Transferring employees abroad raises tax issues; companies planning to assign employees to a foreign country, even temporarily, need to examine the tax consequences

Article Abstract:

Employers considering the transfer of employees abroad for any period of time, no matter how brief, must be aware of the income and social security tax consequences of such a decision for both themselves and their employees. Tax jurisdictional disputes are common. Many countries tax the income of resident and non-resident aliens on either a worldwide or a domestic basis. Those seeking relief from double taxation based on tax treaty provisions are often required to file tax forms to gain an exemption. Tax laws in the US, Argentina, France, Germany, Canada and South Africa are discussed.

Interpretation and construction, Taxation, Economic aspects, Laws, regulations and rules, Tax treaties, Employment abroad, Overseas employment, Foreign source income taxation, Employee relocation, Social security taxes

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Since international construction contracts can pose unexpected risks, attorneys need to become familiar with foreign trade organizations' forms and local laws

Article Abstract:

The trend in business is economic globalization, and US companies with international interests need to minimize their economic risk by carefully negotiating international construction contracts and by including in the contracts procedures for resolving construction disputes. In international construction project contracts, the design professional tends to have more discretion with the project than is customary in the US. Other differences include the presence of nominated subcontractors and the different location of risks.

Building, Developing, and General Contracting, GENERAL BUILDING CONTRACTORS, Building Construction, Construction industry, Construction, Contracts, Buildings, International law, Building

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Foreign state subsidy's veil is not easily pierced

Article Abstract:

The Third Circuit's decision in Federal Insurance v. Richard I. Rubin and Co. exemplifies the difficulties of piercing the corporate veil when the ultimate owner is a foreign state. The court held that the state-owner of a partnership created to buy a building that burned was not liable under the Foreign Sovereign Immunities Act because the owner's limited commercial activity in the US could not be characterized as having a direct influence on the claims at hand. Details are discussed.

Cases, Corporations, Tort liability, Tort liability of corporations, Immunities of foreign states, State immunities

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