Articles
Foreign Surcharges: Surcharge Purchaser Duty Back On The Table

The tide has turned for citizens from nations once spared from surcharge duties and taxes on land purchases in NSW. Thanks to the introduction of new federal legislation, the validity of the imposition of surcharge duties and taxes by all state and territory bodies has been confirmed.
Getting A Divorce In Taiwan

Divorce rates are steadily increasing in Taiwan, but the Taiwanese divorce-related rules are still complicated, particularly for foreigners. Unlike some Western countries, initiating divorce proceedings through Taiwanese courts still requires proving the other party's responsibility for the marriage breakdown.
Law 21,440 And Duty Of Loyalty In Corporations And Foundations

Law 21,440, introduced important innovations in terms of tax incentives for donations to corporations and foundations, among other non-profit entities. This law contains a set of requirements and prohibitions to safeguard the proper use of donated resources.
Complying With A Moving Target: The Challenges Of Export Trade Controls In A World Of Frequent Regulations

The globalized world thrives on international trade, but navigating the complex web of export controls can feel like hitting a moving target. Governments constantly update regulations to address national security concerns, technological advancements, and shifting geopolitical landscapes. This constant flux creates significant challenges for businesses engaged in international trade.
Major Changes In How Parenting Orders Are Considered By The Court

Over the decades, the legislative approach to children’s arrangements set out in the Family Law Act 1975 has been a heavily debated, vexed area of family law in the political and public domain. Family lawyers have always needed to be very careful when setting client expectations.
Privilege Waived For Documents Voluntarily Disclosed To Asic

In another key decision regarding legal professional privilege the Federal Court has ruled that a company waived privilege by disclosing a report to ASIC, despite a voluntary disclosure agreement (VDA) aiming to restrict its use.
Chile-United States Double Taxation Agreement

On January 1 of this year, the agreement to avoid double taxation (CDT) between Chile and the United States came into force. Below are some of its more relevant aspects.
A Trademark Two-Fer: Trademark Office Metrics; Take-Aways And Tips For Trademark Practitioners

The Patent and Trademark Office in the United States has been around in one incarnation or another since July 4, 1836. For most of that time, the office was situated in Washington, D.C.
Victorian Domestic Building Insurance: New Penalties To Apply To Uninsured Builders

Victorian builders entering into major domestic building contracts must ensure the building work performed is adequately covered by domestic building insurance (DBI) or face strict new penalties.
Frequently Asked Questions for Investing in Taiwan (part 2)

This article aims to assist the readers to understand how foreign companies can invest in Taiwan, by establishing a subsidiary, a branch office, or a representative office.
When Can Non-Alcoholic Beverages Legally Claim To Be “Alcohol Free” Or “Zero Alcohol”?

The market for non-alcoholic or low alcohol alternative drinks has exploded in recent years. With consumers becoming more health conscious than ever, coupled with demographic shifts away from alcohol consumption, it is no surprise that people have been drawn to the possibility of avoiding a hangover.
Challenge Of The New Regulation Of Computer Access By The Tax Administration

Royal Decree 1007/2023, was published in the Official State Gazette, which approves the Regulation that establishes the requirements that computer or electronic systems and programs that must support the billing processes of businessmen and professionals, and the standardization of billing record formats, colloquially known as “Verifactu”.
The United Arab Emirates Exit The FATF “Grey List”: What Are The Tax Implications For Italian Investors In The Region?

The United Arab Emirates authorities have recently received significant recognition from the Financial Action Task Force (FATF) as they have been removed from the so-called “Grey List” for combating money laundering and terrorism financing.