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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.
The High Court has handed down its decision in Commonwealth Bank of Australia v Barker — ruling that the implied term of trust and confidence is not part of Australian law.
How would an organisation handle the reinstatement of a dismissed employee while the matter is being heard?
Conflicts of interest can be an inevitable part of employment for university academics, especially when performing different roles.
Higher education providers are becoming increasingly popular targets for cyber attacks.
Procedural fairness issues faced by the higher education sector are often sensitive, difficult to navigate and have far-reaching consequences for students and institutions,...
The Queensland government has released consultation drafts of the Planning and Development Bill 2014 and the Planning and Environment Court Bill 2014.
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.
After launching the Shanghai pilot free-trade zone nine months ago, the Shanghai government has released the 2014 Negative List.
The Federal Circuit Court of Australia imposed fines on a company totalling AUD313,500 for sham contracting and related contraventions of the Fair Work Act 2009.
This article describes in general terms when such Australian tax could arise and, if an assessment does arise to a foreign investor, how to deal with it.
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.