Member Articles

On 14 November 2024, the Australian Securities and Investment Commission (ASIC) published a media release announcing its enforcement priorities for 2025, and outlining where it will be directing resources and experience ...

In a recent Federal Court decision, Wheelahan J dismissed claims that Cantarella’s Vittoria coffee jar infringed the famous Moccona coffee jar that is the subject of a registered shape trade mark. The case provides a u ...

On 14 November 2024, Treasury released an exposure draft of the Treasury Laws Amendment Bill 2024: Enhanced Disclosure of Ownership of Listed Entities (Bill). The Bill, if passed, will introduce significant changes to th ...

The new landmark legislation, Digital Markets, Competition and Consumers (DMCC) Act 2024, enacted on 24 May 2024, has substantially strengthened the Competition and Markets Authority’s (CMA) enforcement powers. This le ...

As we near the end of 2024 and look ahead to 2025 and the years to come, it is more important than ever to be thinking strategically about tax planning, particularly as we are still uncertain about the fate of the many p ...

1. Tax residence criteria in Spain. Tax residency is a crucial concept for determining the tax obligations of individuals in Spain. According to the Spanish Personal Income Tax Law, an individual is considered a tax res ...