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Member Articles


Austrailian government sets its sights on superannuation loopholes

The Australian Government has revealed it plans to close certain loopholes in the super tax system. In particular, it has set its sights on transition to retirement pensions and anti detriment payments.  We discuss ...

Chevron Corp. v. Yaiguaje, 2015 SCC 42 - Supreme Court of Canada Weighs in on Recognition and Enforcement of Foreign Judgments in Canada

The Supreme Court of Canada recently reviewed the law of recognition and enforcement in Canada of foreign judgments in a decision called Chevron Corp. v. Yaiguaje. The decision has implications for large multi-national c ...

OECD BEPS Final Reports issued on October 5, 2015

On October 5, the Organization for Economic Cooperation and Development (OECD) presented its final reports under fifteen “Action Items” that are intended to be a foundation for the reform of worldwide international t ...

Loss of Capital in Joint Stock Companies

Introduction Situation of the capital, namely, the effect of losses on a company’s equity, carries vital importance in the deterioration of a joint stock company’s financial structure. Worsening of the financial str ...

Collective Dismissal of Employees under Turkish Law

Introduction The collective dismissal of employees is regulated under Art. 29 of the Labor Act numbered 4857 (“Act”). There are certain criteria to be met in order for a given lay-off to be identified as collective ...

Supervision of Concentrations in Competition Law

Introduction Mergers and acquisitions are one of the fundamental concepts of dynamic economies. However, in order to maintain a competitive environment in the marketplace, mergers and acquisitions must be subject to the ...

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