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(i)(ii)(iii)(iv)Damages. This is calculated as salary for the period to the end of the employmentcontract by way of ordinary notice which would have to have been given by theemployer. For the first three months it is calculated without regard to any newemployment but for the rest of the time, salary received in the new employmentwill be taken into account (Article 29 (1), Salaried Employees Act, Article 1162(b),General Civil Code).Pro-rata vacation compensation. This is calculated on the basis of the vacationallowance for a year which has not been used, and the point during that yearwhen employment ends.Proportionate share of the Christmas remuneration, additional holiday payment(the 13th and 14th salaries) and other remunerations allowed under Austrian law.Any applicable severance pay or as agreed, (see D.1.a.iv) below).iiiTermination With NoticeaWhere PermittedProvided that termination with notice is permitted, there is no requirement to show cause orgood reason in order to give notice. The only requirement for such termination is that theproper period of notice is adhered to and the notice itself is properly given. See III.i.b.b Where not PermittedTermination with notice will not be permitted unless certain conditions are met in thefollowing cases:Multiple TerminationsEvery employer must notify the relevant government employment office(Arbeitsmarktservice) in writing not less than 30 calendar days before, if within a 30-dayperiod(i)(ii)(iii)(iv)in businesses with 21–100 employees, the employer intends to terminate five ormore employees,in businesses with 100–600 employees, the employer intends to reduce thenumber of employees by at least 5 per cent,in businesses with more than 600 employees, the employer intends to reduce thenumber of employees by at least 30, andin any businesses, the employer intends to terminate five or more employeesabove the age of 50 years.The notification of termination procedure may then only take place upon obtaining theapproval of the employment office.Please refer to III.i.e above with regard to the following:Members of Workers’ Council.Workers within the Scope of the Protection of Mothers Act and Fathers Leave Act.Military Servicemen.Apprentices.Invalids and Victims of Political Persecution.- 53 -
(i)(ii)(iii)(iv)Damages. This is calculated as salary for the period to the end of the employmentcontract by way of ordinary notice which would have to have been given by theemployer. For the first three months it is calculated without regard to any newemployment but for the rest of the time, salary received in the new employmentwill be taken into account (Article 29 (1), Salaried Employees Act, Article 1162(b),General Civil Code).Pro-rata vacation compensation. This is calculated on the basis of the vacationallowance for a year which has not been used, and the point during that yearwhen employment ends.Proportionate share of the Christmas remuneration, additional holiday payment(the 13th and 14th salaries) and other remunerations allowed under Austrian law.Any applicable severance pay or as agreed, (see D.1.a.iv) below).iiiTermination With NoticeaWhere PermittedProvided that termination with notice is permitted, there is no requirement to show cause orgood reason in order to give notice. The only requirement for such termination is that theproper period of notice is adhered to and the notice itself is properly given. See III.i.b.b Where not PermittedTermination with notice will not be permitted unless certain conditions are met in thefollowing cases:Multiple TerminationsEvery employer must notify the relevant government employment office(Arbeitsmarktservice) in writing not less than 30 calendar days before, if within a 30-dayperiod(i)(ii)(iii)(iv)in businesses with 21–100 employees, the employer intends to terminate five ormore employees,in businesses with 100–600 employees, the employer intends to reduce thenumber of employees by at least 5 per cent,in businesses with more than 600 employees, the employer intends to reduce thenumber of employees by at least 30, andin any businesses, the employer intends to terminate five or more employeesabove the age of 50 years.The notification of termination procedure may then only take place upon obtaining theapproval of the employment office.Please refer to III.i.e above with regard to the following:Members of Workers’ Council.Workers within the Scope of the Protection of Mothers Act and Fathers Leave Act.Military Servicemen.Apprentices.Invalids and Victims of Political Persecution.- 53 -
ivLegal Consequences for Employer and Employee on TerminationaRights of Employee on Termination by EmployerTermination on NoticeWhen the employee’s contract has been terminated by the employer, he or she hascertain minimum entitlements:(i)(ii)(iii)(iv)(v)A certain amount of free time each week to seek new employment. This time isoften fixed by collective agreements and in any event the Salaried Employees Actstates that an employee is allowed at least eight hours per week to seek newemployment, unless the employee is the party who terminated the contract.Wages to the end of the applicable notice period. If the employer does notcomply with the notice period, the employee is in any event entitled to thosewages.Pro-rata vacation leave not yet taken. This is calculated on the basis of thevacation allowance for a year which has not been used and the point in timeduring that year at which employment ends. Proportional share of the Christmasremuneration holiday payment and other remunerations due under Austrian law,including any variable compensation.Severance payment scheme. In general, severance payments have beenabolished for all employees who commenced their current employment on or after1 January 2003.Employees who began work before that date and whose employment contract isterminated either by the employer giving notice, by mutual agreement betweenthe parties or by the employee for a valid reason and who have worked with thesame employer for at least three years are still entitled to a statutory severancepayment (‘Abfertigung’). The