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Part Two: Tax treatment of offshore petroleum decommissioning
In Part One of this multi-part Insight series, we provided an overview of Australia's offshore petroleum decommissioning regime. In this second Insight, we examine the Australian tax treatment of ...
Three amendments narrow Australia's merger regime
On 16 September 2026, some important amendments to Australia's mandatory merger regime came into effect. The amendments address practical concerns raised by stakeholders following the introduction of ...
Reading the regulatory horizon: key themes from ASIC and APRA's New Corporate Plans
Each year, the Australian Securities and Investments Commission (ASIC) and Australian Prudential Regulation Authority (APRA) release their Corporate Plans, which identify the regulators' strategic pri ...
Navigating the debt deduction creation rules
Australia's debt deduction creation rules (DDCR) raise complex technical and practical issues in the context of double tax agreements, cash-pooling arrangements, and conventional related party financi ...
The Cyber Brief | The operative we hired: inside a North Korean fraud cell, with Ryan LaSalle, Nisos
Our latest podcast episode discusses detecting, mitigating and managing the modern insider threat. ...
Proposed modern slavery reforms: Criminal liability and new compliance expectations
Covered in this webinar: - what a 'reasonable steps defence' is likely to require in practice, drawing on our experience with similar defences in areas such as corporate crime, and the likely influence of global human rights frameworks; - our early views on the proposed enforcement and penalties framework, and how Civil Society Organisations may be preparing; - how the reforms align with global trends in modern slavery reporting and human rights due diligence; - the implications of these proposed reforms over the longer term, including for follow-on claims and other private litigation; and - steps companies can be taking now to assess and strengthen their modern slavery management frameworks. ...
Tracking pixels, targeted advertising and compliance—lessons from recent OAIC determinations
The Office of the Australian Information Commissioner (the OAIC) has issued two landmark determinations finding that the use of tracking pixels by two health service providers contravened the Aus ...
Education M&A in Vietnam: a legal roadmap for foreign investors
Vietnam’s private education sector is experiencing rapid growth, underpinned by favourable demographics and a strong national commitment to educational advancement. Foreign investors are increas ...
Vietnam merger control guide
Vietnam's merger control regime captures a wide range of onshore and offshore transactions, due to extensive notification thresholds. This has led to a significant increase in filings to the Vietnames ...
The SEC's focus on continuation vehicles—getting ahead of regulatory scrutiny
The US Securities and Exchange Commission (the SEC) is actively examining GP-led continuation vehicle (CV) transactions, with a focus on conflicts of interest, valuation integrity and investor disclos ...