Member Articles

Contact: Geoff Tierney; ESV (New South Wales, Australia) A key benefit of establishing and operating a Self Managed Superannuation Fund (“SMSF”) is the ability to make investments which are not available t ...

Contact: Lisa Brink; ESV (New South Wales, Australia) As a business owner you may be thinking - why should I care about process improvement and for that matter, why should I care about processes at all? In truth, you ...

Contact: Morena Koh; ESV (New South Wales, Australia) With increasing availability and affordability of new software and technologies on the market, there are a number of savvy technological devices and softwares whic ...

Contact: Ted Williams; Piper Alderman (New South Wales, Australia) After broad international and domestic criticism of its efforts, the Australian Government is now showing an appetite for significant reform in the area ...

Contact: Saul Brenner; Berdon LLP (New York, New York, USA) As diplomatic relations with Cuba continue to open, the IRS has issued a revenue ruling removing some restrictions on income earned in the island nation1. ...

Contact: Prof. Dr. H. Ercument Erdem; Erdem & Erdem (Turkey) Introduction Cross shareholding means, in general terms, the participation of two companies to each other’s capital. In various jurisdictions, in ...