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Tall poppies

By: Dr Terry Dwyer | 29 Sep 2017

Egalitarianism is a distinguishing Australian virtue. In its best manifestations it is quite splendid, respecting the dignity of another human being as an equal and despising airs and pretensions not…

Australia: the place of corporate tax residency depends on ‘active consideration’?

By: John Hyde Page, Barrister, Selborne Chambers, Sydney, Australia | 10 Jan 2017

From the perspective of Australian tax practitioners the decision in Bywater is significant because it clarifies the law regarding the ‘Central Management and Control’ test. John Hyde Page examines the Australian High Court’s findings.

New Zealand foreign trusts

By: Henry Brandts-Giesen, Kensington Swan Lawyers, Auckland, New Zealand | 10 Dec 2016

The New Zealand foreign trust regime will be subject to increased regulation and disclosure requirements. Henry Brandts-Giesen provides an insight into the New Zealand Government Inquiry in relation to the Foreign Trust Disclosure Rules.

When should trustees seek the directions of the court?

By: Pravir Tesiram, Partner, TGT Legal, Auckland, New Zealand | 17 Mar 2016

Pravir Tesiram considers what rights trustees have to apply to a New Zealand court for direction. He takes a closer look at section 66 of the Trustee Act 1956 and reveals some lessons for NZ trustees of foreign trusts from recent cases.

Residency & Citizenship in New Zealand

By: By John Hart, John W Hart, Tax & Trust Law Specialist And Aaron Martin, Turner Hopkins Solicitors - Immigration Specialist, New Zealand | 09 Dec 2015

John Hart&nbspand Aaron Martin look at the two regimes allowing for the grant of a Residence Visa in return for an investment in the New Zealand economy and considers the tax implications of immigrating to New Zealand.

ASIC facilitates electronic financial services disclosure

By: By Jon Ireland, Partner And Stephen Etkind, Partner, Henry Davis York, Sydney, Australia | 07 Oct 2015

Jon Ireland and Stephen Etkind reveal how the Australian Securities and Investments Commission is facilitating electronic financial services disclosure through updated regulatory guidance and waivers.

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