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New Findings on Links between Urban Expansion and Viral Disease in Vietnam Offer Lessons for COVID-19

By James H. Spencer, Sumeet Saksena, and Jefferson Fox HONOLULU (1 April 2020)—The current COVID-19 pandemic, which started in Wuhan, China, underscores what the public health community has warned about for more than two decades—the risk of viral diseases capable of spreading from animal to human hosts. The first outbreaks of “bird flu” (highly pathogenic avian influenza―HPAI, subtype H5N1) raised similar concerns 20 years ago―concerns that have persisted with the outbreak of SARS in 2002–2004 and COVID-19 today. New outbreaks of avian influenza are also still occurring in poultry and humans, primarily in Asia but also in other parts of the world.

This is a summary only. Click the title for the full article, or visit www.EastWestCenter.org/Research-Wire for more.




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Japan and South Korea: Two "Like-Minded" States Have Mixed Views on Conflicts in the South China Sea

By Rebecca Strating HONOLULU (24 April 2020)—Many argue that China’s increasingly aggressive posture in the South China Sea is an attempt to unilaterally alter the US-led regional order, which includes an emphasis on freedom of navigation. In response, the US has stressed the importance of support from “like-minded” states—including Japan and South Korea—in defending freedom of navigation in the South China Sea and elsewhere. This characterization, however, disguises important differences in attitudes and behavior that could hinder joint efforts to push back against China.

This is a summary only. Click the title for the full article, or visit www.EastWestCenter.org/Research-Wire for more.




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An Aging Population in Asia Creates Economic Challenges

By Andrew Mason, Sang-Hyop Lee, and Donghyun Park HONOLULU (8 May 2020)—Elderly populations in Asia are expanding more quickly than other age groups. Low fertility rates result in fewer children and eventually fewer working-age adults, while elderly populations are living longer.

This is a summary only. Click the title for the full article, or visit www.EastWestCenter.org/Research-Wire for more.




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Continental Resources Declares Force Majeure And Goes Into Hibernation




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Realty Income: Taking Nothing For Granted



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  • Williams Equity Research


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Fundamental Data On REITs In COVID-19 Environment




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I Have Doubts That Peabody Energy Corporation Can Survive




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PerkinElmer: The Market Completely Missed The Transformation



  • PKI
  • Belgian And Bullish


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Northrim: Buy This Alaskan Bank At A Steep Discount - Behind The Idea




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Coronavirus - Alert level 4 lockdown regulations – South Africa

Under Gazette number 43258 of 29 April 2020, the Department of Co-Operative Governance and Traditional Affairs has issued regulations (“Regulations”) that repeal Government Notice No. 318 of 18 March 2020, as amended by Government Notice...




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Brexit Briefing: Cross Border Employees and Social Security Contributions

  1. Brexit Implications for Social Security Contributions 1.1 If the UK leaves the EU there may be social security implications for UK employers who have employees working in the EU, EEA or Switzerland. If there is a no deal Brexit then action...




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Taxing the Digital Economy – Are we nearly there yet?

Introduction On 31 January 2020, the OECD issued a further update on its work on the taxation of the digital economy. The catchily titled “Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Chal...




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UK government Budget response to Coronavirus outbreak

Given the development of the COVID-19 situation, it was anticipated that the UK government Budget would have a very different focus than originally expected. Trailed as the showcase fiscal policy event of the new Conservative government, it was alw...




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Coronavirus - Tax Developments - Germany

  German Finance Ministry Offers Protective Shield and Other Special Tax MeasuresMarch 13, 2020 The German Finance Ministry announced an unlimited protective shield for all companies in Germany. Pro...




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Coronavirus – HMRC Stamp Office reacts to COVID-19 measures - UK

The UK HMRC Stamp Office has released details of how it will temporarily change its procedures to allow for the submission and payment of stamp duty in respect of transfers of shares in UK companies. The standard requirements of HMRC in order to st...




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New UK consultation on notification of uncertain tax treatment by large businesses

The UK government announced at the March Budget that they intend to introduce a requirement for large businesses to notify HMRC where they adopt an “uncertain tax treatment”.  The proposal is designed to improve HMRC’s ability...




