This article commences with a brief historical overview of the taxation system in China and provides a context for the key elements relevant to foreign enterprises since the Open Door Policy. The unified taxation of domestic and foreign owned business enterprises recognises the maturity of...

This article commences with a brief history of China's intellectual property policy and international relations over the past 150 years. China's engagement with the western construct of intellectual property rights is strongly aligned with China's international trade relations. In particular,...

This chapter explores the need for and the operation of the concessional tax treatment afforded to conservation covenants since the beginning of this century. Firstly, this paper considers Australia's international obligations in relation to conservation and sustainability and then proceeds to...

This paper critically analyses the policy options for establishing a carbon price in Australia in the post-Kyoto context in the light of the Henry Review and other developments. The paper considers some of the key literature in support of market based instruments including a critical analysis of...

Introducing its now-abolished carbon price from July 2012, Australia argued that a price on carbon would reduce greenhouse gas emissions by improving energy efficiency and increasing investment in clean technology innovation. The United Kingdom has priced carbon since 2008 and is in the process...

Australia is a party to a number of international treaties and declarations which recognise the significance of traditional and Indigenous knowledge and cultural expressions, and emphasise the need to respect, preserve and maintain knowledge, innovations and practices of Indigenous and local...