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N�gleord: Udgivet af Alexander S. Mikkelsen (revisor), den 12/12/19 12:04 AM Kategori: Uncategorized

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N�gleord: Udgivet af Alexander S. Mikkelsen (revisor), den 7/10/19 2:21 PM Kategori: Publikationer

Trademark News

[:en]By Allison Post Harris, Attorney at Law

As of August 3, 2019, the United States Patent and Trademark Office (“USPTO”) requires all non-U.S.-headquartered businesses and non-U.S. domiciled persons who apply, register or are involved in U.S. trademark proceedings to be represented in those proceedings by an attorney who is licensed to practice law in the United States. No filing with the USPTO by a foreign-domiciled trademark applicant will be deemed complete until the applicant has, on the application form, provided the USPTO with the name of the U.S. licensed attorney that represents the applicant. The attorney must be an active member in good standing of the bar of the highest court in any state in the U.S. and must provide his or her bar information to the USPTO.

The USPTO effected this rule to ensure that filings are accurate and comply with the USPTO’s rules. Previously, the foreign patent attorneys or patent agents could seek reciprocal recognition to practice law in USPTO trademark matters. As of August 3, 2019, this reciprocity is no longer available to non-U.S.-licensed attorneys and agents.

Trademark applicants have six months to respond to a rejection of their trademark applications then they are rejected for lack of representation by a U.S.-licensed attorney.

Our team has attorneys licensed to practice law in California, U.S.A., which qualifies us to provide the necessary representation to overseas companies under the new USPTO rule. We also have experience advising businesses on their trademark proceedings. Please contact us if we can be of assistance with U.S. trademark proceedings.

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N�gleord: danish dual citizenship, deadline for dual citizenship, Dual Citizenship Udgivet af Alexander S. Mikkelsen (revisor), den 16/08/19 12:47 AM Kategori: Nyheder

Danskere og dobbelt statsborgerskab

[:en]Danish Nationals living in the United States now enjoy the option of having dual citizenship.

This means that Danes can apply to become US citizens via naturalization in the USA without losing their Danish citizenship. The Application for Naturalization, form N-400 is available here: https://www.uscis.gov/n-400

Danes who lost their Danish citizenship when they became citizens of another country prior to September 1, 2015, can apply to have their Danish citizenship reinstated. The deadline for submitting an application is August 31, 2020.

The application, Erklæring om Generhvervelse af Dansk Indfødsret for Tidligere Danske Statsborgere, is available here.

For more information about Citizenship [in Danish statsborgerskab og indfødsret] please see Tidligere Danske Statsborgere.

Questions about the application should be directed to the Office for Indfødsret at phone no.: 011 45 7226 8700 or via e-mail: uim@uim.dk[:da]Danske statsborgere har nu mulighed for at få dobbelt statsborgerskab.

Det vil sige, at danske statsborgere bosiddende i USA kan søge om at blive amerikanske statsborgere via naturalisation uden at miste deres danske statsborgerskab.  Ansøgningsskemaet , Application for Naturalization, form N-400, findes her : https://www.uscis.gov/n-400 .

Danskere, som mistede deres danske statsborgerskab, da de blev statsborgere i et andet land før 1. september 2015, kan søge om at generhverve deres danske statsborgerskab. Ansøgningen skal være Indfødsretskontoret i hænde senest den 31. august 2020.

Ansøgningen, Erklæring om generhvervelse af dansk indfødsret for tidligere danske statsborgere findes her.

Yderligere oplysninger om statsborgerskab og indfødsret findes på www.uim.dk  og Tidligere Danske Statsborgere.

Spørgmål til ansøgningen bedes rettet direkte til Indfødsretskontoret på tlf. 011 45 7226 8700 eller pr. email uim@uim.dk.

 

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N�gleord: Udgivet af Alexander S. Mikkelsen (revisor), den 7/11/18 12:15 PM Kategori: Nyheder

Martensen Wright welcomes Pernille and says goodbye to Sandra

[:en]Our team is saying  goodbye to Sandra who has interned with us for a year and welcoming Pernille, our new intern from Denmark.

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N�gleord: Udgivet af Alexander S. Mikkelsen (revisor), den 22/08/18 3:56 AM Kategori: Nyheder

Dorthe Mikkelsen Wright tildelt Ridderkorset

[:en]On Monday 20 August 2018 Dorthe Mikkelsen Wright had an audience with the his Royal Highness Crown Prince Frederik of Denmark to thank him for the knighthood she was awarded for her services as Honorary Consul of Denmark in Northern California. Dorthe continues to serve as Honorary Consul, assisting Danes in need in Northern California.

