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Member Articles


Offshore Suppliers Beware: Australian Tax Changes Ahead

Contact: David Prichard; ESV Group (New South Wales, Australia) Online streaming, e-books and other intangible digital content sold by offshore vendors currently do not attract Australia’s Goods and Services ...

Austrian Supreme Court rules on advertising of dentist's mobile surgery

Contact: Rainer Herzig; Preslmayr Rechtsanwälte (Austria) Introduction Physicians and dentists must follow strict rules regarding their professional conduct – in particular, in relation to ...

ECJ rules on date of first authorisation

Contact: Rainer Herzig; Preslmayr Rechtsanwälte (Austria) Introduction Article 13(1) of the EU Supplementary Protection Certificate (SPC) Regulation (469/2009)(1) provides that an SPC will take effect at ...

TAX TALK: Why Investing in Small-Business Stock May Make More Tax Sense Than Ever

Contact: Hal Zemel, CPA, J.D., LL.M. Purchasing stock in certain small businesses has at least two advantages: you can diversify your portfolio and enjoy preferential tax treatment, thanks to a provision of the tax exte ...

Foreign investment in Australia – update on recent changes and what you need to know

Contact: Bronwyn Clarkson, Partner and Jasmine Wood, Associate Australia’s foreign investment laws have received a shake up after the Commonwealth Government passed a reform package with the stated aim of strengt ...

When is a machine a lunchroom?

Contact: Matthew Payten, Special Counsel  Under the Fair Work Act 2009 (Cth) (FWA), ticketed union officials are entitled to enter upon a worksite on 24 hours' notice for the purpose of holding discussions wit ...

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