Australian Securities and Investments Commission v LGSS Pty Ltdi is the most recent of several enforcement actions that ASIC has taken in the last few years against ASX-listed companies and financial product issuers for ‘greenwashing.

In the complex landscape of global finance, sanctions have emerged as an essential tool for enforcing international law and maintaining geopolitical stability.

The death or incapacitation of a loved one is one of the most painful experiences in life. The grief can be overwhelming. Unfortunately, at this time, disputes often arise about the deceased’s estate and/or related family trusts.

While, like most countries, dividends received by a parent company from its subsidiaries may enjoy certain tax exemptions, various tax laws in Taiwan prevent taxpayers from obtaining undue tax benefits through related-party transactions.

Tax issues regarding related-party transactions have always been at the core of tax planning. Various tax laws in Taiwan prevent taxpayers from obtaining undue tax benefits through related-party transactions.

When it comes to transactions involving third parties, Taiwanese tax laws provide some tax exemptions or reductions, but it is also essential to note the recent change regarding real estate transaction.

The Foreign Investment Review Board regime is a critical component of the country’s approach to regulating foreign investments. Recent reforms to this regime reflect the Australian government’s response to the constantly evolving landscapes.

Victorian holiday homeowners will have been paying close attention to the expansion to vacant residential land tax provisions in the Land Tax Act 2005 which come into effect from the 2025 land tax (calendar) year.

Withdrawing AFP funds offers immediate access to the money but comes with tax implications, investment risks, and potential loss of social security and health benefits.

The Australian Government has recently proposed a significant overhaul of the country’s merger review system. The proposed merger reform seeks to amend the CCA to strengthen the merger review process and enhance competition in the market, and to create a more robust, streamlined, and transparent merger control regime.

The Labor Government has been tight lipped on the contents of the 2024-25 Victorian State Budget (2024-25 Budget) with Premier Jacinta Allan suggesting the first budget under her reign would be family focused, yet today’s unveiling has brought less-than-optimistic news for some.

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.

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.