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Table of ContentsTable of Contents ................................................................................................................... 2A. Introduction .................................................................................................................. 4B. General Information .................................................................................................... 41. Area ..................................................................................................................................... 42. Population ........................................................................................................................... 53. Politics ................................................................................................................................. 54. Work and Residence Permits .............................................................................................. 64.1. EU Citizens (including Iceland, Liechtenstein, Norway and Switzerland) ............... 64.2 Non-EU Citizens ....................................................................................................... 7C. German Economy ........................................................................................................ 9D. German Business Practices ....................................................................................... 9E. Business Infrastructure ............................................................................................ 10F. Establishing a new Business in Germany .............................................................. 111. Limited Liabiltiy Corporation Company (GmbH) ............................................................... 112. Mini-Limited Liabiltiy Corporation Company (Unternehmergesellschafthaftungsbeschränkt, UG) .................................................................................................. 163. Stock Company (Aktiengesellschaft, AG) .......................................................................... 174. Partnership limited by shares (Kommanditgesellschaft auf Aktien, KGaA) ...................... 205. European Public Limited Company (Societas Europaea, SE) ............................................ 206. Partnerships ...................................................................................................................... 217. The Advantages of a Partnership compared to a corporate structure ............................. 238. Other ................................................................................................................................. 23G. Taxation ...................................................................................................................... 241. General information ......................................................................................................... 242. Corporate Income Tax ...................................................................................................... 243. Personal Income Tax ......................................................................................................... 244. Trade Tax .......................................................................................................................... 25H. German Labour Law .................................................................................................. 251. Collective agreements ...................................................................................................... 262. Workers council ................................................................................................................ 262
3. Principle of Equal Treatment ............................................................................................ 264. Employment Contract ....................................................................................................... 264.1 Interview ............................................................................................................ 275.2 Employment Contract Contents ........................................................................ 275.2.1 General Business Terms ..................................................................................... 275.2.2 Working Hours ................................................................................................... 275.2.3 Probationary Time ............................................................................................. 285.2.4 Limited-Term ..................................................................................................... 285.2.5 Part.Time ........................................................................................................... 285.2.6 Salary ................................................................................................................. 285.2.7 Paid Leave .......................................................................................................... 295.2.8 Sick Leave .......................................................................................................... 295.2.9 Industrial Accident ............................................................................................. 295.2.10 Maternity Leave ........................................................................................... 305.2.11 Parental Leave ................................................................................................... 305.3 Termination of Employment ............................................................................. 305.3.1 Limited-Term Employment Contract ................................................................. 305.3.2 Dismissal with the Option of Altered Conditions of Employment(Änderungskündigung) ...................................................................................... 305.3.3 Cancellation Agreement (Aufhebungsvertrag) ................................................. 305.3.4 Termination of the Employment Contract by giving Notice ............................. 315.3.5 General dismissal protection ............................................................................. 325.3.6 Particular Dismissal Protection .......................................................................... 325.3.7 Employment Reference Letter .......................................................................... 325. Labour Law Suits ............................................................................................................... 336. Taxes and Social Insurance Contributions ........................................................................ 337. Ostensible Self-Employment (Scheinselbständigkeit) ...................................................... 333
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2015InternationalClientSeminarALFAI
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ALFA InternationalFACTSComplete Nam
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For more information about upcoming
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ALFA InternationalThe Global Legal
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ALFA INTERNATIONAL PRACTICE AREASAL
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MEMBERSBrett K. BaconFrantz Ward LL
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U.S. MEMBER FIRMSALABAMABIRMINGHAMB
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SAN DIEGOHiggs Fletcher & Mack, LLP
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TAMPA / SARASOTA / FT. MYERS /ST. P
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IOWADES MOINESWhitfield & Eddy, P.L
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MASSACHUSETTSBOSTONMorrison Mahoney
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MISSOURIKANSAS CITYBaker Sterchi Co
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NEW MEXICOALBUQUERQUEButt Thornton
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U.S. MEMBER FIRMSOREGONPORTLANDCosg
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U.S. MEMBER FIRMSSOUTH DAKOTAFARGO
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U.S. MEMBER FIRMSLUBBOCKMullin Hoar
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U.S. MEMBER FIRMSWEST VIRGINIACHARL
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INTERNATIONAL MEMBER FIRMSAMERICAN
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INTERNATIONAL MEMBER FIRMSBAHRAINMA
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INTERNATIONAL MEMBER FIRMSTORONTO,
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INTERNATIONAL MEMBER FIRMSEGYPTCAIR
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INTERNATIONAL MEMBER FIRMSGUATEMALA
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LUXEMBOURGLUXEMBOURGDSM Di Stefano
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Bull & Co Advokatfirma ASP.O. Box 2
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SAIPANO’Connor Berman Dotts & Ban
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URUGUAYMONTEVIDEOArcia Storace Fuen
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The Politics of Litigation 1I. Intr
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After Wally left, Delbert figured o
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The morning before Delbert’s meet
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not the individual. If this occurs,
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In Upjohn, the company was subject
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permanently protected (7) from disc
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necessarily transcends any particul
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suspend a company’s document rete
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IX.Ethical Duty of ConfidentialityR
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triggering a potential conflict of
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The Opinion concludes that an insur
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that a conflict of interest existed
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ecause it was intentionally inflict
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2014 INTERNATIONAL CLIENT SEMINARFA
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For many, that is enough attention
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esources presented in this paper (a
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alcohol or drugs. 4By comparison, a
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the third leading cause of death am
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may avoid intervening on behalf of
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Consider this thought: at its core,
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1. Decide if work-life balance is i
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But we encourage our readers to thi
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information is that they will find
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the problem, but reaches further to
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is far easier to exclude members of
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general lack of understanding of th
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The efforts to this point are argua
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choose to investigate every event c
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VII.ConclusionRoot cause analysis c
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ALABAMACharles A. “Chuck” Stewa
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3. Does your state recognize a self
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3. Does California recognize a self
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CONNECTICUTHenry M. Beck, Jr.Joseph
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DELAWAREJames W. SempleMORRIS JAMES
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Except as otherwise provided by Con
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There is no D.C. "state" court opin
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No. While accepted in the federal s
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HAWAIIPeter A. DubrawskiCristina Gu
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IDAHORichard H. GreenerGREENER BURK
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investigation of a claim was a priv
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Indiana does not recognize a self-c
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W. Paul AnderssonLEAKE & ANDERSSON,
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MARYLANDJames W. Bartlett, IIIEric
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MASSACHUSETTSGrace V.B. GarciaMORRI
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MISSISSIPPIStephen P. Huwe, Esq.DAN
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MONTANAT. Thomas SingerAXILON LAW G
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NEVADASeetal Tejura,Esq.ALVERSON TA
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NEW MEXICOAlfred I. GreenBUT THORNT
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NEW YORKWilliam D. YoquintoCARTER,
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NORTH CAROLINADavid M. DukeShannon
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NORTH DAKOTAM. Daniel VogelVOGEL LA
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Please see No. 1 above.