amount will depend on the period the employee hasworked and is calculated as follows:Employment Severance payafter 3 years 2 monthly remuneration paymentsafter 5 years 3 monthly remuneration paymentsafter 10 years 4 monthly remuneration paymentsafter 15 years 6 monthly remuneration paymentsafter 20 years 9 monthly remuneration paymentsafter more than 25 years 12 monthly remuneration paymentsThe ‘monthly remuneration payment’ is the average amount an employeereceived per month, including pro-rata 13th and 14th salaries, bonus payments,payments for regular overtime, commissions etc.In case of dismissal by the employer for a valid reason or in case of ordinarytermination by the employee no severance payment is due.An employee is also entitled to severance payment if the employment isterminated by his retirement. The family of a deceased employee is entitled tohalf of the severance pay the employee would have been entitled to at the time ofhis death if the employment had been terminated. Similarly, pregnant women areentitled to terminate their employment and nonetheless receive half of theirseverance pay.Employee Benefit Funds. In order to promote the mobility of employees and toallocate available human resources more efficiently, the system of severancepayments has been abolished for all employees who started work on or after 1January 2003 and has been replaced by a different system set out in theEmployee Benefit Act (“Mitarbeitervorsorgegesetz”) as follows:- 54 -
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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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2015InternationalClientSeminarALFAI
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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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2015 INTERNATIONAL CLIENT SEMINARFA
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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 your state recognize a self
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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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3. Does your state recognize a self
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3. Does your state recognize a self
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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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3. Does your state recognize a self
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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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3. Does your state recognize a self
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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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3. Does your state recognize a self
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3. Does your state recognize a self
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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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2015 INTERNATIONAL CLIENT SEMINARFA
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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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2015InternationalClientSeminarALFAI
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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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2015 INTERNATIONAL CLIENT SEMINARFA
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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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2015 INTERNATIONAL CLIENT SEMINARFA
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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
- Page 474 and 475:
The best solution to abusive litiga
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2015InternationalClientSeminarALFAI
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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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2015 INTERNATIONAL CLIENT SEMINARFA
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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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2015 INTERNATIONAL CLIENT SEMINARFA
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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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2015 INTERNATIONAL CLIENT SEMINARFA
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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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2015InternationalClientSeminarALFAI
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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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2015InternationalClientSeminarALFAI
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5 for the RoadWorkplace Trends - Wh
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5 for the RoadSex, Drugs, Rock and
- Page 688 and 689:
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
- Page 698 and 699:
- 2 -BUSINESS STRUCTURESCowell Clar
- Page 700 and 701:
- 4 -• unconscionable conduct in
- Page 702 and 703:
- 6 -Employers are required to main
- Page 704 and 705:
- 8 -TAXATIONCowell ClarkeIncome ta
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- 10 -The rates of income tax for t
- Page 708 and 709:
- 12 -IMMIGRATIONTressCoxGeneral bu
- Page 710 and 711:
- 14 -2. NominationThe employer mus
- Page 712 and 713:
- 16 -FOREIGN INVESTMENT REVIEW BOA
- Page 714 and 715:
- 18 -DEALING WITH THE AUSTRALIAN G
- Page 716 and 717:
- 20 -services provided through pan
- Page 718 and 719:
- 22 -DISPUTE RESOLUTION/COURT SYST
- Page 720 and 721:
- 24 -FOREIGN CORRUPT PRACTICESCowe
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- 26 -Foreign Corrupt Practices Act
- Page 724 and 725:
LAW OFFICESDR. F. SCHWANKVIENNAYOUR
- Page 726 and 727: AUTHORS:Friedrich Schwank, Dr. iur.
