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

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?

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?

Has Your Sports Food Become A Therapeutic Good Overnight?

An order made under section 7 of the Therapeutic Goods Act 1989 has come into force, the effect of which is to now automatically classify any “sport supplement” product in tablet, pill or capsule form as a therapeutic good (i.e. medicine), and no longer food.
Football and CVM’s Contribution to the Country’s Economic and Social Development

The Securities and Exchange Commission (CVM), the regulatory authority for the capital markets, has been the object of public - and political - curiosity, from time to time, on the occasion, invariably, of an external and extreme event.
NSW 2023-2024 Budget Highlights: Farewell Corporate Reconstruction Exemption, Hello Increased Landholder Duty

On 19 September 2023, the NSW Treasurer handed down the 2023-2024 NSW State Budget. The Treasury and Revenue Legislation Amendment Bill 2023 will, once passed, implement several key measures announced in the Budget.
Judicial Advice Is Sage Advice: Beddoe Applications and Trust Litigation

An executor or trustee who engages in litigation without the Court’s approval does so at their own peril and risks having to pay their own costs personally.
The Foot-Debenture and New Access Routes to the Incentivized Capital Market for Investment in Sports Equipment

The recent Decree 11,498/23, of April 25, 2023, can make new and efficient financing mechanisms for football viable, and mitigates -even partially- a historic misunderstanding.
Residence Permit for Foreigners within Portugal and the Schengen Area: Alternatives to the End of Golden Visa

Golden Visa, also known as Residence Permit for Investment Activity in Portugal, consists of a government programme which enables the award of a residence permit in Portugal for 5 years, for foreign citizens.
Next Modification of the Commercial Regulations in Catalonia

This new Law, still pending development, intends to introduce modifications both in the current regulation of the establishment of commercial establishments and in the organization of commercial activity.