[:da]Dorthe Mikkelsen Wright var mandag den 20. august 2018 i audiens hos H.K.H. kronprins Frederik for at takke for Ridderkorset, som hun har fået tildelt for sit virke som honorær konsul for Danmark i det nordlige Californien.

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N�gleord: Udgivet af Alexander S. Mikkelsen (revisor), den 26/07/18 11:32 AM Kategori: Publikationer

Employee vs. Independent Contractor: Avoiding Misclassification and the New California “ABC Test”

[:en]By Nancy E. Miller, PHR, JD

Most small business owners in the U.S. realize the importance of classifying workers correctly, whether as an employee or an independent contractor. However, business owners not familiar with the risks of misclassification may be tempted to simply label a worker as an “independent contractor,” without examining the worker’s true role in the company. After all, where a company retains the services of an independent contractor, the business can avoid payroll taxes and certain labor laws otherwise applicable to employees. This can prove a costly mistake.

The risks arising from misclassifying an employee as an independent contractor can be considerable. The hiring entity may find itself responsible to the employee for back pay for overtime, retroactive employee benefits, and even payment of the employee’s back income taxes. Insurance companies may require retroactive insurance premium payments and the federal and state governments can assess significant penalties and interest in addition to the payment of back taxes. For example, California provides for new penalties of between $5,000 and $25,000 for the “willful misclassification” of independent contractors. If the employee retains counsel and brings a civil suit against the business, the business may become liable for the attorneys’ fees incurred by the employee in bringing the lawsuit. Such fees can be significant.

How do you know if your worker is rightfully an independent contractor or an employee? It depends on where the employee is working, as each state can treat the issue differently. The Internal Revenue Service (“IRS”) gives guidelines for federal tax purposes and many, but not all, states follow the IRS guidelines or have enacted similar rules. However, the California Supreme Court recently strengthened the California guidelines for determining if a worker is an independent contractor or an employee.

The New California “ABC Test”

            On April 30, 2018, the California Supreme Court handed down its decision in Dynamex Operations West, Inc. v. Superior Court, which clarified the standards that employers should use when determining whether their California workers should be classified as employees or independent contractors. The Court held that workers are presumed to be employees unless the hiring entity can prove that the worker qualifies as an independent contractor under the “ABC test” that is already being used in some other states.

In order to satisfy the requirements of the ABC test, the hiring entity must prove each of the following three factors:

1. That the worker is free from the control and direction of the hiring entity in connection with the performance of the work, both under the contract for the performance of the work and in fact; and
2. That the worker performs work that is outside the usual course of the hiring entity’s business; and
3. That the worker is customarily engaged in an independently established trade, occupation, or business of the same nature as the work performed.

The application of this new test will require many companies to reevaluate the employment status of many of their workers. Some workers who may have qualified as independent contractors before this ruling may have to be converted to employees going forward.

Federal IRS Guidelines

Many states do not have specific guidelines for determining whether a worker is an employee or an independent contractor. In these situations, hiring entities must look to federal law for guidance. The IRS guidelines state that this determination is made through examining the relationship between the worker and the hiring entity. It is important to consider all evidence of the degree of control and independence. The IRS divides this evidence into three categories: 1) Behavioral Control, 2) Financial Control, and 3) the Type of Relationship of the parties.

Under Behavioral Control, it is important to determine whether the hiring entity has a right to direct and control what work is accomplished by the employee and how the work is completed. If the right to control and direct work exists, more likely than not, the worker is an employee.

Financial Control covers whether or not the hiring entity has a right to direct and control the financial and business aspects of the worker’s job, including reimbursement of business expenses, whether the worker uses his own or the company’s facilities or tools, whether the worker performs services for other companies, how the worker is paid, whether the worker receives paid vacation or other benefits, and whether or not the worker experiences a profit or loss. Again, where the business exercises financial control or offers benefits that shift risk from the worker to the employer, the more likely it is that an employment relationship will be found to exist.

In the Type of Relationship category, it is important to consider written contracts describing the relationship, although the label placed on the relationship by the parties will not be determinative of whether the worker is, in fact, an employee or independent contractor. And even in instances where the contract for services does not provide employee-type benefits (such as insurance, pension plan, and paid time off) to a worker, that worker can still be found to be an employee. The trier of fact will consider the permanency of the relationship and whether or not the worker’s services are key to the regular business of the company.

The “take away” for business owners is simple: be honest in your characterization of the worker and seek the assistance of a qualified attorney if there is the slightest question that the characterization may be challenged.

