If the NLRB is Santa, then Santa just left employers a Millennium Falcon under the Christmas tree. One day after issuing two well-received pro-employer decisions, the NLRB overruled one of its most detested decisions from the last eight years, E.I. du Pont de Nemours, 364 NLRB No. 113 (2016), that…
Congress is set to pass the Tax Cuts and Jobs Act, which includes the most comprehensive changes to the federal tax law in over thirty years. We will provide insight regarding the new law in the coming days and weeks. In the meantime, here is a chart summarizing salient provisions in…
The new General Counsel for the NLRB recently issued a memorandum explaining that the NLRB would be moving swiftly to review several of the more controversial, and arguably anti-employer, decisions issued in the last eight years. On December 14, thirteen days later, on the third night of Hanukkah, nine days…
Japan has long been one of the United States’ largest trading partners. Japan is also one of the United States’ longest-standing tax treaty partners. The first U.S.-Japan income tax treaty was concluded in 1954. Updated treaties were signed in 1971 and 2003, and a protocol in 2013 further modernized the…
Yesterday, the U.S. Department of Labor published a Notice of Proposed Rule Making (“NPRM”) to alter limitations on tip pooling when an employer does not take a tip credit and pays the tipped employees a direct cash wage of at least the federal minimum wage. According to a DOL fact sheet on…