The immigration landscape for U.S. employers has shifted dramatically. The past six months alone have produced escalating enforcement activity, sweeping proposed changes to temporary visa categories, and reshaped adjudication standards — all while active litigation continues to alter the legal
On September 28, 2026, the Illinois Department of Revenue (the “Department”) released draft proposed rules (the “Draft Proposed Rules”) implementing the Digital Asset Tax Act (the “Act”), which was enacted as part of Senate Bill 3019. Notably, the Draft Proposed
Baker McKenzie has recently published a client alert regarding the US Department of Justice’s New Fraud Division Corporate Enforcement Directive issued on October 1, 2026. Corporate fraud schemes involving tariff evasion, importation of goods or services, or forced labor, are
On October 5, 2026, the US Department of the Treasury’s Office of Foreign Assets Control (“OFAC”) published an alert (the “Alert”) warning that foreign financial institutions (“FFIs”) that continue to transact with sanctioned Iranian financial institutions “could be targeted at
The US Department of the Treasury’s Office of Foreign Assets Control (“OFAC“) has restructured the location of penalty and enforcement procedure provisions within its regulations. On September 25, 2026, OFAC published a final rule creating 31 CFR Part 505, the
We are pleased to share this new white paper examining the IRS’s administrative waiver policy for deposit penalties related to stock-settled equity awards in today’s T+1 settlement environment. The paper explores the practical application of the policy and highlights key
In brief
Three years into the applicability of the Foreign Subsidies Regulation (“FSR”), businesses now have a clearer basis for navigating the regime, but not all questions are answered.
This alert shares key practical lessons from our experience with FSR since summer
Canada’s employment law landscape continues to evolve rapidly. From new AI disclosure requirements in hiring and expanding pay transparency obligations to increased scrutiny of independent contractors and proposed restrictions on noncompete agreements, employers face a growing web of compliance obligations
Most franchisors understand that franchisees are responsible for their own employees, and that a specific benefit of this arrangement is that it protects the franchisor from employment-related obligations to the franchisee’s employees. Many franchisors believe that the arrangement completely insulates
