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Member Articles


Fact Sheet: Cyber-risk and SMEs

By: Katherine Hayes and Greg Stirling Cyber liability insurance is attracting a lot of buzz in the Australian marketplace, but this heightened interest is not yet reflected in the number of purchases of cyber policies ...

Attempted murder – host employer found liable for placing labour hire worker in peril

By: Matthew Payten and Ross Byrnes The duty of care owed by the hirers of temporary labour, often referred to as ‘host employers’, to labour hire employees was spelt out in the oft-cited 2003 New South Wales Court ...

You May Need to Disclose Offshore PayPal Accounts on FBARs

Contact: Saul Brenner of Berdon LLP (New York, New York, USA - TIAG) The IRS may regard your offshore PayPal accounts as financial accounts that would have to be reported when disclosing your overseas assets on the Rep ...

May 29th Filing Requirement for U.S. Persons with Foreign Affiliates

Contact: Lee Zimet of Berdon LLP (New York, New York, USA - TIAG) The U.S. Bureau of Economic Analysis (BEA) recently imposed new filing requirements on U.S. persons with foreign affiliates. The BEA is an agency of the ...

LLC vs. C Corp: Entity Structures for Foreign Owners Starting a U.S. Business

Contact: Ray Polantz, Cohen & Company (Ohio, USA) America is the land of opportunity. However, opportunity can mean additional tax considerations, especially for foreign individuals setting up a business on U.S. soil. I ...

Forwarding agencies' cartel and its consequences

On December 19 2014 the Higher Regional Court, acting as the Cartel Court, imposed a fine of approximately €17.5 million on 30 forwarding agencies for infringing European competition law by agreeing on tariffs regard ...

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