Publication
The 2025 Dutch tax classification of the Brazilian FIP
The Dutch tax classification system for non-Dutch entities will undergo significant changes as of 1 January 2025.
Canada | Publication | September 27, 2023
British Columbia is expanding legal protections for workers who, because of an injury that arose out of and in the course of their employment, are unable to earn full wages at their pre-injury work. Starting on January 1, 2024, employers engaging with such injured workers will have two new legislative obligations under the Workers Compensation Act (the WCA).
The first duty, the duty to cooperate, requires injured workers and their employers to work with one another, and with WorkSafeBC, to facilitate a safe and timely return to, or continuation of, work. This includes requirements for:
The duty to cooperate will apply to all employers and workers, except where contact with the employer is likely to imperil or delay the worker’s recovery.
The second duty, the duty to maintain employment, applies only where the worker has been employed by the employer for at least 12 continuous months before the injury. Further, it is not applicable to employers who regularly employ fewer than 20 workers, to individuals who are only considered a worker because they are deemed to be a worker under the WCA, or to excluded employers, workers, or industries as prescribed by regulation. If applicable, the duty to maintain employment requires the employer to either:
The employer must also make any accommodation necessary to return the worker to work, up to the point of undue hardship. If the worker’s employment is terminated within six months of a return to work, then the employer is deemed to have breached this duty, unless it can demonstrate that the termination was unrelated to the worker’s injury.
The duty to maintain employment under the WCA ends two years after the date of the worker’s injury if the worker has not returned to work, or is carrying out suitable work, by that date.
Employers should be mindful of these new legislative obligations as they come with the potential for significant cost consequences (including administrative penalties up to the maximum wage rate under section 209 of the WCA, which for 2023 is set at $112,800). It is equally important to be aware that compliance with these new duties does not mean that duties arising from other statutes, such as the duty to accommodate under the British Columbia Human Rights Code, or obligations set out in collective agreements for unionized workplaces, have been satisfied. Those considerations must also be taken into account when managing employee absences from work due to injury.
Publication
The Dutch tax classification system for non-Dutch entities will undergo significant changes as of 1 January 2025.
Publication
As previously observed, conflicts occasionally arise between mortgagees and charterers where a mortgagee wishes to take prompt action to enforce its rights, but the charterer wishes such enforcement action to be deferred until the end of the charter.
Publication
For some time now, the European Commission (EC) and national competition authorities (NCAs) have been striving to catch so-called “killer acquisitions” under their merger control rules to thereby close a perceived enforcement gap.
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