Geographic indications (GIs) stand at the intersection of three hotly debated issues in international law: international trade, intellectual property and agricultural policy. Similar to a trademark (albeit to a limited degree), a GI identifies a good as originating in a particular region, where...

On 1 July 2009, in response to the 2009/2010 federal Budget, s23AG of the Income Tax Assessment Act 1936 (Cth) (ITAA36) was amended to include a new s23(1AA). This amendment has the effect of disallowing certain Australia resident individual taxpayers, who are engaged for more than 90 days of...

Hong Kong is not a tax haven, but is probably the only international financial centre that is not covered by a Double Tax Agreement (DTA). The relevant DTAs between the People's Republic of China (PRC) and the UK, the PRC and Australia or the PRC and the US do not apply to Hong Kong. This is...

This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom (UK) and Australia also citizens and permanent residents of the United States (US) who are employed overseas. In addition to identifying specific taxation implications for...

The efficiency of business transactions has become increasingly important in the digital age, and an issue that has arguably evolved as a result of free-markets. Already, advances in technology has revolutionized the medium of exchange from tangible hard-cold cash, to an intangible medium,...

Frequently, practitioners encounter client queries relating to the ‘value' of their intangible asset (including, but not limited to, identifiable intangible assets other than intellectual property and goodwill, intellectual property such as trademarks, patents, copyright or indeed goodwill)....

Businesses, particularly small businesses, are in a constant struggle to market themselves effectively to increase their customer base. In order to compete with larger businesses and maximize their sites' effectiveness, some site owners have resorted to utilize more well-known trademarks into...

This article examines the ‘substance' of a discretionary unit trust and analyses Australian courts' approach to classifying beneficial entitlement under such a trust. The article concludes that there exists a fallacy in the reasoning that appears to have been adopted by judges and commentators...

Taking a logical approach, and incorporating a range of useful learning tools, Taxation Law in Context will help students understand the key areas of the Australian taxation system. Aimed at satisfying the requirements of standard taxation law courses, in particular for business students, the...

Long has there been a debate about the validity of the Rule Against Perpetuities, and whether it is time to extinguish the Rule in the United States. I argue that, yes, and put to rest any claims against a reintroduction of the Rule in the United States. I discuss deficiencies in previous –...