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Government to crack down on multinationals and profit-shifting, while encouraging small enterprises.
Australia: extending the unfair terms regime in the consumer law to small business contracts.
This page provides a link to all the relevant discussion papers.
Despite their prevalence, there has been some uncertainty in relation to the income tax treatment of earnout arrangements.
Last year competition agencies in China and the USA secured fines against manufacturers for a cartel to fix the price of automotive and industrial bearings.
The first three months of 2015 were the strongest on record for mergers and acquisitions in the Asia Pacific according to Mergermarket data released this week.
The new Foreign Investment Industries Guidance Catalogue will supersede the current 2011 version from April 10 2015.
Austrade and the Department of Immigration and Border Protection (DIBP) are developing a new framework for the Significant Investor Program (SIV) visa.
On 19 January 2015, the Ministry of Commerce (MOFCOM) published the draft PRC Foreign Investment Law (the ‘Draft’) along with an explanation paper, and called for opinions from the public.
The draft CPR report proposed establishing a new body to provide leadership and drive implementation of the evolving competition policy agenda.
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.