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Only for peer review for profession
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SOUTH CAROLINADuke R. HighfieldVict
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SOUTH DAKOTAW. Todd HaggartM. Danie
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TEXASJ.K. LeonardWhitney Broadwater
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UTAHHeidi G. GoebelCHRISTENSEN & JE
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Statements made by a party during a
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WASHINGTONTamara K. NelsonSylvia J.
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WEST VIRGINIAEdward J. GeorgeROBINS
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WISCONSINJohn J. LaffeyWilliam E. H
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WYOMINGJames WorthenMURANE & BOSTWI
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ALFA INTERNATIONAL2015 INTERNATIONA
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there is mounting frustration over
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increasingly added to FCA complaint
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Supreme Foodservice A.G. - Criminal
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B. The Dodd-Frank Act Whistleblower
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conditioned upon parallel internal
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Title 26, Internal Revenue Code sec
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cases continue to generate controve
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B. Fleshing Out Potential Problems
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company’s commitment to complianc
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too many management teams considere
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issues are identified in due dilige
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-2015 INTERNATIONAL CLIENT SEMINARF
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people schooled in law or science a
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members of a tribe as much as we do
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enefits was presented by Republican
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five other people? For some student
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about a sex offender Dutton intervi
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III.We Identify Ourselves by Our Tr
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At the same time we are identifying
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IV.Tribes in the CourtroomSince hum
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And then they do the same thing peo
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• I have never experimented with
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were victims of crime or had been s
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Researchers at the University of Ar
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Self-interest always runs a good ra
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• Commitment and consistency: How
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correlated with the evaluations giv
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witness into a private space in the
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than neutral messages, and those me
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statements were attributed to one o
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“The more tightly coupled the bra
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VI.ConclusionBefore we present any
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impacts are fully felt, much less t
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investigators, scientists and polit
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One defendant 5 , Company X for thi
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and legal review of significant eng
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Relying upon the insurance of other
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more fearful context, Beazley offer
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A. Assembling the Company TeamWhen
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information (in a privileged settin
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counsel, investigators, and experts
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connected with certain communities
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VI.THE BATTLE BEGINS: RECOMMENDATIO
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is essential to retain an excellent
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A tolling agreement is also very us
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isk of inconsistent results or, wor
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useful to retain this type of consu
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obstructive in discovery, especiall
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A. Congressional Power to Investiga
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C. Privileges in CongressThere are
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egarded media firms (many headed by
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Hackers Anonymous—Risk Mitigation
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information, marketing information,
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Calls that an employee’s computer
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sure who or what you’re connectin
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3. The hackers sent credit card num
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stolen credit card number may fetch
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against Russia for its aggressive a
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stored) format in many states may l
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ather than something that applies t
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a significant security challenge. O
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possible. Improperly handled data b
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E. Data Breach Notification Statute
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G. Remediation Efforts: Credit Moni
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courts in recent months have been m
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slightly favor the merchants and no
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notifications until after it comple
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the cloud began to take on a more r
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utilize them without realizing it.
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1. Efficiency and ConvenienceTradit
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B. DisadvantagesWhile the cloud doe
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III.An Examination of State Bar Eth
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6. The sensitivity of the data;7. I
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C. New York - Four Factor ApproachT
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11. Investigate the provider and th
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would create a false sense of secur
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C. Get Consent From Your ClientThe
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i. all information that is a trade
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Due to concerns of data security br
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Exhibit No. 1:Software as a Service
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"Availability Requirement" has the
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(d) trade secrets, know-how and oth
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"Service Availability Credits" has
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2.3 Compliance With Laws. Provider
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2.8 Customer SaaS Manager. Customer
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(a) When Provider notifies Customer
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exceed the Availability Requirement
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(b) all such services and repairs a
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Level Failurebegins and[PERCENTAGE
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in which theinitial ServiceLevel Fa
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permitted successor or assignee hav
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Customer Data to the information te
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the performance of Services, includ
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8.9 [Customer Audits of Provider. D
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provided in this Agreement for so l
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written consent, provided, however,
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and covenants[, and shall obtain th
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12.2 Unauthorized Access. Provider
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such mirror system so that it may b
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"Customer Modification"), provided
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Processing of Customer Data, includ
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(f)(g)Losses to the extent covered
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devote adequate resources to meet P
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18.1 Force Majeure Events. [Subject
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informs Customer in writing or, as
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Attention: [NAME OF OFFICER TO RECE
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(b) Customer shall have the right t
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21.15 [Attorneys' Fees. In the even
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IN WITNESS WHEREOF, the parties her
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SCHEDULE [B/[OTHER LETTER]]SERVICE
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SCHEDULE [D/[OTHER LETTER]][KEY PER
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SCHEDULE [F/[OTHER LETTER]]DATA BAC
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EXHIBIT [1/[OTHER NUMBER]][CONFIDEN
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EXHIBIT [3/[OTHER NUMBER]]BUSINESS
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IT IS BOUND TO HAPPEN:Managing Loss
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share cyber-threat information with
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IV.Liability for Data BreachesHavin
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The CGL form contains a second insu
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okers to ensure that they have adeq
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Privacy notification. This covers t
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Advertising injury. Similar to Cove
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the Insured to the Insurer of a fai
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even decreasing slightly in late 20
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• Business method and software pa
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Accounting Office (GAO) issued a re
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companies forced to settle or proce
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These letters contain an offer to l
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In addition to these federal legisl
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2. The scope of the patent and when
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Finally, if the NPE comes calling,
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So far, these new USPTO tools have
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example, a medical school professor
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The best solution to abusive litiga
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Lions, Tigers, and Bears—When Com
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II. Retaliation Claims Enforced by
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8. FDA Food Safety Modernization Ac
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esponse to the complainant. Within
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As discussed below, while there are
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The client disclosed information wh
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Vanguard has threatened to bring it
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unlawful constraint on the employee
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Workplace Trends - What Is Hot and
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Employee Section Procedures. Valida
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an applicant’s criminal history i
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employees to fill customer orders,
