The decision represents a significant win for taxpayers and provides guidance on the operation of Australia's anti-avoidance rules contained in Part IVA. ...

Consumer claims continued to dominate in 2023, accounting for 40% of filings, up from 32% last year, while shareholder claims dropped to 20% from 29% and employee claims remained stable at 15%. 'In ...

In this Insight, we've set out some of the key points for consideration by sponsors and lenders when contemplating the financing of a renewables portfolio. ...

The Draft Circular replacing the current circular No. 12/2014/TT-NHNN on conditions for non-government guaranteed cross-border foreign loans has been released for public consultation on 11 May 2022. It proposes to tighten conditions for taking out these loans, in order to manage Vietnam's overall borrowing exposure and ensure proper use of foreign loans. This Insight explains the potential impacts of the Draft Circular on foreign lenders and domestic borrowers. ...

The Australian Government has finalised and released legislation to make major changes to Australia's foreign investment laws – commonly known as the 'FIRB regime' – with effect from 1 January 2021. This Insight summarises the key changes to the FIRB regime. ...

On 14 April, ASIC published a media release detailing changes to its regulatory framework and priorities in light of COVID-19. This follows an earlier statement by ASIC, which indicated that it would temporarily change its regulatory work and priorities to allow it and regulated entities to focus on the impact of COVID-19. ...

Australia's modern slavery reporting regime was introduced one year ago, and 2020 will see the first set of modern slavery statements published by reporting entities. ...

Vietnam's adoption of the new Law on Land 2013 will have several implications for foreign investors. ...

The Intergovernmental Agreement between Australia and the United States in relation to the implementation of the FATCA regime has been signed. ...

In our latest update, we examine the progress of new and existing rule change requests to the AEMC across the month of February, as well as take a closer look at AEMO's rule change request in relation to integrating consumer energy resources into the NEM. ...