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The Role of Company Directors – Part 3

Date: March 13, 2015

The Extent of Directors’ Collective Liability A director is not the agent of his co-directors. The mere fact that a particular director is liable to the company for a breach… Read More »

The Role of Company Directors – Part 2

Date: March 12, 2015

Delegation of Power The board of any corporation may delegate any of its powers to a person or committee or a single director. However, any company director does not have… Read More »

The Role of Company Directors – Part 1

Date: March 10, 2015

Company Directors In business, an individual may be invited to become a company director. What does this involve? While a company has a distinct legal personality, its business activities can… Read More »

International Tax Planning and Foreign Source Income

Date: March 10, 2015

1. International Tax Planning International tax planning deals with the interaction between various countries’ tax systems.  Due to the complexity of constantly changing tax laws all tax planning requires serious… Read More »

How Social Media is Affecting Court Proceedings

Date: February 24, 2015

Social media is starting to dominate our lives, and whether you view this as a positive or negative thing, it is having an effect on many industries. Marketers, for example,… Read More »

How is Bitcoin treated in International Tax Law with respect to the United States and Canada?

Date: February 21, 2015

Author: Michael Pickering Date: 22 December 2014 International Tax Law – Part 1 1. Bitcoins are a digitally based currency which are increasingly being used to fund internet transactions for… Read More »

Bitcoin and it’s use as a form of Electronic Funds Transfer in Australian Tax Law.

Date: February 20, 2015

Author: Michael Pickering Date: 23 December 2014 PART 1 – BITCOIN AS A FORM OF ELECTRONIC FUND TRANSFER 1. Bitcoin is a decentralised virtual payment system. It is unlimited by… Read More »

Trust Law – Fiduciary Relationships – Breach of Fiduciary Duty & Express Trusts

Date: February 19, 2015

Author: Frank Egan Date: 28 January 2015 Trusts Essentially there are two major types of trusts (i) express trusts and (ii) discretionary trusts. Irrespective trusts are relationships recognised at law… Read More »

Tax Law – Commissioner’s power to amend assessments – Section 170 ITAA 1936 (ITAA 36)- Time Limits for and Testing of Fraud and Evasion.

Date: February 18, 2015

Author: Frank Egan Date: 28 January 2015 Amendments The Commissioner of Taxation has specific power to amend various types of assessments which normally varies from two – four years. Section… Read More »

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