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Member Articles


The Balancing Act between Employers’ Legitimate Interest to Monitor Employees and Employees’ Right to Data Privacy

With the plethora of mitigating measures implemented and recommended by the health authorities to curb the spread of COVID-19, many businesses were compelled to shift their workforce to operate remotely from the safety o ...

World Economic Outlook

AJSH & Co LLP has published a guide reviewing the global economy outlook for 2020. The publication includes: Uncertain global outlook Policy implications Policy challenges (Monetary & fiscal policies) Glob ...

Court Refuses to Extend PIPA Time Limit Based on Claimant’s Inaction

Carter Newell Lawyers have successfully opposed an application to extend the applicant’s statutory limitation period on the basis the applicant failed to comply diligently with pre-court procedures in Faram v Hensec P ...

Vicarious Liability for Remote Christmas Parties

Author: Georgia Roberts Festivities will be very different this year. Despite exiting a national Lockdown this week, 98.7% of the population in England find themselves in tiers 2 or 3 in the run up to Christmas. As such ...

FSAs, HSAs, Grace Periods, and Carryovers

In part, due to the COVID-19 pandemic, some employers are exploring opportunities to allow employees to use their unused health flexible spending arrangements (“health FSAs”) funds from 2020. There are essentially tw ...

Section 962 to the Rescue: How U.S. Shareholders Can Get a Foreign Tax Credit to Help with GILTI

Author: Ray Polantz Pass-through forms of business such as S Corporations and partnerships offer certain domestic tax benefits — namely, the avoidance of double taxation and the ability to claim the 20% deduction unde ...

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