61-70 of 345 results
High Court ruling that 'backpacker tax' is discriminatory invites consideration of other potentially disapplied discriminatory tax provisions
In the recent decision of Addy v Commissioner of Taxation, the High Court ruled that the so-called 'backpacker tax' contravened the non-discrimination article contained in the double tax agreement between Australia and the United Kingdom (UK). ...
Emerging ESG disputes risks and key mitigation strategies
Pressure is emerging from multiple angles – regulation, investors, employees and communities – to have a proactive approach to ESG issues. In this Insight, we highlight current trends in ESG disputes and outline the key strategies companies should be implementing right now to mitigate ESG disputes risk. ...
Government response to class action inquiries
Last week, the Federal Government published its long-awaited response to the ALRC and Parliamentary Joint Committee on Corporations and Financial Services Report's inquiries into class actions. ...
The first word on group costs orders in class actions
The Supreme Court of Victoria has provided significant first guidance on the operation of its new group costs order regime for class actions. ...
The ESG remedy ecosystem – working backwards from an OECD National Contact Point complaint
A global increase in complaints under the OECD Guidelines for Multinational Enterprises (OECD Guidelines) to state-based National Contact Points (NCPs) shows that the OECD Guidelines are an established part of the toolkit for NGOs and civil society groups seeking to influence corporate behaviour and ...
Your jointly proposed pecuniary penalty may not be appropriate
The decision of the Full Federal Court in the appeal of Volkswagen v ACCC is an important reminder of the court's supervisory role in approving pecuniary penalties jointly proposed by parties to a proceeding. It also reinforces an identifiable increase in the value of pecuniary penalties sought and obtained by the Australian regulators in enforcement proceedings since 2015. ...
Investor state arbitration and the environment: preparing for change in 2021 and beyond
The overlap between international investment and environmental protection is expanding, eg with environmental protection provisions featuring in recent International Investment Agreements (IIAs) and international Free Trade Agreements (FTAs), and environment-related investor-state disputes. ...
A new rights-based approach: the Aged Care Royal Commission delivers its blueprint for radical reform
The Royal Commission into Aged Care Quality and Safety issued its Final Report, which recommends significant change through the creation of a new aged care system aimed at placing people at the centre of aged care. The recommendations are wide ranging. ...
Trends in corporate crime and what you can expect in 2021
We bring you an update on recent trends in the corporate crime space in Australia, with a focus on enforcement priorities and activities, proposed law reform and emerging risks in 2021 and beyond. ...
International Arbitration: Spain's claim for sovereign immunity rejected?
The Full Court of the Federal Court has held that foreign sovereign immunity did not apply to prevent parties from seeking recognition of an arbitral award against Spain. We examine Kingdom of Spain v Infrastructure Services Luxembourg S.Ã .r.l. and its implications. ...