Vietnam continues to be an attractive destination for foreign investors both in terms of the number and the value of transactions, This Insight considers future implications of the growth in the M&A market. ...

The Australian Bankers Association last year commissioned Stephen Sedgwick to undertake a review of remuneration in retail banking ...

The FX Global Code was launched in Australia earlier this year and applies to market participants including most financial institutions bank asset managers brokers and E-trading platforms The Code sets out 55 best practice principles and although compliance is voluntary it is expected that these ...

When is a person bound by their e-signature When does a breach of contract constitute a repudiation of that contract When does an exchange of correspondence give rise to a binding contract What is the latest on penalties These were some of the contract law issues considered by appellate courts ...

The Government released a discussion paper on the Objective of Superannuation today The paper says that the Government will enshrine in legislation the primary objective recommended by the Financial System Inquiry being To provide income in retirement to substitute or supplement the Age Pension ...

The Bill to amend the conflicted remuneration provisions in the Corporations Act for life insurance has been introduced into Parliament a second time and draft regulations have been released for comment However we struggle to know how to describe them because the changes seem to have conflicting ...

Late last year APRA released the implementation schedule for its long-awaited Prudential Standard CPS 226 Margining and risk mitigation for non-centrally cleared derivatives ...

The Board of Taxations report on tax arrangements applying to collective investment vehicles advocates extending tax neutrality to three additional collective investment vehicles corporates modelled on the Luxembourg SICAV limited partnerships and common contractual funds In this issue we examine ...

Exposure draft legislation to implement the long-awaited changes to the tax regime for managed investment trusts has been released The amendments are lengthy and complicated and will require systems changes and careful review of trust deeds and constitutions Although the new regime will apply ...

The new Turnbull Cabinet has made clear its intention to support innovation so that Australia can have a thriving economy The Treasury has already done some work in this area releasing a consultation paper on crowd-sourcing equity funding CSEF for startups and small business ...