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Developing a multilateral instrument to modify bilateral tax treaties: OECD issues its paper on BEPS Action 15
Minter Ellison considers the main issues and options for taxation reform raised in the OECD’s new paper.
Minter Ellison outlines the hybrid recommendations made by the OECD, discusses their implications and provides some comment and insight.
Preventing the granting of treaty benefits in inappropriate circumstances: OECD issues final paper on BEPS Action 6
In this alert, Minter Ellison considers the main issues and options for taxation reform raised in the OECD paper.
On 16 September 2014, the OECD issued its report titled ‘Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance’.
Any move by Glencore to revive its pursuit of Rio Tinto Group stands to face concerted political opposition in Australia.
On 16 September 2014, the OECD issued Addressing the Tax Challenges of the Digital Economy. This article considers the main issues and options for taxation reform.
The BEPS Action Plan sets out 15 actions and further work required to counteract the methods of base erosion and profit shifting used by multinational companies.
The Draft Report of the Competition Policy Review aims to set the pathway for resuscitating productivity growth in Australia.
Michael Hughes reports on the decision of Justice Davies in the Federal Court of Australia refusing ASIC’s application to remove liquidators appointed to two companies.
SAFE has announced reforms to its foreign exchange administration in order to make it easier for Chinese individuals and companies to invest abroad.
Competition regulators maintain vigilance on combating cartels and facilitating a healthy global business environment
Regulators around the world remain focused on the impact of cartels on business, and the Australian Competition and Consumer Commission is no exception.
The People’s Bank of China released the Administrative Measures for the Foreign Exchange Purchase and Sale Business Provided by Banks on 22 June 2014.
A series of laws and regulations have been promulgated to introduce the capital subscription system and remove the paid-in capital registration system.
This edition of Governance News provides a synopsis of Minter Ellison’s weekly summary of corporate law and governance developments in Australia and overseas.
The Corporations Amendment (Streamlining Future of Financial Advice) Regulation 2014 was made on 26 June and registered on 30 June.
The much anticipated Public Governance, Performance and Accountability Act 2013 (PGPA Act) came into effect on 30 June 2014.
The Anti-Money Laundering and Counter-Terrorism Financing Rules Amendment Instrument 2014 (No.3) (Cth) (Amending Rules) came into force on 1 June 2014.
The Commonwealth Treasury has proposed to extend to small businesses the same protection from unfair contract terms as have been given to consumers.
Report 393 reviews market practice concerning protection of confidential, market-sensitive information.
On 12 May 2014, the State Administration of Foreign Exchange issued the Rules on the Foreign Exchange Administration for Cross-border Guarantee.