- Page 728 and 729: TABLE OF CONTENTS ::IntroductionEss
- Page 730 and 731: VII Semiconductor Chip Design Prote
- Page 732 and 733: - INTRODUCT IION -ESSENTIALS FOR FO
- Page 734 and 735: If this is so in the jurisdiction o
- Page 736 and 737: - CHAPTER ONE -DO’’S AND DON’
- Page 738 and 739: considered ineffective to the exten
- Page 740 and 741: - CHAPTER TWO -CORPORATE STRUCTURES
- Page 742 and 743: Other clauses of the Articles of As
- Page 744 and 745: to represent the AG.represent the A
- Page 746 and 747: - CHAPTER THREE -TAX PLANNINGIAttit
- Page 748 and 749: iithe home is used for not more tha
- Page 750 and 751: a. Offshore Investment FundsUnder A
- Page 752 and 753: The group taxation regulation is ai
- Page 754 and 755: AUSTRIA’’S DOUBLE TAXATION TREA
- Page 756 and 757: Treaty Limits on Withholding TaxesC
- Page 758 and 759: - CHAPTER FOUR -PROTECT YOUR KNOW-H
- Page 760 and 761: the date of priority, and is concer
- Page 762 and 763: It is also possible to declare a pa
- Page 764 and 765: In the latter case, the author main
- Page 766 and 767: - CHAPTER F IIVE -LABOUR AND EMPLOY
- Page 768 and 769: at present 38.5 hours per week. As
- Page 770 and 771: Non-compete ClausePost contractual
- Page 772 and 773: council having been given five days
- Page 774 and 775: (i)(ii)presents false papers or giv
- Page 778 and 779: 1. The employer must enter into an
- Page 780 and 781: viexample would be if some employee
- Page 782 and 783: iilook after the apprentice and occ
- Page 784 and 785: - CHAPTER S IIX -PENSIONS AND SUPER
- Page 786 and 787: A criminal investigation is under w
- Page 788 and 789: ixSurplus of AssetsThe Pension Fund
- Page 790 and 791: How to Invest in Brazila guide to i
- Page 792 and 793: 1. FOREIGN INVESTMENT CAPITAL AND C
- Page 794 and 795: In accordance with the new rules, f
- Page 796 and 797: Moreover, BACEN legislation also es
- Page 798 and 799: Today, consolidations, acquisitions
- Page 800 and 801: 3.1. Corporation (S/A)S/As are gove
- Page 802 and 803: The number of non-voting preferred
- Page 804 and 805: Special attention should be given t
- Page 806 and 807: occur without prior registration at
- Page 808 and 809: The quota capital may only be incre
- Page 810 and 811: more than half the quota capital, a
- Page 812 and 813: 3.5. ConsortiumDifferent organizati
- Page 814 and 815: With respect to trademarks, the Law
- Page 816 and 817: If Brazil has signed an agreement t
- Page 818 and 819: After August 2010, through a new AG
- Page 820 and 821: 5.4. Construction RightOwners may e
- Page 822 and 823: of Law 9,430 of 27 December 1996).
