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CHAPTER 6TAXATION LAWSince 2000, the government of Canada has steadily reducedcorporate and personal income tax rates at all income levels, andhas also introduced various tax measures to create a favourabletax environment to encourage investment and entrepreneurship inCanada. The current status of these initiatives is reflected below.Taxation Law 55
The primary basis for taxation in Canada isresidence of the taxpayer; Canada does notimpose tax on the basis of citizenship. Anyresident of Canada, whether individual orcorporate, pays tax on its worldwideincome. The federal Income Tax Act (“ITA”)does not define the term resident.Generally, residency is determined usingcommon law principles, taking intoconsideration factors such as the dwellingplace of individuals and the location of acorporation’s central management andcontrol. Certain deeming provisions in theITA may also apply.Non-residents pay tax on their Canadiansource income, which will typically includeincome from employment or businesscarried on in Canada and the disposition oftaxable Canadian property. Taxes on nonresidentsare subject to relief by way of ratereduction or, to a limited extent, eliminationof Canadian tax, under a tax treaty. Canadahas an extensive network of treaties, withapproximately 90 treaties currently in force.CORPORATE TAXATIONThe entity chosen by a taxpayer to conductits business activities will determine how thebusiness will be taxed. For instance, a soleproprietor adds the business income earnedfrom the business to his or her personalincome. A partnership must compute itsincome as though it were a separatetaxpayer and then a partner’s share of thepartnership income is taxed at the samerates applicable to other income earned bysuch partner. Hence, partnerships aregenerally flow-throughs for tax purposes.Special rules apply to limited partners thatmay, in certain circumstances, restrict theirability to claim losses of a limitedpartnership allocated to them.Unlike partnerships, trusts resident inCanada are taxable entities under the ITA.However, certain trusts, including personaltrusts and mutual fund trusts, may beeligible for an offsetting deduction in respectof amounts distributed to beneficiaries. Theeffect of such rules is to reduce (oreliminate) tax at the trust level. Suchdistributions are generally taxable in thehands of the beneficiaries.An incorporated company is also taxed as aseparate legal entity. Any corporationresident in Canada is liable for Canadianincome tax on its worldwide income (subjectto relief from applicable tax treaties to whichCanada is a party). A corporation canestablish Canadian residency byincorporating in Canada (or a province orterritory within Canada) or by having itsdirecting mind reside in Canada. Theapplicable federal corporate tax rate willvary, according to the nature of acorporation’s business, its residency statusand its affiliations.Foreign Investment in CanadaForeign corporations planning to invest inCanada may establish their Canadianoperations either through a branch or aCanadian subsidiary company. The taxtreatment of a branch versus a subsidiaryvaries significantly, so foreign investorsshould carefully consider which option willminimize their tax burdens before investingin Canada.Taxation Law 56
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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
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
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- 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
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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
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
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iithe home is used for not more tha
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a. Offshore Investment FundsUnder A
Page 752 and 753:
The group taxation regulation is ai
Page 754 and 755:
AUSTRIA’’S DOUBLE TAXATION TREA
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Treaty Limits on Withholding TaxesC
Page 758 and 759:
- 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
Page 788 and 789:
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
Page 816 and 817:
If Brazil has signed an agreement t
Page 818 and 819:
After August 2010, through a new AG
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5.4. Construction RightOwners may e
Page 822 and 823:
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
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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
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 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 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:
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:
Page 1750 and 1751:
DOING BUSINESS INNEW ZEALANDIntrodu
Page 1752 and 1753:
incorporated in New Zealand, anover
Page 1754 and 1755:
changes to details of name, address
Page 1756 and 1757:
the application for reaching a deci
Page 1758 and 1759:
conditions as being satisfied, with
Page 1760 and 1761:
A security means any interest or ri
Page 1762 and 1763:
(c) the “creep” exception, whic
Page 1764 and 1765:
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
Page 1779 and 1780:
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
Page 1829 and 1830:
The Paraguayan Ministry of Foreign
Page 1831 and 1832:
employed by Decentralized entities
Page 1833 and 1834:
This Act seeks to regulate the manu
Page 1835 and 1836:
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
Page 1841 and 1842:
conditions provides both factories
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A) DENOMINATIONThese corporations c
Page 1845 and 1846:
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
Page 1861 and 1862:
Doing Business in Poland3. FINANCE
Page 1863 and 1864:
Doing Business in Polandemployer in
Page 1865 and 1866:
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
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
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
Page 1932 and 1933:
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
Page 1946 and 1947:
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
Page 1958 and 1959:
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
Page 1964 and 1965:
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
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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