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Impact of the EU Tax Blacklist in the Pacific

There are currently twelve countries on the European Union’s “tax haven blacklist” – half of which are in the Pacific (American Samoa, Fiji, Guam, Palau,… Read More ›

More Efficiency and Equity in Crowdfunding? The Role of R&D Tax Incentives

Equity crowdfunding is an efficient and fast-growing means of channelling private capital to start-up companies. In New Zealand, progressive and innovative regulation and a syndication… Read More ›

The Implications for Australian Businesses of Recent Developments in US State Taxation of Online Cross-Border Sales

Although there is no broad-based national consumption tax in the United States, 45 of the 50 states and the District of Columbia, as well as… Read More ›

It’s Time for a Cross-Disciplinary Conversation About the Effectiveness of Job Seeker Sanctions

Amid debate about increasing the levels of job search compliance and threat of sanctioning those considered ‘job snobs’, it is time to engage in dialogue… Read More ›

Recent Cases in Common Law Jurisdictions: Trending Towards Convergence in General Anti-Avoidance Rules

General anti-avoidance rules (GAARs) are embedded within the tax laws of many jurisdictions and this includes common law jurisdictions such as Australia, New Zealand, Canada,… Read More ›