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Coronavirus - Requirements for granting tax relief - Germany

Corona tax deferrals in the light of the applicable law Since the publication of the guideline from the German Federal Ministry of Finance ("Bundesfinanzministerium", BMF) published 19 March 2020 (cf. our ...




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Coronavirus – VAT relief for businesses – UK

  On 26 March 2020, the Chancellor Rishi Sunak proposed a package of tax measures relevant to UK businesses, large and small to help ease the pressures we face from the impact of COVID-19.  One of the measures in force, is the deferral of ...




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Coronavirus – Tax support for businesses – Russia

The main support measures proposed by the government that affect the payment of taxes, fines and penalties On March 31, 2020, the State Duma and the Federation Council of the Russian Federation approved the Draft of Federal Law No. 862653-7, which i...




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Coronavirus - Import duty and VAT on medical supplies, equipment and protective clothing - Europe

In order to help in the fight against COVID-19, the European Commission has adopted a Decision, addressed to the Member States, which allows for tax authorities across Europe to offer import tax reliefs to importers of personal protective equipment ...




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Coronavirus - Guidance on corporate residence and permanent establishments – UK

In the midst of the current COVID-19 pandemic, businesses have been faced with a series of international tax questions on residence, permanent establishments and taxing rights of employee income. The general ambiguity of some of these tests does not...




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Coronavirus - (Real Estate) investment funds in the Corona crisis: Liquidity risks through regulatory and tax provisions - Germany

No support in the Corona crisis... The measures already initiated by the German Federal Government and the EU Commission to support and secure liquidity in the Corona crisis are focused on the industries directly affected by Corona/ COVID 19. They ...




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Coronavirus - Tax relief measures for volunteers and donations – Germany

Tax relief for volunteers and donations in the Corona crisis The Corona crisis poses enormous challenges for the whole society. In order to mitigate the spread of the pandemic, a wave of helpfulness and solidarity has been raised to assist the fello...




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Tax residence and permanent establishments in the time of Covid-19

Where do I lay my hat? Tax residence and permanent establishments in the time of Covid-19 Read the article here > This article was first published in Taxation on 9 April 2020....




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Coronavirus - DTA Luxembourg and DTA Netherlands – Cross-border commuters (“Grenzpendler”) working in their home offices - Germany

German-Luxembourg cross-border commuters Luxembourg and Germany have concluded a mutual agreement (Verständigungsvereinbarung) for Covid 19 related home office activities (für Corona bedingte Home Office Tätigkeiten) on 3 April 2020,...




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IR35 – Could your business be facilitating tax evasion?

What you need to know As part of the response to COVID-19 the Government has delayed the introduction of the new IR35 rules (which extend the current IR35 rules that apply to public sector bodies to medium and large private sector organisations) unt...




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Coronavirus – Austria and German agreement on tax treatment of home office working - Germany

In line with the Federal Ministry of Finance's press release dated 3 April 2020, Germany and Austria have concluded a mutual agreement for Covid 19-related home office activities on 15 April 2020, which relates to the application of the Double Tax ...




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Coronavirus – Extension for filing of preliminary wage tax returns – Germany

Relief through extension of filing deadlines for employers in the Corona crisis In a letter dated 23 April 2020, the Federal Ministry of Finance has provided tax relief by extending the filing deadlines for preliminary wage tax returns (Lohnsteuer-A...




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Coronavirus - Flat-rate carryback for expected losses – Germany

Retroactive reduction of advance tax payments for 2019 ... Due to the coronavirus crisis, many taxpayers can expect their income to collapse considerably in 2020, leading to losses that can be offset against tax payments. Such losses can be off...




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Coronavirus - Tax Developments - Global

Authorities across the globe are rapidly employing short-term protective measures against the economic impacts of COVID-19. The efforts include measures support businesses and their employees. Our team of tax lawyers is actively monitoring global r...




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Coronavirus - Treasury Update: Zero-rating from 1 May 2020 - UK

Summary The UK Government has recently announced the zero-rating for supplies of PPE equipment and E-Publications from 1 May 2020.  E-Publications means electronically supplied books, brochures, pamphlets, newspapers, magazines, journals a...




