Not exact matches
Independent economists say it's a mystifying piece of tax policy that has no clear, long - term
economic purpose and few — if any — recent comparable examples.
The cumulative conditions of Article 5 (1) exempt such acts of reproduction that are (1) temporary, (2) transient or incidental, (3) integral and essential parts of a technological process, (4) that have the sole
purpose of enabling a transmission in a network between third parties by an intermediary or a lawful use of a work or protected subject matter, and (5) that do not have any
independent economic significance (para. 61).
The Administrator's Interpretation 2015 - 1 expanded the «
economic realities» test used to define the term «employee» for
purposes of the Fair Labor Standards Act («FLSA»), jeopardizing the ability of employers to classify workers as
independent contractors.