- Page 824 and 825: Earnings and capital gains derived
- Page 826 and 827:
Currently, the generally applied ra
- Page 828 and 829:
o) on the settlement of concurrent
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6.1.6.1. Social Integration Program
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Today, this new system is expected
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Of the total resources collected by
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In order to regulate Resolution 13/
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(i) Minimum age of 16;(ii) From 14
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During vacation, employees receive
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The sums deposited will be the prop
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(iv) 2.5% of the total gross revenu
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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
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The judgment of the proposals shall
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Law 8,987/95 fixes the policies for
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(ii) the penalties applicable to th
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The guarantees to be granted by FGP
- Page 860 and 861:
The bidding process for the contrac
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the impact of flooding caused by th
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This and the generation activities
- Page 866 and 867:
It is relevant to mention that in s
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indigenous peoples and communities,
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markets: commercial, industrial and
- Page 872 and 873:
5 of Law 11,508/07), and the prohib
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(iii) full depreciation during the
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This benefit is regulated by Decree
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14.6. RETAEROThe Special Tax Incent
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15. ACQUISITION OF COMPANIESThe tot
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joint and several liability of the
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BACEN may, if it deems necessary, a
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Liechtenstein, Norway and Switzerla
- Page 888 and 889:
Currently, UNASUR has twelve minist
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Ambassador Roberto Azevedo was appo
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Treaty for Legal Cooperation in Cri
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The Convention contains 101 article
- Page 896 and 897:
administrator of such company, with
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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
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Nevertheless, the federal governmen
- Page 908 and 909:
obligations set forth in the Mining
- Page 910 and 911:
A good opportunity for the explorat
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management in Brazil. Therefore, if
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The purpose of PPSA is to manage th
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24.12. OpportunitiesThe 1 st Biddin
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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
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NEW BRUNSWICKQuick FactsNatural res
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NOVA SCOTIAQuick FactsIt has a popu
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ECONOMIC EQUATION OFTHE ATLANTICADV
- Page 935 and 936:
THE CANADIAN POLITICAL ANDJUDICIAL
- Page 938:
Chapter 2Forms of BusinessOrganizat
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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
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Each province has its own Partnersh
- Page 950:
Chapter 3Regulation ofForeign Inves
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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
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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
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Franchising RegulationIn Atlantic C
- Page 990:
circumstances where a court finds t
- Page 994 and 995:
CHAPTER 6TAXATION LAWSince 2000, th
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Carrying on Business Through a Bran
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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
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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
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CHAPTER 10PRIVACY LAWFEDERAL LAWSPe
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audit, destroying personal informat
- Page 1038 and 1039:
Similar to PIPEDA, the Health Infor
- Page 1040:
PIIDPA applies to all records in th
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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
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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
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Water PollutionWater quality testin
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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 1202 and 1203:
Table of ContentsTable of Contents
- 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:
ByrneWallace I Why Ireland? A guide
- Page 1272 and 1273:
ByrneWallace I Why Ireland? A guide
- Page 1274 and 1275:
ByrneWallace I Why Ireland? A guide
- Page 1276 and 1277:
ByrneWallace I Why Ireland? A guide
- Page 1278 and 1279:
ByrneWallace I Why Ireland? A guide
- Page 1280 and 1281:
ByrneWallace I Why Ireland? A guide
- Page 1282 and 1283:
ByrneWallace I Why Ireland? A guide
- Page 1284 and 1285:
ByrneWallace I Why Ireland? A guide
- Page 1286 and 1287:
ByrneWallace I Why Ireland? A guide
- Page 1288 and 1289:
ByrneWallace I Why Ireland? A guide
- Page 1290 and 1291:
ByrneWallace I Why Ireland? A guide
- Page 1292 and 1293:
ByrneWallace I Why Ireland? A guide
- Page 1294 and 1295:
ByrneWallace I Why Ireland? A guide
- Page 1296 and 1297:
ByrneWallace I Why Ireland? A guide
- Page 1298 and 1299:
ByrneWallace I Why Ireland? A guide
- 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:
Official languages Date entered int
- Page 1484 and 1485:
Official languages Date entered int
- Page 1486 and 1487:
Official languages Date entered int
- Page 1488 and 1489:
Interests 3Paid to banks duringa la
- Page 1490 and 1491:
Interests 3Paid to banks duringa la
- Page 1492 and 1493:
Interests 3Paid to banks duringa la
- Page 1494 and 1495:
Interests 3Paid to banks duringa la
- 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
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174C H A P T E R I Xbetween franchi
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CHAPTER XSpecial Regulationsfor the
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According to this NOM, the informat
