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In AML & Financial Services Regulatory

Germany: Compliance and Investigation Trends in Germany in 2020

by , and 1 Min Read

In this publication, our lawyers from different practice groups discuss the trends in compliance and investigations of 2020 in Germany. We take a look at the most important developments and court decisions of2020. Discussing these trends will help companies doing business in Germany to grasp the developments in the area of compliance and investigations in the future. After providing a general overview and presenting the highlights of the developments in the last year, each practice group will outline the developments in their respective practice areas in greater depth.

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In Corporate Governance

United Kingdom: Black Lives Matter – What 2021 and beyond looks like for employers

by , and 12 Mins Read

The Black Lives Matter movement, accelerated by the murder of George Floyd, sparked a global awakening to racial disparities in society. Impassioned protests were promptly followed by donations to non-governmental organisations and corporate statements of allyship. Over nine months on from George Floyd’s death in May 2020, we explore what long-term impact this epiphany could have for employers, the workforce, and employment law.

In CSR

United Kingdom: UK Government announces new measures over alleged Xinjiang human rights concerns

by , and 2 Mins Read

On 12 January 2021, UK Foreign Secretary Dominic Raab announced new measures to ensure that UK companies are neither complicit in, nor profit from, alleged human rights violations in Xinjiang, China. See press release here. Under the new measures, the UK will review export controls in order to prevent exports of…

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In Employment

Luxembourg: Incentive scheme for hiring highly skilled employees – an update of the regime

by , , , , and 8 Mins Read

On 14 October 2020, Luxembourg announced new provisions with respect to incentive for highly skilled and qualified workers (“Impatriate Regime”) as part of the 2021 budget bill (“Law”).1

The Impatriate Regime was introduced back in 20112 and was further amended by several circulars, including the most recent Circular LIR No. 95/2 dated 27 January 2014 (“Circular”) which have been repealed in the meantime. The government has now decided to codify the Impatriate Regime under Article 115(13) b. of the Luxembourg income tax law (LITL) and to introduce some limited changes.

The aim of Article 115(13) b. of the LITL remains close to the original objective of the Circular, which was to further enhance the competitiveness of Luxembourg by enabling Luxembourg employers to hire new talent from abroad. The changes introduced by the Law should further simplify the procedure, strengthening the clear intention of Luxembourg to remain attractive from an economic perspective.

Below we describe the regime that will be applicable as from 1 January 2021 while highlighting the main changes compared to the former rules.

In Asia-Pacific

Australia: Privacy reform in Australia – Issues Paper released

by , and 7 Mins Read

The Australian Government has released comprehensive terms of reference and an issues paper (“Issues Paper”) as part of its long-awaited review of the Australian Privacy Act 1988 (Cth) (“Privacy Act”). The review forms part of the government’s response in December 2019 to recommendations in the Australian Competition and Consumer Commission’s (ACCC) Digital Platforms Inquiry (“DPI Report”) to strengthen privacy laws in Australia. It marks the first of two papers seeking public input on the Privacy Act.

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