The increase in the revenues of Arab nations arising from the surge in world oil prices, together with the withdrawal of Arab investment from the United States, presents an opportunity for Australia to increase its share of Arab investment. But Islamic investors are expected to invest only in...

During the last decade the judiciary and policy makers in both Canada and Australia have struggled to define coherent principles pertaining to the deductibility of interest on borrowed funds. Neither jurisdiction has appeared to make reference to the experiences in the other notwithstanding that...

The Japanese income tax system was redesigned following World War II. As such it has features of the systems of both Europe and the United States, although in many respects it is quite unique. Whilst it arguably contributed to Japan's meteoric rise to the status of an economic superpower, little...