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female transsexual workers in viola
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Some best practices advocated for e
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employees’ personal Facebook page
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Company’s workplace policies agai
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• Reasonable accommodations avail
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Young was based when she worked for
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indefinitely). One alternative view
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possible,” 2protectable trade sec
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versions of the Uniform Trade Secre
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secrets, consistent with the requir
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2. Validity of Restrictive Covenant
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strictly construed. 35The inclusion
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ecoverable for the breach of a vali
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That lawsuit was followed by multip
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1. ValidityFor the validity of a no
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compete clause. As a consequence, t
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obligation on termination requiring
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This should be the easiest type of
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the covenants on termination. Addit
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his or her freedom of speech outwei
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due to the restrictive covenant, th
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• that respecting new exploitatio
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consequence of otherwise rendering
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or uses it for his own profit or fo
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• Thanks to the knowledge, means
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In any case, the non-compete clause
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Medical Marijuana and Employment La
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2. The amounts that a user may poss
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provides that if there is any confl
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○preventing the growing of mariju
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○Generally, the answer is yes. Ho
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○On January 27, 2014, the Colorad
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5. Marijuana products are tracked f
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discuss the legal consequences of a
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their insolvency laws within a mode
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3. Centre of main interests (COMI)T
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The Regulation does not mandate adv
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Occasionally, a company’s managem
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c. England and WalesProceedings can
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In its order opening the insolvency
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All the officers appointed in the i
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5. Role of Creditorsa. GermanyCredi
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ii.LiquidationIf the creditors and
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inding the insolvent company are au
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insolvency filing. The administrato
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surrender of its collateral. If the
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even from outside of the EU) are tr
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declaration creates an “administr
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The Insolvency Court will enter an
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or the administrator after the inso
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approve the Administrator’s propo
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ii. Procédure de conciliation 50As
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While the mandat ad hoc and the con
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Sauvegarde financière accélérée
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Employees are protected by so calle
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15. Management Duties and Liability
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acknowledged where gross negligence
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Also, directors may be held persona
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specific knowledge that the debtor
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The seller may take legal action fo
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The distinction between de facto an
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. FranceWith some exceptions 77 (e.
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assess the assets that are located
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The Law Department of the 21 st Cen
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important as more legal work is bro
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in-house counsel and a team member
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ut especially Defense Counsel, may
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Earth, Wind and Fire - When it’s
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II.Preparing for the Catastrophic E
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the event of a catastrophic event.
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the personnel necessary for essenti
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Finally, once a business continuity
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as soon as reasonably possible may
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prearranged, pre-loss event cost of
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As a result, businesses must know t
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might temporarily or permanently ex
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III.Responding to the Catastrophic
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y fire. 62The insured sought recove
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usinesses. 75 The specific policy l
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travel overseas, and personnel from
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employees of basic policies, such a
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5 for the RoadThe Politics of Litig
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5 for the RoadStrategies for Avoidi
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5 for the RoadCatastrophic Litigati
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5 for the RoadHackers Anonymous—R
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Five for the RoadIt is Bound to Hap
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5 for the RoadWorkplace Trends - Wh
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5 for the RoadSex, Drugs, Rock and
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5 for the roadNavigating Insolvency
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5 for the RoadWhere in the World?AL
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2015InternationalClientSeminarAUSTR
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TABLE OF CONTENTSINTRODUCTION .....
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CONTRIBUTORSCornwall Stodart, Melbo
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- 2 -BUSINESS STRUCTURESCowell Clar
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- 4 -• unconscionable conduct in
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- 6 -Employers are required to main
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- 8 -TAXATIONCowell ClarkeIncome ta
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- 10 -The rates of income tax for t
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- 12 -IMMIGRATIONTressCoxGeneral bu
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- 14 -2. NominationThe employer mus
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- 16 -FOREIGN INVESTMENT REVIEW BOA
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- 18 -DEALING WITH THE AUSTRALIAN G
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- 20 -services provided through pan
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- 22 -DISPUTE RESOLUTION/COURT SYST
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- 24 -FOREIGN CORRUPT PRACTICESCowe
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- 26 -Foreign Corrupt Practices Act
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LAW OFFICESDR. F. SCHWANKVIENNAYOUR
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AUTHORS:Friedrich Schwank, Dr. iur.
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TABLE OF CONTENTS ::IntroductionEss
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VII Semiconductor Chip Design Prote
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- INTRODUCT IION -ESSENTIALS FOR FO
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If this is so in the jurisdiction o
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- CHAPTER ONE -DO’’S AND DON’
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considered ineffective to the exten
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- CHAPTER TWO -CORPORATE STRUCTURES
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Other clauses of the Articles of As
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to represent the AG.represent the A
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- CHAPTER THREE -TAX PLANNINGIAttit
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iithe home is used for not more tha
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a. Offshore Investment FundsUnder A
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The group taxation regulation is ai
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AUSTRIA’’S DOUBLE TAXATION TREA
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Treaty Limits on Withholding TaxesC
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- CHAPTER FOUR -PROTECT YOUR KNOW-H
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the date of priority, and is concer
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It is also possible to declare a pa
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In the latter case, the author main
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- CHAPTER F IIVE -LABOUR AND EMPLOY
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at present 38.5 hours per week. As
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Non-compete ClausePost contractual
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council having been given five days
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(i)(ii)presents false papers or giv
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(i)(ii)(iii)(iv)Damages. This is ca
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1. The employer must enter into an
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viexample would be if some employee
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iilook after the apprentice and occ
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- CHAPTER S IIX -PENSIONS AND SUPER
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A criminal investigation is under w
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ixSurplus of AssetsThe Pension Fund
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How to Invest in Brazila guide to i
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1. FOREIGN INVESTMENT CAPITAL AND C
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In accordance with the new rules, f
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Moreover, BACEN legislation also es
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Today, consolidations, acquisitions
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3.1. Corporation (S/A)S/As are gove
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The number of non-voting preferred
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Special attention should be given t
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occur without prior registration at
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The quota capital may only be incre
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more than half the quota capital, a
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3.5. ConsortiumDifferent organizati
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With respect to trademarks, the Law
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If Brazil has signed an agreement t
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After August 2010, through a new AG
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5.4. Construction RightOwners may e
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of Law 9,430 of 27 December 1996).
