Tax Law



The United States’ use of economic tools to pursue national security and foreign policy goals is at a high-water mark, reflecting a trend that has… Read More ›

Taxes and Foreign Policy

Although the devil will be in the detail, the final report of the ‘Australia as a Technology and Financial Centre’ committee (tabled on the 20th… Read More ›

The Bragg Report’s Agenda for Reforming Capital Gains Tax for the Crypto Economy

The theory of fiscal constitutionalism – essentially the idea, promoted by the Nobel Prize-winning economist James M Buchanan, that the state’s powers of taxing and… Read More ›

Fiscal Constitutionalism in Hong Kong

Australian donors making large charitable gifts are increasingly specifying the purpose for which their donated funds can be used by the recipient charity through detailed… Read More ›

The Tax Treatment of Donor-Restricted Charitable Gifts

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