More information can be found on the IRS website or in Publication 1779, “Independent Contractor or Employee.”

 

Each state may have different rules for avoiding misclassification of employees. Please contact us if you would like assistance conducting an analysis of your current workers.

Link for download of this publication as a printable PDF: Employee vs. Independent Contractor[:]

N�gleord: administrative, corporate, corprate formation, international, US market Udgivet af Alexander S. Mikkelsen (revisor), den 13/06/18 2:51 PM Kategori: Quotes

Kobelco

[:en]“I have worked with the immigration team at Martensen Wright for 8 years and they have always provided me with great service. Martensen Wright has helped us smoothly navigate the complex American immigration process. With their help we have successfully been able to transfer key employees to the U.S. market.”

Norma Sanchez, Kobelco, Inc..[:da]“Jeg har arbejdet med Martensen Wright’s immigration team i 8 år og de har altid ydet os en fantastisk service. Martensen Wright hjalp us navigere de komplekse amerikanske immigrationsprocedurer uden problemer. Med deres hjælp var det muligt for os at overføre vigtige medarbejdere til vores amerikanske selskaber.”

Norma Sanchez, Kobelco, Inc..[:]

N�gleord: administrative, corporate, corprate formation, international, US market Udgivet af Alexander S. Mikkelsen (revisor), den 13/06/18 2:48 PM Kategori: Quotes

YouFly

[:en]“We just successfully entered the U.S. market and we are so pleased we chose Martensen Wright to assist us. They handled everything to perfection. My company is properly registered and they secured a 5-year visa for me, so I can now focus on growing the business. I give Martensen Wright my highest recommendation.”

Frank Riedel, YouFly, Inc.[:da]“Vi er lige startet på det amerikanske marked og vi er glade for, vi valgte Martensen Wright som rådgivere. Alt blev ordnet til fuld tilfredsstillelse. Vores selskab blev registreret med rette licenser og de formåede at skaffe et 5-årigt visum til mig. Så nu kan jeg koncentrere mig om selskabet og skal ikke bekymre mig om at søge om visumforlængelse. Vi giver Martensen Wright topkarakterer i alle fag!”

Frank Riedel, YouFly, Inc.[:]

N�gleord: administrative, corporate, corprate formation, international, US market Udgivet af Alexander S. Mikkelsen (revisor), den 13/06/18 2:45 PM Kategori: Quotes

Netsoft

[:en]“Martensen Wright PC recently assisted Netsoft LLC with a software license and an E2 visa application. Their team worked professionally, defined the rules and guided me through the entire process.  I was impressed that the agreed-upon schedule was followed.  Now that the visa is granted, I can continue running the business in the U.S and I give Martensen Wright my highest recommendation.”

Lars Bondergaard, Netsoft LLC.[:da]“Netsoft LLC bad for nyligt Martensen Wright PC om hjælp med et software licens og et E2 visum. Deres team af medarbejdere var yderst professionelt, alt blev forklaret og de hjalp os hele vejen igennem. Martensen Wright leverede den bedste betjening indenfor den aftalte tidsplan. Nu da den amerikanske ambassade har godkendt mit visum, kan jeg koncentrere mig om at drive virksomheden i USA.”.

Lars Bondergaard, Netsoft LLC.[:]

N�gleord: Udgivet af Alexander S. Mikkelsen (revisor), den 23/12/17 1:58 PM Kategori: Nyheder

Lars Reed fik bestalling som advokat i Californien

[:en]Martensen Wright congratulates Lars Reed, our former Law Clerk, on being sworn in as a California attorney.

The swearing-in ceremony took place in Alaska (notice the seal on the wall in the picture), because Lars is currently clerking there for Chief Justice Craig Stowers of the Supreme Court of Alaska.

Lars graduated in May 2017 from UC Davis School of Law and passed the California bar in November.

Martensen Wright is proud to have been part of the beginning of Lars’ legal career and we wish him the best of luck in the years ahead.

[:da]Martensen Wright siger tillykke til Lars Reed, som arbejdede hos os i 2016. Lars aflagde fornyligt ed som nyudklægget advokat i Californien. Edsaflæggelsen foregik i Alaska (se seglet på væggen i billedet), da Lars for tiden arbejder som dommerfuldmægtig for Højesteretspræsident Craig Stowers ved højesteretten i Alaska.

Lars afsluttede sine jurastudier fra den californiske UC Davis School of Law i maj og fik bestalling som advokat i Californien i november.

Martensen Wright er stolte af at have været med til begyndelsen af Lars’ juridiske karriere og vi ønsker ham held og lykke fremover.

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