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Earnings and capital gains derived
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Currently, the generally applied ra
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o) on the settlement of concurrent
Page 830 and 831:
6.1.6.1. Social Integration Program
Page 832 and 833:
Today, this new system is expected
Page 834 and 835:
Of the total resources collected by
Page 836 and 837:
In order to regulate Resolution 13/
Page 838 and 839:
(i) Minimum age of 16;(ii) From 14
Page 840 and 841:
During vacation, employees receive
Page 842 and 843:
The sums deposited will be the prop
Page 844 and 845:
(iv) 2.5% of the total gross revenu
Page 846 and 847:
market. The policy for the sector i
Page 848 and 849:
The consideration for the benefit i
Page 850 and 851:
A foreign company may license a pro
Page 852 and 853:
The judgment of the proposals shall
Page 854 and 855:
Law 8,987/95 fixes the policies for
Page 856 and 857:
(ii) the penalties applicable to th
Page 858 and 859:
The guarantees to be granted by FGP
Page 860 and 861:
The bidding process for the contrac
Page 862 and 863:
the impact of flooding caused by th
Page 864 and 865:
This and the generation activities
Page 866 and 867:
It is relevant to mention that in s
Page 868 and 869:
indigenous peoples and communities,
Page 870 and 871:
markets: commercial, industrial and
Page 872 and 873:
5 of Law 11,508/07), and the prohib
Page 874 and 875:
(iii) full depreciation during the
Page 876 and 877:
This benefit is regulated by Decree
Page 878 and 879:
14.6. RETAEROThe Special Tax Incent
Page 880 and 881:
15. ACQUISITION OF COMPANIESThe tot
Page 882 and 883:
joint and several liability of the
Page 884 and 885:
BACEN may, if it deems necessary, a
Page 886 and 887:
Liechtenstein, Norway and Switzerla
Page 888 and 889:
Currently, UNASUR has twelve minist
Page 890 and 891:
Ambassador Roberto Azevedo was appo
Page 892 and 893:
Treaty for Legal Cooperation in Cri
Page 894 and 895:
The Convention contains 101 article
Page 896 and 897:
administrator of such company, with
Page 898 and 899:
If an arbitration seat is in Brazil
Page 900 and 901:
policies concerning drugs, equipmen
Page 902 and 903:
composed of effectively beneficial
Page 904 and 905:
Experimental drugs to be used under
Page 906 and 907:
Nevertheless, the federal governmen
Page 908 and 909:
obligations set forth in the Mining
Page 910 and 911:
A good opportunity for the explorat
Page 912 and 913:
management in Brazil. Therefore, if
Page 914 and 915:
The purpose of PPSA is to manage th
Page 916 and 917:
24.12. OpportunitiesThe 1 st Biddin
Page 918:
DOING BUSINESS INATLANTIC CANADA
Page 921 and 922:
Updated Oct 10, 201456
Page 924:
Chapter 1IntroducingStewart McKelve
Page 927 and 928:
CONNECT WITH US TO STAY CURRENTVisi
Page 929 and 930:
NEW BRUNSWICKQuick FactsNatural res
Page 931 and 932:
NOVA SCOTIAQuick FactsIt has a popu
Page 933 and 934:
ECONOMIC EQUATION OFTHE ATLANTICADV
Page 935 and 936:
THE CANADIAN POLITICAL ANDJUDICIAL
Page 938:
Chapter 2Forms of BusinessOrganizat
Page 941 and 942:
natural person to own property and
Page 943 and 944:
Electronic Commerce Act. Pleasesee
Page 945 and 946:
novel in a statute of this kind, th
Page 947 and 948:
Each province has its own Partnersh
Page 950:
Chapter 3Regulation ofForeign Inves
Page 953 and 954:
An individual who is neither a Cana
Page 955 and 956:
INVESTMENT REVIEW PROCESSFollowing
Page 958:
Chapter 4Business Travel toCanada,
Page 961 and 962:
immigration rules applicable to the
Page 963 and 964:
the transfer of their expertise to
Page 965 and 966:
approximately two years, will inclu
Page 967 and 968:
. Professional occupations (NOCA) -
Page 969 and 970:
The following provincial nominee pr
Page 971 and 972:
OTHER CONSIDERATIONSTaxesThere are
Page 974 and 975:
CHAPTER 5TRADE AND BUSINESS CONDUCT
Page 976 and 977:
The penalties for infractions of cu
Page 978 and 979:
International Investment DisputeRes
Page 980 and 981:
or markets or control the productio
Page 982 and 983:
On summary conviction, a maximumfin
Page 984 and 985:
deals with electrical products, fir
Page 986 and 987:
DOMESTIC TRADE / PROVINCIALREGULATI
Page 988 and 989:
Franchising RegulationIn Atlantic C
Page 990:
circumstances where a court finds t
Page 994 and 995:
CHAPTER 6TAXATION LAWSince 2000, th
Page 996 and 997:
Carrying on Business Through a Bran
Page 998 and 999:
efundable income tax credit of up t
Page 1000 and 1001:
capital of less than $5 million are
Page 1002:
Nova ScotiaTaxable IncomeTax Rate$0
Page 1006 and 1007:
CHAPTER 7REAL ESTATE LAWGENERAL CON
Page 1008 and 1009:
identified with the intention that
Page 1010 and 1011:
the province are mapped and assigne
Page 1012:
The lawyer’s role in the transact
Page 1016 and 1017:
CHAPTER 8SECURITIES LAWREGULATORY O
Page 1018 and 1019:
Accredited Investor ExemptionEach o
Page 1020:
certain information about the issue
Page 1024 and 1025:
CHAPTER 9INTELLECTUAL PROPERTYINTEL
Page 1026 and 1027:
By registering a trade-mark in theT
Page 1028 and 1029:
the author. They can, however, be w
Page 1030:
INTEGRATED CIRCUIT TOPOGRAPHIESTopo
Page 1034 and 1035:
CHAPTER 10PRIVACY LAWFEDERAL LAWSPe
Page 1036 and 1037:
audit, destroying personal informat
Page 1038 and 1039:
Similar to PIPEDA, the Health Infor
Page 1040:
PIIDPA applies to all records in th
Page 1044 and 1045:
CHAPTER 11EMPLOYMENT AND LABOUR LAW
Page 1046 and 1047:
parties to the employment relations
Page 1048 and 1049:
Duty to maintain a safe workplaceIn
