninth Circuit. Sumner v. Simpson Univ., No. C077302, 2018 WL 4579765 (Cal. Ct. App. Sept. 25, 2018)...more
Woodrow Wilson Constr. LLC v. Orleans Par. Sch. Bd., 2018 La. App. LEXIS 762 (April 18, 2018) - The Orleans Parish School Board (“OPSB”) awarded a prime contract to Woodrow Wilson Construction (“WWC”) for the construction...more
The Ministerial Decree governing the new support scheme for use of biomethane and other advanced biofuels in the transport sector (Decree) was published in the Official Gazette on March 19, 2018 and entered into force on...more
In Sierra Club et al. v. County of Sonoma et al. (2017 WL 1422533), the California First District Court of Appeal held that the issuance of an erosion-control permit by the Agricultural Commissioner of Sonoma County...more
In Environmental Interest Groups Challenge Registrations of Neonicotinoid Products in Federal Court, we discussed a recent judicial review initiated by the David Suzuki Foundation and others with respect to conditional...more
Last month, the New Jersey Supreme Court ruled in Robert Smith v. Millville Rescue Squad (MRS) that an employer cannot terminate an employee for separating or divorcing – the processes of which apparently falls under the...more