Member Publications

October 2, 2024
The Government’s new Bill will give the Privacy Commissioner sweeping new powers regarding Privacy Act non-compliance and the power to impose new, increased penalties for breaches of the Act and the Australian Privacy Principles. Currently, the Privacy Commissioner’s enforcement powers are limited. When the Bill comes into force, that will change. Finally, the Federal Attorney General Mark Dreyfu…
October 1, 2024
As the summer heat fades and leaves begin to fall, so, too, does the Securities and Exchange Commission’s regulatory momentum—at least for now. With the presidential election on the horizon, the fate of several key rulemaking efforts remains in limbo. In this Snapshot, we explore the current state of several SEC initiatives, including its hotly-contested climate disclosure rules, human capital man…
September 23, 2024
Tiefenbacher would like to inform you about a recent decision of the Berlin-Brandenburg Regional Labor Court (judgment of 02.07.2024 - 19 Sa 1150/23), which is likely to be of considerable practical importance for most employers and will help to clarify the drafting of fixed-term employment contracts. I. Appropriateness of the Probationary Period In order to implement the European "Directive on …
September 18, 2024
On 17 September 2024, the Schoof cabinet submitted the Tax Plan 2025 package to the House of Representatives. This Tax Alert discusses the most important proposed measures in more detail. This package contains several proposals that have already been expected, which we have written about before. A striking feature is the proposal that several legislative amendments will be reversed and that vario…
September 18, 2024
Introduction The distinction between tax planning and tax avoidance is a crucial issue in international taxation. The recent ruling involving Avago Technologies Trading Ltd (ATTL) and the Mauritius Revenue Authority (MRA) adds complexity to this debate. The decision by the Assessment Review Committee (ARC) in Mauritius not only sets a precedent for tax practitioners but also serves as a critical e…
September 6, 2024
On September 1, 2024, new rules came into force in Chile that make legal entities criminally liable for economic crimes. This expands the obligations of companies to prevent and respond to illicit activities. On September 1, 2024, important amendments to Law No. 20,393 on Corporate Criminal Liability in Chile, introduced by Law No. 21,595 on Economic Crimes, came into force . These new regulations…
September 4, 2024
Frantz Ward Partner Christina Niro recently authored the Cannabis Business Times article, “OSHA Playing Catch-Up with the Cannabis Industry,” providing invaluable insights into the evolving landscape of OSHA regulations within the cannabis sector. Christina discusses the significant challenges faced by cannabis employers due to OSHA’s increasing scrutiny, limited industry experience, and lack of …
September 3, 2024
As time goes by, the need to find mitigation mechanisms against climate change increases. In this context, there is a direct influence on Panamanian legislation from international instruments whose main objective is to combat the effects of climate change and assume commitments to reduce greenhouse gas emissions ("GHG"); among which are the Kyoto Protocol of the United Nations Framework Convention…
August 28, 2024
Since the United States Supreme Court’s decision in Marbury v. Madison, 5 US 137 (1803), it has been the role of the federal judiciary to determine how federal statutes should be interpreted and applied. As the creation of administrative agencies rapidly expanded in the early 1900s, Congress enacted the Administrative Procedure Act (APA), which mandated that in legal challenges to an administrativ…
August 21, 2024
For the past nineteen months, employers and employees alike have waited to see if the Federal Trade Commission (“FTC”)’s published rule prohibiting non-competition agreements (the “Rule”) would survive judicial scrutiny.  On August 20, the U.S. District Court for the Northern District of Texas provided the answer, setting aside the Rule on a nationwide basis just two weeks before its September 4, …