By Donald C. Dowling, Jr. | Littler Multinationals inevitably vary their employee compensation packages—their pay rates, employee incentives, bonus plans, benefits offerings—by country of employment. It is pointless to inquire into some multinational’s entry-level total compensation package for its managers, engineers, in-house lawyers, computer techs, punch-press operators, cashiers, secretaries, truck drivers or fry cooks without specifying their place of employment. Compensation packages for otherwise-similarly-situated staff inevitably run higher in (for example) Canada, Japan and Norway than in (say) Croatia, Jamaica and Nicaragua....

Read more

Authors: Marifrances Morrison (Raleigh), Whitney Brownlow (Raleigh), Sarah J. Hawk (Raleigh)Published Date: September 5, 2017 On September 5, 2017, Attorney General Jeff Sessions announced the rescission of the Deferred Action for Childhood Arrivals (DACA) and the Department of Homeland Security (DHS) issued the Memorandum on Rescission Of Deferred Action For Childhood Arrivals (DACA). DACA is a program that provides deportation relief and work authorization to certain undocumented immigrants brought to the United States as children.What is DACA?  The Deferred Action for Childhood Arrivals (DACA) program was established by the...

Read more

Foreign investors in US partnerships had reason to celebrate last month when a major tax court decision rejected the controversial Revenue Ruling 91-32, which stipulates that gains of a non-US partner from the disposition of an interest in a partnership engaged in US trade or business is treated as a sale of partnership assets and subject to US income tax.   In Grecian Magnesite Mining, Industrial & Shipping Co. SA v. Commissioner, the court ruled that treating the gains as “ECI” (income effectively...

Read more

Wilson Sonsini Goodrich & Rosati’s 2017 Mid-Year Technology and Life Sciences IPO Report presents key data related to the pricing of 26 U.S.-based technology and life sciences issuers between January 1 and June 30, 2017. Just as the overall volume of IPO activity has increased during the first half of 2017, compared with the same period in 2016, the number of IPOs by issuers from the technology and life sciences sectors has been proportionally robust. Read the Full Report here.

Read more

By Maia T. Spilman, Esq./CIPP The “GDPR” –What is it and why does it matter if we’re not in Europe? The Data privacy/Data protection community has been all abuzz about the European Union’s “GDPR” for a while and the attention will not go away soon.  Apart from those of us who are data privacy/protection focused in our jobs, many companies that handle electronic data are also joining the conversation.  In this column we’ll attempt to provide an overview of the “GDPR”...

Read more

United States View New York State– AGGRIEVED---BUT ARE YOU THE PROPER PARTY? In the recent court decision in the matter of Larchmont Pancake House v. Town of Mamaroneck, the New York State Appellate Division (the intermediate court) dismissed tax protest proceedings brought in the name of the operator of a restaurant.  The court held that even though the petitioner was an aggrieved party given that the taxes had a direct impact on its pecuniary interests, because it was not the property...

Read more

On August 25, 2017, the U.S. Citizenship and Immigration Services (USCIS) confirmed that, as part of President Trump’s “extreme vetting” directives, potential legal immigrant workers will be required to undergo in-person interviews with USCIS. The interview requirement will apply to anyone moving from an employment-based visa to lawful permanent residency. The new mandate will also require visa holders who are family members of refugees or individuals who receive asylum to undergo an in-person interview when they apply for provisional...

Read more