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Member Articles


Malta and EU Tax and Compliance Policy Bulletin 89

Author: David Marinelli Common EU list of third country jurisdictions for tax purposes The ECOFIN Council has updated the list of non-cooperative jurisdictions, adding the BVI, Costa Rica, Marshall Islands and Rus ...

New Case Law for M&A Practice in Germany on the Seller’s Duty of Disclosure - Is the Posting of Documents in an Electronic Data Room Sufficient for Disclosure?

A seller does not regularly satisfy its duty of disclosure to the buyer simply by "somehow" posting documents about the fact requiring disclosure in an electronic data room - Federal Court of Justice ruling of 15.09.2023 ...

Cantarella Bros Pty Ltd v Lavazza Australia Pty Ltd – How to Determine “Ordinary Signification”

The recent decision of Cantarella Bros Pty Ltd v Lavazza Australia Pty Ltd (No 3) [2023] FCA 1258 considers the proper interpretation of the test to determine whether a trade mark holds an “ordinary signification” fo ...

Unfair Contract Terms and Independent Contractors – Are Your Templates at Risk Under New Reforms?

The Unfair Contract Terms regime has been amended, coming into effect on 9 November 2023. While employment contracts are not impacted by the regime, contractor agreements in many cases will be. Additionally, proposed cha ...

Will a NSW Court Decision Curb No Reason De-banking?

A judgment handed down by the Supreme Court of New South Wales last month could provide a foundation for those seeking to argue that they have been wrongfully de-banked. The decision of Parker J in Human Appeal Internati ...

Crypto Regulation in Australia: Assistant Treasurer Unveils Proposed AFSL Approach

The long awaited Treasury Consultation on digital currency exchange licensing has been released at the AFR Crypto Summit this morning and, as expected, rather than take an approach of using a bespoke fit-for-purpose digi ...

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