By Alex Barnes and David O’Dwyer, Memery Crystal LLP
Members of Memery Crystal’s retail team have recently been published in Estates Gazette examining the key issues that need to be considered when selling some or all of your pub portfolio.
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By Tom Dymond, Haines Watts
Negotiating a new lease for a UK property? Here are the five clauses in a contract that will have the most impact.
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By Fernando Retzler Martins, WFaria Advogados
It is not new to anyone the many gray areas of the Brazilian tax legislation. Two of the taxes whose legislation allows for different interpretations are PIS and COFINS, indirect taxes levied on gross revenue and, in most cases, subject to a non-cumulative system that allows the appropriation of credits on inputs applied in the production of goods and provision of services.
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By Howard Kurman, Offit Kurman
Today, most employers include detailed workplace harassment and discrimination complaint procedures in their employee handbooks. These procedures often provide that employees who have witnessed or experienced workplace harassment or discriminatory acts can use the stated procedure to invoke the employer’s investigatory and remedial assistance where applicable.
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By Sérgio Ramos, Pontes, Baptista & Associados
What is a Non-Habitual Resident (NHR)? One of the principal objectives of this regime was to attract individuals and their families to Portugal by making it beneficial from a tax perspective to become tax resident in Portugal. The NHR regime provides a flat income tax rate of 20% for certain Portuguese employment and self-employment sourced income.
By Christine Libor, FPS
Restructuring not only causes nonproductive disturbances among staff, it can also be expensive due to lawsuits raised by affected employees. Therefore it is important to plan strategically at an early stage. Skilful use of the legal measures at hand can ultimately avoid many disputes.
By Leticia Lozano, Dr. Frühbeck Abogados, S.L.P.
Once an insolvency proceeding has been published in the Spanish State Official Gazette (Boletín Oficial del Estado), creditors are granted one month to file their respective claim.