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In general terms, the Federal Consu
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In this respect it should be mentio
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individually or in association vita
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c) Diagnostic agents. 13 All produc
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4.6.4.2. Cleaning productsThe LGS c
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CHAPTER XIFinancing Guarantees1. In
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documents that evidence the existen
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Consequently, when the secured obli
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equirements for this process are th
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of its loan through these propertie
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5.2. Special Mortgages5.2.1. Indust
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to perform its contractual duties,
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CHAPTER XIIIndustrial Property1. In
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should include the power of attorne
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The industrial design registrations
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In this regard and just as with the
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prior to this petition, or a tradem
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In this respect, the authorizations
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translates this number into words a
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It should be emphasized that in bot
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a) A fine for up to 20 thousand day
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party; such indemnification accordi
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226C H A P T E R X I I IHowever, th
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228C H A P T E R X I I Ior use of t
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to point out that for there to be a
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any other system, the setting down
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(c) a better right has been proved
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f) To collect and deliver any royal
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5.3. Commercial Infringement Procee
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officials) and that, in addition to
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242C H A P T E R X I Vwas ultimatel
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244C H A P T E R X I Vers from thei
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eferred, the LFCE establishes pract
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248C H A P T E R X I Vis carried ou
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250C H A P T E R X I VAs an effect
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4. Mergers252C H A P T E R X I VAs
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) That the concentration could be a
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These concessions can take two form
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258C H A P T E R X V3) In the form
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Pursuant to the RGN, PEMEX must pro
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In relation to non-exclusive distri
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exclusivity rights for 12 years on
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266C H A P T E R X VThe LRACRP also
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a) A list of the tractor-trailers a
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c) The generation of electricity fr
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a) The petitioners must be natural
- Page 1610 and 1611:
274C H A P T E R X Vconsidered impo
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Before explaining each of these for
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278C H A P T E R X V Icurrency, dom
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same as those for which the ministr
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CHAPTER XVIIEnvironmental Law1. Int
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Thereafter we will analyze the regu
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2.2. Risk StudyWhen the activities
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) Micrognerators. Industrial, comme
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processing, packaging, distribution
- Page 1629 and 1630:
j) Not comply with regulations rega
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a) Description of the process;b) Di
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(Ley Federal sobre Metrología y No
- Page 1635 and 1636:
contains the chronological analysis
- Page 1637:
to health as a result of such conta
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304C H A P T E R X V I I IThe LFPA
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306C H A P T E R X V I I IIn the in
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308C H A P T E R X V I I Ibody does
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CHAPTER XIXCommercial CompaniesRegu
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of debt instruments. Therefore, we
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4) That one or more shareholders ar
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) Establish a program of gradual ad
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edistributed between the board of d
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CHAPTER XXInsolvency and Bankruptcy
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making when administrative, industr
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calendar days each, but without exc
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6. Specific Protections of Creditor
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330C H A P T E R X X INevertheless,
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under the current drafting the law
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The law also establishes the right
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Mexican laws govern all persons in
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3. Enforcement of Foreign Judgments
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It has been established as a genera
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of any person, whether a party or s
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esolve the appeal. The parties may
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d) Personal and commercial bankrupt
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348C H A P T E R X X I Ic) Internat
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350C H A P T E R X X I IThe parties
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352C H A P T E R X X I Irequesting.
