• US Employment Law: Recent Supreme Court Developments

    US Employment Law: Recent Supreme Court Developments

    By Narcisa Przulj and Zach Merkle, Sandberg Phoenix & von Gontard P.C.

    As with most Supreme Court terms, the high court has handed down opinions with which all employment-law practitioners should be familiar. October Term 2018 has been a big one for arbitration provisions, which directly affect many employment contracts.

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  • Italian Parliament Recognises Blockchain and Smart Contracts

    Italian Parliament Recognises Blockchain and Smart Contracts

    By Patrizia Giannini, S4B Solutions 4 Business

    Today, Blockchain is the one of the most discussed topics all over the world. On 13 February 2019, the Italian Parliament approved a law which recognises the legal validity of Blockchain and its applications in Smart Contracts; moreover, at the end of 2018, Italy formed a 30-member advisory panel focused on Blockchain and its applications.

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  • Director Liability in Austria in Case of a Company’s Insolvency

    Director Liability in Austria in Case of a Company’s Insolvency

    By Raffaela Lödl-Klein and Mario Kapp, KAPP & PARTNER Rechtsanwälte GmbH

    When a company is in serious financial distress, managing directors must fulfil a considerable variety of duties and responsibilities towards the company itself, towards its shareholders and towards third parties (i.e. creditors). As long as directors fulfil their general duties of care, they are not threatened with personal liability, especially not simply because the company has become insolvent. Nevertheless, a company’s crisis bears liability risks.

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  • Property in Thailand: A Mixed Bag

    Property in Thailand: A Mixed Bag

    By Paul Gambles, MBMG Group

    Looking at the Bank of Thailand’s house-price index shows an unchecked 64% rise in the last ten years. But that doesn’t go anywhere near to telling the whole story.

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Estate Planning

UK Inheritance Rules: Changes Affecting Non-UK Resident Individuals

By Hed Amitai and Rich Risino, Memery Crystal LLP

Since the introduction of the Annual Tax on Enveloped Dwellings (ATED) in 2013, corporates holding properties have been targeted, with changes to tax law being implemented on an almost yearly basis. ATED capital gains tax, non-resident capital gains tax, income and corporation tax changes and alignments have all been or are being introduced.

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