Page 1050 and 1051:
employment privilege. The freezerem
Page 1052 and 1053:
is only one bargaining unit compris
Page 1054 and 1055:
The employee’s length of service(
Page 1056 and 1057:
Interviewing: asking the right ques
Page 1058 and 1059:
“reasonableness” analysis by a
Page 1060:
employee knew or was warned that hi
Page 1064 and 1065:
CHAPTER 12ENVIRONMENTAL LAWREGULATO
Page 1066 and 1067:
certain aspects of marine pollution
Page 1068 and 1069:
the receiver. Waste manifests are a
Page 1070 and 1071:
odily harm by criminal negligence i
Page 1072 and 1073:
Each Board consists of members appo
Page 1074 and 1075:
Water PollutionWater quality testin
Page 1076 and 1077:
environment or the life, health, or
Page 1078 and 1079:
esponsible” is a defined term, an
Page 1080:
Chapter 13CommercialReorganization
Page 1083 and 1084:
esult, in a bankruptcy orinsolvency
Page 1085 and 1086:
There are strict guidelines andtime
Page 1087 and 1088:
Once a person or corporation is dec
Page 1089 and 1090:
following factors when determining
Page 1092 and 1093:
CHAPTER 14ENFORCEMENT OF CREDITORS
Page 1094 and 1095:
mortgaged property through power of
Page 1096 and 1097:
in Atlantic Canada is strictly gove
Page 1098 and 1099:
Pre-Trial Disclosure ProcessOral Di
Page 1100:
namely the federal Bankruptcy andIn
Page 1104 and 1105:
CHAPTER 15MUNICIPAL LAWMunicipaliti
Page 1106 and 1107:
An MPS may also provide that certai
Page 1108:
Chapter 16Aboriginal Law
Page 1111 and 1112:
To understand the importance of Abo
Page 1113 and 1114:
Section 25 does not stand alone, ho
Page 1115 and 1116:
the power to infringe upon Aborigin
Page 1117 and 1118:
In conducting negotiations with Abo
Page 1119 and 1120:
injunctive relief, damages, or simp
Page 1121 and 1122:
Other Aboriginal Interests in Labra
Page 1123 and 1124:
information as possible to the Mi
Page 1125 and 1126:
There are, however, a number of exc
Page 1128 and 1129:
CHAPTER 17BIG LANDStewart McKelvey
Page 1130:
hydroelectric generation mega-proje
Page 1134 and 1135:
APPENDIX: BUSINESS INCENTIVESNEW BR
Page 1136 and 1137:
minimum wage. To be eligible, the e
Page 1138 and 1139:
There are a number of other program
Page 1140 and 1141:
WINTER PRODUCTION FINANCING PROGRAM
Page 1142 and 1143:
NOVA SCOTIASMALL BUSINESS FINANCING
Page 1144 and 1145:
FILM TAX CREDITNova Scotia’s Film
Page 1146 and 1147:
lending, except under prescribed co
Page 1148 and 1149:
It will create and maintain 10 new
Page 1150 and 1151:
CANADAATLANTIC CANADA OPPORTUNITIES
Page 1152 and 1153: CANADIAN FILM OR VIDEO PRODUCTION T
Page 1154 and 1155: INVESTING IN CHILEFelipe Cousiño a
Page 1156 and 1157: 3. - Corporate tax systemThe Chilea
Page 1158 and 1159: TRIANA, URIBE & MICHELSENDOING BUSI
Page 1160 and 1161: 3Colombia’s infrastructure defici
Page 1162 and 1163: 5Top Exports destination countries
Page 1164 and 1165: 7Inter annual behavior of the GDPTh
Page 1166 and 1167: 92. Portfolio Investments:It is don
Page 1168 and 1169: 11Colombia is ranked sixth in the w
Page 1170 and 1171: 13Financial investment or investmen
Page 1172 and 1173: 15Exempt income: In Colombia is in
Page 1174 and 1175: 17they can be agreed upon in foreig
Page 1176 and 1177: 19VALUE ADDED TAXb) The company mus
Page 1178 and 1179: 216. Labor Matterscountry regarded
Page 1180 and 1181: 23During the probationary period, t
Page 1182 and 1183: 25The following are said benefits:C
Page 1184 and 1185: 27Sundays and national holidays are
Page 1186 and 1187: 29Collective RightsDuring the cours
Page 1188 and 1189: 31linked by means of a service agre
Page 1190 and 1191: Doing Business in Costa RicaThe pur
Page 1192 and 1193: Government structureThe Costa Rican
Page 1194 and 1195: Investing in Costa RicaStrategic Lo
Page 1196 and 1197: Investment IncentivesThe Free Zone
Page 1198 and 1199: Park- managing companies engaging i
Page 1200 and 1201: Attorneys
Page 1204 and 1205: A. IntroductionThe Federal Republic
Page 1206 and 1207: are allocated from statewide party
Page 1208 and 1209: Unlimited settlement permit: The un
Page 1210 and 1211: and services in Germany and on impo
Page 1212 and 1213: A GmbH can be formed for any rightf
Page 1214 and 1215: A cash contribution on the contrary
Page 1216 and 1217: Every GmbH has to keep accounting r
Page 1218 and 1219: Share Capital and SharesThe registe
Page 1220 and 1221: financial statements have to be han
Page 1222 and 1223: The partners of a KG are divided in
Page 1224 and 1225: G. Taxation1. General informationGe
Page 1226 and 1227: 1. Collective agreementsIn some bra
Page 1228 and 1229: are special regulations for female
Page 1230 and 1231: ages. This is because the employee
Page 1232 and 1233: 4.3.5 General dismissal protectionA
Page 1234 and 1235: the performed work is typical work
Page 1236 and 1237: PROPOSED LEGISLATIVE REFORMSReal Es
Page 1238 and 1239: Petroleum IndustryA contractor or s
Page 1240 and 1241: Table 2Type of Income Germany South
Page 1242 and 1243: 4 Railroad cars, locomotives, and e
Page 1244 and 1245: services exported or shipped as sto
Page 1246 and 1247: Capital and Profit TransferInvestme
Page 1248 and 1249: Intellectual Property Organization
Page 1250 and 1251: cause or are likely to ‘cause con
Page 1252 and 1253:
Tier 1 is a mandatory basic social
Page 1254 and 1255:
Credit Reporting ActThe Credit Repo
Page 1256 and 1257:
Creation of a local companyThe proc
Page 1258 and 1259:
• Only Guatemalans by birth or en
Page 1260 and 1261:
one fourth of the gross income. Thi
Page 1262 and 1263:
