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Member Articles


Key Considerations For Your SMSF In The Lead Up To 30 June

The Federal Budget passed down on 3 May 2016 announced major changes to superannuation in terms of concessional and non-concessional contribution limits, the retirement account cap and contribution entitlements (click he ...

Small Business Deduction Survives Budget: Ottawa Proposes Major New Limitations

Now that the new federal Liberal government’s first budget has been introduced, we can focus our attention on those measures that actually have been put forward rather than on those that everyone speculated might be pu ...

Variety of Protections Open To Businesses Exposed To "Panama Papers" –Type Data Breaches

The recent “Panama Papers” scandal is a timely example of the impact that a data breach can have on high net worth individuals, businesses and law firms. The scandal, which involved the leak of more than 11.5 millio ...

Swiss Supreme Court Decided Stay of the Arbitration Pending Compliance with Multi-tiered Clause

By: Prof. Dr. H. Ercument Erdem Introduction The Swiss Federal Supreme Court (“Court”) with its latest decision dated March 16, 2016, numbered 4A_628/2015 and published on March 29, 2016 (“Decision ...

Financial Sale and Lease Back

By: Assoc. Prof. Murat Develioglu Introduction After being in force for 27 years, Financial Leasing Code numbered 3226 (“FLC” or “Law numbered 3226”) that had entered into force on June 28th, 1985, has bee ...

Cinema Services Sector Report of the Competition Authority

By: Mert Karamustafaoglu Introduction The Competition Authority (“Authority”) announced the outcome of the recently finalized “Cinema Services Sector Report” to the public (“Report”). It may be observe ...

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