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Coronavirus – Changes in the customs regulation and the EAEU – Russia

Due to COVID-19 pandemic, Russia and the EAEU1 have adopted a number of customs regulation measures aimed at stimulating the importation of necessary goods to Russia and the EAEU, mainly through tariff regulation measures as well as restricting the ...




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Covid-19 Tax Legislation Update

With the continued economic impact of the Covid-19, amendments and updates were published on 1 May 2020 to address various tax relief measures that are available to qualifying taxpayers. The initial measures contained in the draft Disaster Managemen...




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HR e-briefing 397 - EU agrees major changes to European Works Councils

The European Parliament agreed to a new 'recast' version of the European Works Council (EWC) Directive on Monday 15 December and this was confirmed when MEPs voted in favour on Tuesday 16 December. The recast EWC Directive is now expected to be...




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New European Works Council legislation: what will it mean in practice?

The Government has responded to the 2009 European Works Council (EWC) Directive by publishing draft implementing Regulations and stating their intention to finalise them in 2010, but delay implementation until 5 June 20...




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Eversheds' HR e-briefing 468 - Temporary cap on non-EU migration and launch of consultation on permanent annual cap

On Monday, the Home Secretary, Theresa May, launched the consultation document for the proposed permanent annual limit on non-EU economic migration. At the same time, details of a temporary limit to operate in the interim period until April 2011 wer...




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HR e-briefing 494- Key strike law decision from Court of Appeal

The law relating to industrial action is complicated and many aspects are unclear, mainly because of conflicting court decisions, complex statutory rules or because of the absence of judicial interpretation. In particular, uncertainty exists over th...




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IHC HR e-briefing 141 - Key strike law decision from Court of Appeal

The law relating to industrial action is complicated and many aspects are unclear, mainly because of conflicting court decisions, complex statutory rules or because of the absence of judicial interpretation. In particular, uncertainty exists over th...




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Practical Implications of RMT v Serco Ltd and Aslef v London & Birmingham Railway Ltd

Introduction

Full Article



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Eversheds' HR e-briefing 508: Significant change for European Works Councils from 5 June 2011

There are over 900 European Works Councils (EWCs) providing for pan-European workplace consultation involving cross-border restructuring, mergers and transfers. While employers with EWCs have differing views on their success and relevance to date, l...




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UK HR ebrief: Q&A briefing on collective redundancies and the Woolworths decision

In



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UK IHC HR ebrief EU appears open-minded about pay between assignment contracts

EU appears open-minded about pay between assignment contracts Having inherited the Agency Workers Regulations 2010 on taking office, the UK Government had p...




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Eversheds Sutherlands UK Labour Law E-briefing - Court of Appeal upholds small single collective bargaining unit

Court of Appeal upholds single collective bargaining unit for only 1.2% of employees in an otherwise non-unionised employer In a significant development for employers, particularly those without recognised trade unions and those with dispersed busin...




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Commencement of the new National Minimum Wage Act, 2018

The highly anticipated new National Minimum Wage Act No. 9 of 2018 (“NMWA”) came into operation on 1 January 2019. It is important to note that section 17(4) of the NMWA, which provides that the application of the new minimum wage applie...




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Radical changes to the civil litigation costs regime?

Over the past decade various attempts have been made to ensure civil litigation and "access to justice" are affordable to all. Indeed when the Woolf reforms were introduced over ten years ago one fundamental tenet of these reforms was to make the co...




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Good faith in commercial contracts: another development?

Introduction In April we reported on a High Court case that implied a duty of good faith into a commercial contract, with the result that a party may be potentially restricted in the way it acts in exercising its rights. That case was Alan Bates and...




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Coronavirus - Guidance for Financial Services - the UK

The FCA has today published a statement for financial services firms with guidance setting out its expectations for effectively responding to the Covid-19 outbreak. Consistent with existing regulatory requirements, the FCA expects all firms to have ...




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Coronavirus - Electronic signatures and COVID-19 - UK

As the world tries to navigate the challenges of novel coronavirus (COVID-19), we have seen a significant increase in demand for the use of electronic signatures. As businesses and public bodies implement home-working protocols (in response to gov...