This regulation recognizes and guar
Page 1264 and 1265:
subject to taxes, custom duties and
Page 1266 and 1267:
Why Ireland?A guide to doing busine
Page 1268 and 1269:
ByrneWallace I Why Ireland? A guide
Page 1270 and 1271:
Page 1272 and 1273:
Page 1274 and 1275:
Page 1276 and 1277:
Page 1278 and 1279:
Page 1280 and 1281:
Page 1282 and 1283:
Page 1284 and 1285:
Page 1286 and 1287:
Page 1288 and 1289:
Page 1290 and 1291:
Page 1292 and 1293:
Page 1294 and 1295:
Page 1296 and 1297:
Page 1298 and 1299:
Page 1300 and 1301:
www.dglaw.co.ilDoing BusinessIn Isr
Page 1302 and 1303:
1Israel - IntroductionThe State of
Page 1304 and 1305:
2Forming a company in IsraelFor mos
Page 1306 and 1307:
3Taxation - monthly and annual tax
Page 1308 and 1309:
42Privileged and approved enterpris
Page 1310 and 1311:
Engaged mainly in the field of rene
Page 1312 and 1313:
5Research & Development (R&D)The Of
Page 1314 and 1315:
6TNUFA- The Israel Idea Promotion C
Page 1316 and 1317:
7Israel B-1 Work VisaForeign employ
Page 1318 and 1319:
8Venture Capital & private equityIs
Page 1320 and 1321:
VC funds generally invest in equity
Page 1322 and 1323:
Tag-along rights also serve to make
Page 1324 and 1325:
In recent years, enforcement of thi
Page 1326 and 1327:
Tamar Gas FieldThe Tamar gas field
Page 1328 and 1329:
layer which to date has not been dr
Page 1330 and 1331:
Production Lease (Concession)Upon t
Page 1332 and 1333:
LUXEMBOURG ALTERNATIVEINVESTMENT VE
Page 1334 and 1335:
5. Investment Policy 96. Management
Page 1336 and 1337:
amounting to 0.5% of the net assets
Page 1338 and 1339:
the taxation of savings and, in par
Page 1340 and 1341:
in writing that he is a sophisticat
Page 1342 and 1343:
3. Business OrganisationLike most L
Page 1344 and 1345:
UnregulatedSpecial PurposeVehicles
Page 1346 and 1347:
TThhi iss ppr reesseennt taat tioon
Page 1348 and 1349:
Legal Guideto Doing Businessin Mexi
Page 1350 and 1351:
PrefaceIn 2005, as we approached th
Page 1352 and 1353:
To the partners and associates of t
Page 1354 and 1355:
Partners, Associates,of Counsel, an
Page 1356 and 1357:
ContentsPreface Claus von Wobeser 7
Page 1358 and 1359:
CHAPTER VIIIForeign Trade and Custo
Page 1360 and 1361:
CHAPTER XVIIEnvironmental Law 2831.
Page 1362 and 1363:
Acronymsand AbbreviationsAAAAAAEADR
Page 1364 and 1365:
ICDR International Centre for Dispu
Page 1366 and 1367:
PROFEPAPROSECRRETCRFCRGLPRGNRLFCERL
Page 1368 and 1369:
CHAPTER IProfile of the Country1. G
Page 1370 and 1371:
From 1855 to 1876, the liberal era
Page 1372 and 1373:
It is a presidential system in the
Page 1374 and 1375:
4. Economic System4.1. Recent Econo
Page 1376 and 1377:
CHAPTER IIForeign InvestmentRegulat
Page 1378 and 1379:
Investment protection chapters cont
Page 1380 and 1381:
protection of its/his/her governmen
Page 1382 and 1383:
foreign company that must issue inv
Page 1384 and 1385:
egistration in the event that the f
Page 1386 and 1387:
a) Limited activities. In the econo
Page 1388 and 1389:
1.5.1. Neutral investment represent
Page 1390 and 1391:
50C H A P T E R I I Iabove-mentione
Page 1392 and 1393:
2.1. Power of Attorney for the Form
Page 1394 and 1395:
54C H A P T E R I I Ic) Registratio
Page 1396 and 1397:
4.4. The Management of the CompanyO
Page 1398 and 1399:
4.6. The Oversight BoardIf the arti
Page 1400 and 1401:
60C H A P T E R I I If) Restricted
Page 1402 and 1403:
62C H A P T E R I I IThe general sh
Page 1404 and 1405:
company, the increase or decrease o
Page 1406 and 1407:
7.2. Authorization of the Foreign I
Page 1408 and 1409:
Public Registry of Commerce, which
Page 1410 and 1411:
70C H A P T E R I Vinstrument grant
Page 1412 and 1413:
Pursuant to the civil codes of each
Page 1414 and 1415:
1.1.1. Individual employment agreem
Page 1416 and 1417:
76C H A P T E R V1.2.3. CapacityIn
Page 1418 and 1419:
efore the Board that it has complie
Page 1420 and 1421:
80C H A P T E R Vbeing efficient, p
Page 1422 and 1423:
d) Obligating workers by coercion o
Page 1424 and 1425:
Economía, SE). The resolution may
Page 1426 and 1427:
disability or illness, and must inf
Page 1428 and 1429:
1.10. OvertimeThe work shift can be
Page 1430 and 1431:
Years of employment Days of vacatio
Page 1432 and 1433:
institutions, and teaching personne
Page 1434 and 1435:
94C H A P T E R Vacted in defense o
Page 1436 and 1437:
1.20.1.2. Changes at the request of
Page 1438 and 1439:
actions, manner of calling a meetin
Page 1440 and 1441:
f) The amount of the salaries. This
Page 1442 and 1443:
CHAPTER VIImmigration RegulatorySys
Page 1444 and 1445:
the conditions that were indicated
Page 1446 and 1447:
the Mexican consulate through which
Page 1448 and 1449:
indicating his/her position and mon
Page 1450 and 1451:
CHAPTER VIITax Regime1. Taxes That
Page 1452 and 1453:
) Having an employee who exercises
Page 1454 and 1455:
includes a limitation on the deduct
Page 1456 and 1457:
abroad but at a tax rate less than
Page 1458 and 1459:
f) Income that is taxed at the gene
Page 1460 and 1461:
Once it is determined that one of t
Page 1462 and 1463:
except for money exchange firms, an
Page 1464 and 1465:
in question. They will be calculate
Page 1466 and 1467:
of importing, a rate of 10 percent
Page 1468 and 1469:
y the ISR Law can be offset in func
Page 1470 and 1471:
GoodsA. Alcoholic Beverages and Bee
Page 1472 and 1473:
5.5. Specific Obligations of STPS T
Page 1474 and 1475:
The financial institutions must kee
Page 1476 and 1477:
Federal Government is obliged to gr
Page 1478 and 1479:
Taxable income is income that indiv
