261-270 of 884 results

Commissioner victorious in taxing cross-border trust distributions of capital gains
Insight 04 Aug 2021

The Full Federal Court has confirmed a controversial view held by the Commissioner of Taxation (the Commissioner) on the taxation of capital gains from non-taxable Australian property made by Australian resident discretionary trusts that are distributed to foreign resident beneficiaries. ...

Investing via convertible debt instruments in Vietnam
Insight 02 Sep 2020

We look at the pros and cons of convertible debt instruments compared to traditional equity investment in Vietnam, the availability of these instruments to foreign investors and a comparison between convertible loan and convertible bond. ...

Impact of COVID-19 on corporate financing transactions
Insight 23 Mar 2020

An analysis of the practical implications of COVID-19 on corporate financing transactions and a summary of some key documentation issues that arise because of this global issue, along with tips to address them. ...

New EU rules raise the bar for data security
Insight 16 Oct 2017

The EU General Data Protection Regulation GDPR which will apply from May 2018 includes enhanced data security requirements and obligations to notify regulators and individuals of data breaches A failure to comply with key provisions may lead to a fine of up to euro20 million or 4 per cent of global ...

What you need to know about the draft Equator Principles 4
Insight 11 Jul 2019

This insight explores the potential impact of changes proposed in the consultation draft of Equator Principles 4 which entails a greater focus on climate change, human rights and social risk. ...

ASIC ramps up greenwashing-related regulatory interventions, targeting managed funds and ASX listed entities
Insight 16 May 2023

ASIC's latest report, ASIC's recent greenwashing interventions (the Report), outlines its recent surveillance activities and regulatory interventions to tackle misleading marketing and greenwashing. ...

Design and distribution obligations for investment products – ASIC's latest expectations
Insight 10 May 2023

ASIC has released Report 762 (the Report) following its recent review into how investment product issuers are complying with the Design and Distribution Obligations (DDO) regime. The report summarises ASIC's findings and highlights areas for improvement. ...

Breach reporting
Insight 02 May 2023

In this Insight, we provide an overview of the Regulatory Guidance 78: Breach reporting by AFS licensees and credit licensees (RG 78) updates, and discuss some of the issues ASIC has left on the table for round two. ...

ASIC report on life insurance in superannuation
Insight 05 Apr 2023

ASIC report on life insurance in superannuation and actions for superannuation trustees. In this Insight, we highlight further action superannuation trustees should be taking as identified in the Report against the backdrop of their regulatory obligations. ...

DDO conditional relief: facilitating the reissue of life insurance policies
Insight 20 Mar 2023

In a welcome move for life insurers reissuing or reinstating certain life policies, ASIC has registered the ASIC Corporations Instrument 2023/183. In this Insight, we provide a brief overview of the purpose of the Instrument and the relief granted by ASIC. ...

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