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354C H A P T E R X X I IThe arbitra
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if the seat of the arbitration was
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The amparo proceeding will be prima
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9. Free Trade AgreementsMexico has
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parties. If they do not agree other
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proceeding may request a decision a
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CHAPTER XXIIICourt PrecedentIn Mexi
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3. Court Precedent Arising from Unc
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Von Wobeser y Sierra, S.C.Guillermo
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Doing businessin the NetherlandsEdi
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Doing business in the Netherlands 3
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Doing business in the Netherlands 5
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Doing business in the Netherlands 7
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Doing business in the Netherlands 9
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Doing business in the Netherlands 1
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Doing business in the Netherlands 1
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Doing business in the Netherlands 1
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Doing business in the Netherlands 1
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Doing business in the Netherlands 1
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Doing business in the Netherlands 2
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Doing business in the Netherlands 2
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Doing business in the Netherlands 2
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Doing business in the Netherlands 2
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Doing business in the Netherlands 2
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Doing business in the Netherlands 3
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Doing business in the Netherlands 3
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Doing business in the Netherlands 3
- Page 1746 and 1747:
Doing business in the Netherlands 3
- Page 1748 and 1749:
Doing business in the Netherlands 3
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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
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(c) the “creep” exception, whic
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EMPLOYMENTEmployment relationshipEs
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to redundancy compensation unlessem
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Consumer Guarantees ActThe Consumer
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Creditor protection: PersonalProper
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parliamentary system known as theWe
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The Act incorporates a fixed proces
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SectorVoluntaryReportingMandatoryRe
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www.spnglegal.comDOINGBUSINESSINNIG
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www.spnglegal.comFOREWORDIn the wak
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INVESTING IN PARAGUAY
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3. Corporations4. Hague ApostilleE.
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partnerships between the public and
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The National Telecommunication Comm
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) 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
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c) the party against whom the judgm
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Article 11 states that: “The Judg
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conditions provides both factories
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A) DENOMINATIONThese corporations c
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An S.R.L. is not dissolved by a par
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or resolution, or who has left a re
- Page 1849 and 1850:
Directors shall prepare an annual i
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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
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The joint venture is an agreement c
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4. The setting up procedure of a fo
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The non residents who obtain income
- Page 1884 and 1885:
• other local taxes.However, for
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terminated by either party, by mean
- Page 1888 and 1889:
The economic and technical operatio
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In respect to the installed capacit
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DOING BUSINESS IN SPAINSeptember 20
- Page 1894 and 1895:
GENERAL INFORMATIONLocation and Are
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INVESTMENT FACTORSGovernment Attitu
- Page 1898 and 1899:
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
- Page 1908 and 1909:
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
- Page 1916 and 1917:
profit participations derived from
- Page 1918 and 1919:
Personal Income TaxIn General. This
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The maximum marginal rate (for the
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Taxpayers who are required to file
- Page 1924 and 1925:
Taxable eventsThe following transac
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established in a country with which
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Certain mercantile law public deeds
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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
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A “sociedad anónima” -“publi
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SENGULER & SENGULERLAW OFFICEDOING
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INTRODUCTIONIn the last 10 years Tu
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Specific Characteristics of the JSC
- Page 1944 and 1945:
TAXATIONA brief outline of the prin
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ANTI-CORRUPTIONCorruption poses an
- Page 1948 and 1949:
The OECD ConventionThe Organisation
- Page 1950 and 1951:
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
- Page 1960 and 1961:
should personally contribute to the
- Page 1962 and 1963:
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
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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
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V Property, planningand environment
- Page 1978 and 1979:
National Planning Policy Framework
- Page 1980 and 1981:
VI Intellectual propertyAll busines
- Page 1982 and 1983:
owner of a database right is normal
- Page 1984 and 1985:
system will produce a fairly fast t
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