Page 1480 and 1481:
Official languages Date entered int
Page 1482 and 1483:
Page 1484 and 1485:
Page 1486 and 1487:
Page 1488 and 1489:
Interests 3Paid to banks duringa la
Page 1490 and 1491:
Page 1492 and 1493:
Page 1494 and 1495:
Page 1496 and 1497:
Foreign trade regulations are also
Page 1498 and 1499:
In the case of the free trade agree
Page 1500 and 1501:
3.2. “In Bond” Deposit162C H A
Page 1502 and 1503:
164C H A P T E R V I I Ia final goo
Page 1504 and 1505:
4.2. Rule Eight166C H A P T E R V I
Page 1506 and 1507:
vehicle business. Thus, if one of s
Page 1508 and 1509:
170C H A P T E R I Xprincipal may b
Page 1510 and 1511:
172C H A P T E R I XIt is important
Page 1512 and 1513:
174C H A P T E R I Xbetween franchi
Page 1514 and 1515:
CHAPTER XSpecial Regulationsfor the
Page 1516 and 1517:
According to this NOM, the informat
Page 1518 and 1519:
In general terms, the Federal Consu
Page 1520 and 1521:
In this respect it should be mentio
Page 1522 and 1523:
individually or in association vita
Page 1524 and 1525:
c) Diagnostic agents. 13 All produc
Page 1526 and 1527:
4.6.4.2. Cleaning productsThe LGS c
Page 1528 and 1529:
CHAPTER XIFinancing Guarantees1. In
Page 1530 and 1531:
documents that evidence the existen
Page 1532 and 1533:
Consequently, when the secured obli
Page 1534 and 1535:
equirements for this process are th
Page 1536 and 1537:
of its loan through these propertie
Page 1538 and 1539:
5.2. Special Mortgages5.2.1. Indust
Page 1540 and 1541:
to perform its contractual duties,
Page 1542 and 1543:
CHAPTER XIIIndustrial Property1. In
Page 1544 and 1545:
should include the power of attorne
Page 1546 and 1547:
The industrial design registrations
Page 1548 and 1549:
In this regard and just as with the
Page 1550 and 1551:
prior to this petition, or a tradem
Page 1552 and 1553:
In this respect, the authorizations
Page 1554 and 1555:
translates this number into words a
Page 1556 and 1557:
It should be emphasized that in bot
Page 1558 and 1559:
a) A fine for up to 20 thousand day
Page 1560 and 1561:
party; such indemnification accordi
Page 1562 and 1563:
226C H A P T E R X I I IHowever, th
Page 1564 and 1565:
228C H A P T E R X I I Ior use of t
Page 1566 and 1567:
to point out that for there to be a
Page 1568 and 1569:
any other system, the setting down
Page 1570 and 1571:
(c) a better right has been proved
Page 1572 and 1573:
f) To collect and deliver any royal
Page 1574 and 1575:
5.3. Commercial Infringement Procee
Page 1576 and 1577:
officials) and that, in addition to
Page 1578 and 1579:
242C H A P T E R X I Vwas ultimatel
Page 1580 and 1581:
244C H A P T E R X I Vers from thei
Page 1582 and 1583:
eferred, the LFCE establishes pract
Page 1584 and 1585:
248C H A P T E R X I Vis carried ou
Page 1586 and 1587:
250C H A P T E R X I VAs an effect
Page 1588 and 1589:
4. Mergers252C H A P T E R X I VAs
Page 1590 and 1591:
) That the concentration could be a
Page 1592 and 1593:
These concessions can take two form
Page 1594 and 1595:
258C H A P T E R X V3) In the form
Page 1596 and 1597:
Pursuant to the RGN, PEMEX must pro
Page 1598 and 1599:
In relation to non-exclusive distri
Page 1600 and 1601:
exclusivity rights for 12 years on
Page 1602 and 1603:
266C H A P T E R X VThe LRACRP also
Page 1604 and 1605:
a) A list of the tractor-trailers a
Page 1606 and 1607:
c) The generation of electricity fr
Page 1608 and 1609:
a) The petitioners must be natural
Page 1610 and 1611:
274C H A P T E R X Vconsidered impo
Page 1612 and 1613:
Before explaining each of these for
Page 1614 and 1615:
278C H A P T E R X V Icurrency, dom
Page 1616 and 1617:
same as those for which the ministr
Page 1619 and 1620:
CHAPTER XVIIEnvironmental Law1. Int
Page 1621 and 1622:
Thereafter we will analyze the regu
Page 1623 and 1624:
2.2. Risk StudyWhen the activities
Page 1625 and 1626:
) Micrognerators. Industrial, comme
Page 1627 and 1628:
processing, packaging, distribution
Page 1629 and 1630:
j) Not comply with regulations rega
Page 1631 and 1632:
a) Description of the process;b) Di
Page 1633 and 1634:
(Ley Federal sobre Metrología y No
Page 1635 and 1636:
contains the chronological analysis
Page 1637:
to health as a result of such conta
Page 1640 and 1641:
304C H A P T E R X V I I IThe LFPA
Page 1642 and 1643:
306C H A P T E R X V I I IIn the in
Page 1644 and 1645:
308C H A P T E R X V I I Ibody does
Page 1647 and 1648:
CHAPTER XIXCommercial CompaniesRegu
Page 1649 and 1650:
of debt instruments. Therefore, we
Page 1651 and 1652:
4) That one or more shareholders ar
Page 1653 and 1654:
) Establish a program of gradual ad
Page 1655 and 1656:
edistributed between the board of d
Page 1657 and 1658:
CHAPTER XXInsolvency and Bankruptcy
Page 1659 and 1660:
making when administrative, industr
Page 1661 and 1662:
calendar days each, but without exc
Page 1663:
6. Specific Protections of Creditor
Page 1666 and 1667:
330C H A P T E R X X INevertheless,
Page 1668 and 1669:
under the current drafting the law
Page 1670 and 1671:
The law also establishes the right
Page 1672 and 1673:
Mexican laws govern all persons in
Page 1674 and 1675:
3. Enforcement of Foreign Judgments
Page 1676 and 1677:
It has been established as a genera
Page 1678 and 1679:
of any person, whether a party or s
Page 1680 and 1681:
esolve the appeal. The parties may
Page 1682 and 1683:
d) Personal and commercial bankrupt
Page 1684 and 1685:
348C H A P T E R X X I Ic) Internat
Page 1686 and 1687:
350C H A P T E R X X I IThe parties
Page 1688 and 1689:
352C H A P T E R X X I Irequesting.
