Article(s) published by this organization: 365
 | Effect of Severance Arrangements on the Performance-Based Compensation Exception to the $1 Million Deduction Limit
November 6, 2009, previously published on November 5, 2009 US Internal Revenue Service (IRS) Revenue Ruling 2008-13 (the "Ruling")...describes an incentive compensation arrangement that was generally intended to provide payment only if certain performance goals were attained, but also provided for payment by reason of an executive's involuntary... |
 | PRC Labour Law in a Nutshell: Can I Require an Employee to Pay Liquidated Damages should the Employee Breach the Labour Contract?
November 6, 2009, previously published on November 4, 2009 Can I require an employee to pay liquidated damages should the employee breach the labour contract? |
| Collection of Fingerprints to Record Attendance Breaches Personal Privacy
November 6, 2009, previously published on November 4, 2009 A recent investigation report published by the Privacy Commissioner for Personal Data (the "Commissioner") found that collecting an employee's fingerprint to record the employee's attendance at work breached the Personal Data (Privacy) Ordinance ("PDPO"). |
| Thai Revenue Department Proposes End to Non Juristic Bodies of Persons
November 6, 2009, previously published on November 4, 2009 The Thai Revenue Department is advocating for non-juristic bodies of persons to be stripped of their status under the Revenue Code in order to prevent abuse and tax evasion. |
| The European Commission Consults on Draft Guidance for the Antitrust Assessment of Multilateral Interbank Fees ("MIF") Within the Single Euro Payments Area (SEPA)
November 6, 2009, previously published on November 5, 2009 On 3 November 2009, the European Commission ("Commission") invited comments on a draft guidance to participants in the SEPA Direct Debit ("SDD") scheme for the assessment of MIFs under EC competition rules on anti-competitive agreements. |
| Foreign Account Tax Compliance Act of 2009: Information Reporting for US Client Accounts at Non-US Financial Institutions
November 6, 2009, previously published on November 5, 2009 On October 27, 2009, Senators Baucus and Kerry, together with Representatives Rangel and Neal, introduced the Foreign Account Tax Compliance Act of 2009 (the "Act"). The bill is the product of consultation between Congress and the US Treasury Department (Treasury) and is intended to curb... |
| Prosecuting Spoliation Claims
Anne De Geest, Jason B. Fliegel; Mayer Brown LLP; November 5, 2009, previously published on October 30, 2009 A large company is defending itself in a breach of contract lawsuit. In order to prepare its defense, the company requests documents from the plaintiff that include electronically stored information (ESI). The company believes that plaintiff possesses certain emails and drafts of the contract that... |
| China Mobile Settles Anti-Monopoly Law Case
Hannah C. L. Ha, John M. Hickin, Gerry P. O'Brien; JSM Mayer Brown JSM; November 5, 2009, previously published on October 28, 2009 On 23 October 2009 the Beijing Dongcheng District People's Court announced the settlement of an Anti-Monopoly Law (AML) case brought by an activist lawyer in Beijing against China's largest mobile network operator, China Mobile. |
| Employers Must Act Quickly to Take Advantage of Limited Grace Period for Correcting Certain Operational Violations under Code Section 409A
Rebecca C. Davenport, Maureen J. Gorman; Mayer Brown LLP; November 5, 2009, previously published on November 2, 2009 Employers must act by the end of 2009 if they want to take advantage of transition relief provided by Notice 2008-113 (the Notice) for certain types of operational violations of the rules under Internal Revenue Code Section 409A that occurred prior to 2008. |
| US SEC Staff Offers Guidance on Exclusion of Shareholder Proposals from Company Proxy Statements
Laura D. Richman; Mayer Brown LLP; November 5, 2009 Rule 14a-8(i) of the Securities Exchange Act of 1934 provides a list of the permitted, non-procedural reasons for an issuer to exclude a shareholder proposal from its proxy statement. Rule 14a-8(i)(7) allows an issuer to exclude a proposal that "deals with a matter relating to the company's... |
