On February 17, 2025, the nationwide preliminary injunction issued by the Smith court in Texas was lifted. This follows the U.S. Supreme Court’s lifting of a similar injunction in late January, a development we reviewed in The Corporate Transparency Act Is Still on Pause, but Less So.
Cutting to the chase, compliance with the CTA is required.
FinCEN, the Treasury Department office that manages th…
Member Publications
Public companies navigating the 2025 proxy season just got some breathing room—at least when it comes to excluding certain shareholder proposals. Last week, the Staff of the SEC’s Division of Corporation Finance—in a significant shift—issued Staff Legal Bulletin 14M (“SLB 14M”), rolling back its prior guidance from Staff Legal Bulletin 14L (“SLB 14L”), which made it markedly easier for shareholder…
Many economic operators, in particular international groups and craft businesses operating in several neighbouring countries, complained about the introduction by the Luxembourg law of 26 July 2023 into the law of 2 September 2011 regulating the access to the professions of craftsman, merchant, manufacturer and certain liberal professions (the “2011 Law“) of the requirement for the person responsi…
Artificial intelligence (AI), as illustrated by applications such as Midjourney , Dall-E and the famous ChatGPT, represents a major turning point in global technological evolution. While its applications promise to revolutionize various economic, social and legal sectors, they also raise profound questions about the regulation of this technology and the fundamental rights it could affect. In parti…
Tiefenbacher, ALFA International's member firm in Germany, would like to inform you about the effects of the Fourth Bureaucracy Relief Act ("BEG IV") for employers.
I. Background
On 1 January 2025, key parts of BEG IV came into force, which are intended in particular to make the framework conditions for the establishment and implementation of employment relationships more flexible.
II. Working Co…
This edition covers critical updates on Direct Tax, including changes to the ‘Vivad se Vishwas Scheme,’ insights from the GST Council Meetings, significant judicial rulings, and global trade developments.
Curated by the International Trade and Taxation practice group, this newsletter is designed to keep you informed about the latest trends and developments. A PDF version of the newsletter is atta…
H-1B Cap Season is quickly approaching. Registration for this year’s lottery will open in March 2025. If you are interested in sponsoring your employee(s) in this year’s lottery, please contact SKO to have their case reviewed for eligibility.
WHAT IS H-1B STATUS?
H-1B is a professional work visa available to noncitizens for employment in the U.S. H-1B requires employer sponsorship. The employ…
On 19 December 2024, the Dutch Ministry of Finance announced its blacklist of low-tax and non-cooperative jurisdictions applicable for the tax year 2025. It was decided to remove Antigua and Barbuda, Bahamas, Belize, Turks and Caicos Islands and the Seychelles from the list.
Tax implications in the Netherlands
The Netherlands has a blacklist for jurisdictions without or with a statutory profit ta…
KMK Law welcomes not only another year but also several new disclosure requirements. In this Snapshot, they summarize several developments and best practices for public companies to consider as the 2024 annual reporting and 2025 proxy statement season begins. Further, we consider how the incoming presidential administration is likely to influence the SEC’s rulemaking priorities in the future. Fina…
How Leake Andersson’s International Trade & Business Team Can Help
With a new administration on the horizon, businesses across the globe are bracing for potential changes in tariffs, trade policies, and cross-border regulations. These shifts can directly impact supply chains, import/export procedures, profit margins, and day-to-day operations. At Leake Andersson, they understand that navigati…