En su Comunicación del 19 de marzo de 2025 sobre la Unión de Ahorro e Inversiones (Savings and Investment Union, “SIU”), la Comisión Europea propuso la elaboración de un paquete de medidas de impulso de las pensiones complementarias para conseguir, junto con otras iniciativas, el objetivo de que el ahorro de los ciudadanos europeos se […]

Employers have had the option to offer qualified transportation fringes on a tax-advantaged basis going back to 1992. Since 1998, employees have been able to pay for these benefits through pretax salary reductions under Internal Revenue Code (IRC) § 132(f). The tax exemption extends to commuting expenses for transit passes, qualified parking and van pools. […]

If an employer needs to employ someone in a country where it has no base, there could be all sorts of legal and administrative complications concerning, for example, the management of tax and social security withholdings. To simplify the management of these employees, businesses sometimes use what are known as ‘Employers of Record’.   Accede […]

Hiring independent contractors versus employees determines your tax responsibilities and legal obligations. For global businesses, the decision also impacts market entry speed and workforce flexibility. There are many things to consider when choosing the right worker type for your business.   Accede al recurso completo Fuente: G-P

Foreign direct investment (FDI) projects can face high costs and considerable challenges navigating U.S. compliance requirements. State economic development incentives might be available to finance FDI projects, even in years where there are income tax losses.   Accede al recurso completo Fuente: Crowe

The Court of Justice for the European Union (CJEU) has handed down its judgment in the case of Latombe v Commission, underscoring the continuing validity of the EU-US Data Privacy Framework (DPF) as a lawful transfer mechanism under the GDPR.   Accede al recurso completo Fuente: Sagardoy Ius Laboris

Understanding the difference between part-time employment and full-time employment is essential for both employers and employees. For businesses, these classifications affect compliance, payroll, scheduling, benefits, and employee management.   Accede al recurso completo Fuente: Remote