111-120 of 146 results
Lessons from Singapore's new collective investment vehicle
This Insight examines the lessons from Singapore's new collective investment vehicle ...
Diverted Profits Tax
Among other measures designed to combat multinational tax avoidance contained in the 2016-17 Budget is the intended introduction of an Australian Diverted Profits Tax DPT This will broadly replicate the second limb of the existing United Kingdom DPT It will address profit shifting by Australian ...
Federal Court judgment in the Chevron transfer pricing case
The Federal Courts much-anticipated judgment in emChevron Australia Holdings v Commissioner of Taxationem is the next important step in the development of Australias transfer pricing rules Partners Martin Fry and Toby Knight discuss certain implications of the decision ...
High Court decision on retention obligations provides some clarity to liquidators
The High Court has ruled that a liquidator has no obligation to retain monies on account of tax until a notice of assessment has been issued The decision will provide much needed clarity for liquidators and other statutorily deemed trustees and agents Partners Charles Armitage and Christopher ...
Allens Accelerate: 2016 Budget summary: startup hits and misses
Allens has looked at the Budget handed down by the Turnbull Government this week and identified the hits and misses for Australian startups Overall the measures targeted at the startup and innovation sector have mostly been amendments and improvements to existing legislation and previously announced ...
Corporate law developments
Welcome to our monthly snapshot of regulatory updates and other developments in corporate law We know you are busy so our focus is on capturing key issues ...
Corporate law developments
Welcome to our monthly snapshot of regulatory updates and other developments in corporate law We know you are busy so our focus is on capturing key issues ...
Withholding tax on the sale of Australian property by foreign residents
Treasury has released a discussion paper on the proposal to introduce a non-final withholding tax on the disposal of taxable Australian property by foreign residents Partner Katrina Parkyn looks at some of the key areas of discussion ...
Will deductions by employees for home to work travel fly?
A recent Federal Court decision means 'fly-in fly-out' workers cannot claim tax deductions for the cost of transport to and from work. ...
Landholder duty risks associated with international transactions surface in Crocodile Gold case
Corporate mergers and acquisitions commonly involve changes to entities that comprise a corporate group the holding of property within that group and the ultimate beneficial ownership of that group Even if those changes occur entirely outside Australia Australian landholder duty may be payable and ...