Page 1690 and 1691:
354C H A P T E R X X I IThe arbitra
Page 1692 and 1693:
if the seat of the arbitration was
Page 1694 and 1695:
The amparo proceeding will be prima
Page 1696 and 1697:
9. Free Trade AgreementsMexico has
Page 1698 and 1699:
parties. If they do not agree other
Page 1700 and 1701:
proceeding may request a decision a
Page 1703 and 1704:
CHAPTER XXIIICourt PrecedentIn Mexi
Page 1705 and 1706:
3. Court Precedent Arising from Unc
Page 1708 and 1709:
Von Wobeser y Sierra, S.C.Guillermo
Page 1710 and 1711:
Doing businessin the NetherlandsEdi
Page 1712 and 1713:
Doing business in the Netherlands 3
Page 1714 and 1715:
Page 1716 and 1717:
Page 1718 and 1719:
Page 1720 and 1721:
Page 1722 and 1723:
Page 1724 and 1725:
Page 1726 and 1727:
Page 1728 and 1729:
Page 1730 and 1731:
Page 1732 and 1733:
Page 1734 and 1735:
Page 1736 and 1737:
Page 1738 and 1739:
Page 1740 and 1741:
Page 1742 and 1743:
Page 1744 and 1745:
Page 1746 and 1747:
Page 1748 and 1749:
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DOING BUSINESS INNEW ZEALANDIntrodu
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incorporated in New Zealand, anover
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changes to details of name, address
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the application for reaching a deci
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conditions as being satisfied, with
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A security means any interest or ri
Page 1762 and 1763:
(c) the “creep” exception, whic
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EMPLOYMENTEmployment relationshipEs
Page 1766 and 1767:
to redundancy compensation unlessem
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Consumer Guarantees ActThe Consumer
Page 1770 and 1771:
Creditor protection: PersonalProper
Page 1772 and 1773:
parliamentary system known as theWe
Page 1774 and 1775:
The Act incorporates a fixed proces
Page 1776:
SectorVoluntaryReportingMandatoryRe
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www.spnglegal.comDOINGBUSINESSINNIG
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www.spnglegal.comFOREWORDIn the wak
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www.spnglegal.com__________________
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INVESTING IN PARAGUAY
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3. Corporations4. Hague ApostilleE.
Page 1819 and 1820:
partnerships between the public and
Page 1821 and 1822:
The National Telecommunication Comm
Page 1823 and 1824:
) Since 5001 (five thousand one) ba
Page 1825 and 1826:
Right now, the boom of economic sus
Page 1827 and 1828:
The PPP Act 5102/2013 seeks to esta
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The Paraguayan Ministry of Foreign
Page 1831 and 1832:
employed by Decentralized entities
Page 1833 and 1834:
This Act seeks to regulate the manu
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or compliance with any other type o
Page 1837 and 1838:
c) the party against whom the judgm
Page 1839 and 1840:
Article 11 states that: “The Judg
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conditions provides both factories
Page 1843 and 1844:
A) DENOMINATIONThese corporations c
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An S.R.L. is not dissolved by a par
Page 1847 and 1848:
or resolution, or who has left a re
Page 1849 and 1850:
Directors shall prepare an annual i
Page 1851 and 1852:
FOR MORE INFORMATION:Contact: Mr. H
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Doing Business in PolandPREFACEThis
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Doing Business in Poland1. INTRODUC
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Doing Business in PolandLabour Forc
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Doing Business in PolandLimited par
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Doing Business in Poland3. FINANCE
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Doing Business in Polandemployer in
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Doing Business in PolandTax GroupsT
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Doing Business in Poland5.6 Inherit
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Doing Business in PolandAPPENDIX 1D
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Doing Business in PolandCONTACT DET
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GENERAL PRESENTATION OF THE LEGAL S
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In addition, there are also militar
Page 1878 and 1879:
The joint venture is an agreement c
Page 1880 and 1881:
4. The setting up procedure of a fo
Page 1882 and 1883:
The non residents who obtain income
Page 1884 and 1885:
• other local taxes.However, for
Page 1886 and 1887:
terminated by either party, by mean
Page 1888 and 1889:
The economic and technical operatio
Page 1890 and 1891:
In respect to the installed capacit
Page 1892 and 1893:
DOING BUSINESS IN SPAINSeptember 20
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GENERAL INFORMATIONLocation and Are
Page 1896 and 1897:
INVESTMENT FACTORSGovernment Attitu
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The only limit to the freedom of in
Page 1900 and 1901:
have habitual residence outside Spa
Page 1902 and 1903:
Foreign Investments in SpainWhen in
Page 1904 and 1905:
9. INACTIVITY: Unlike an SA, the in
Page 1906 and 1907:
services providers shall meet befor
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Minimum agePeople under the age of
Page 1910 and 1911:
Working hoursWorking hours are as s
Page 1912 and 1913:
Law on visas for entrepeneursThis A
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1. Penalties and fines2. Corporate
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profit participations derived from
Page 1918 and 1919:
Personal Income TaxIn General. This
Page 1920 and 1921:
The maximum marginal rate (for the
Page 1922 and 1923:
Taxpayers who are required to file
Page 1924 and 1925:
Taxable eventsThe following transac
Page 1926 and 1927:
established in a country with which
Page 1928 and 1929:
Certain mercantile law public deeds
Page 1930 and 1931:
What is needed in order to formaliz
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4. Standard application form (Form
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The chosen name of the new company
Page 1936 and 1937:
A “sociedad anónima” -“publi
Page 1938 and 1939:
SENGULER & SENGULERLAW OFFICEDOING
Page 1940 and 1941:
INTRODUCTIONIn the last 10 years Tu
Page 1942 and 1943:
Specific Characteristics of the JSC
Page 1944 and 1945:
TAXATIONA brief outline of the prin
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ANTI-CORRUPTIONCorruption poses an
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The OECD ConventionThe Organisation
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Workplaces with fewer than 30 emplo
Page 1952 and 1953:
ACQUISITION OF PROPERTYAcquisition
Page 1954 and 1955:
Establishing a business inthe Unite
Page 1956 and 1957:
I OverviewIntroductionThis publicat
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LLPs were created by the Limited Li
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should personally contribute to the
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disclosure by both the overseas com
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Basic charging provisionsThe UK has
Page 1966 and 1967:
will also generally attract stamp d
Page 1968 and 1969:
esident goes non-resident for five
Page 1970 and 1971:
9. Information and consultationBy l
Page 1972 and 1973:
Prior to 6 April 2006, UK tax restr
Page 1974 and 1975:
and that they have money under thei
Page 1976 and 1977:
V Property, planningand environment
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National Planning Policy Framework
Page 1980 and 1981:
VI Intellectual propertyAll busines
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owner of a database right is normal
Page 1984 and 1985:
system will produce a fairly fast t
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