Articles

Taxpayer Strikes Gold! AAT Rejects Commissioners Claim Of Anti-Avoidance

Laura Spencer Laura Spencer from  KHQ Lawyers  on 

In what has been a saga of losses in pursuit of gold, the latest Administrative Appeals Tribunal case of HNMF v Commissioner of Taxation has seen the Commissioner again face defeat, this time in respect of the anti-avoidance provisions in the GST Act.

What Are The Food Regulatory Priorities in 2024?

Charles Fisher Charles Fisher from  KHQ Lawyers  on 

This article summarises the key information provided at the ANZ Food Regulatory System Stakeholder Forum that is most relevant from a food industry perspective, particularly the regulatory priorities that were identified for 2024.  

How Shall Foreign Investors Calculate Income Taxes for Carbon Credit Trading in Taiwan?

Hung Ou Yang Hung Ou Yang from  Brain Trust International Law Firm  on 
The Taiwanese Ministry of Finance promulgated a new interpretative order on December 2023, regulating the income tax of foreign entities' carbon credits trading in Taiwan, that is, selling foreign carbon emission rights on the Taiwan Carbon Solution Exchange

CMF Regulations Regarding The Fintech Law

José Olbrich José Olbrich from  Cuevas Abogados  on 

On January 12, 2024, the Financial Market Commission (CMF) issued General Standard No. 502 which provides instructions on the provision of technology-based services regulated by the FinTech Law.

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