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Member Articles


Ohio Allows Retailers to Deduct Sales Tax on Bad Debts from Private Label Credit Cards

On December 27, 2022, Ohio Governor Mike DeWine signed HB 223 into law, expanding the ability of vendors to deduct sales tax for bad debts. The bill impacts businesses, such as retail stores, that offer store-branded cre ...

Employers Supporting Mental Health in the Workplace

With mental health issues continuing to rise — including increased rates of anxiety and depression—organizations have responded by expanding mental health resources, managerial training and awareness to reduce the st ...

The Virtual Shareholders' Meeting in the German Limited Liability Company (GmbH)

Digitalisation is increasingly permeating corporate law. For example, the Covid-19 pandemic has fueled the need to be able to hold shareholders' meetings by remote means of communication, in particular virtually by video ...

Competition & Consumer Law: 2022 in Summary and the ACCC Priorities for 2023

On 7 March 2023, the Australian Competition and Consumer Commission (ACCC) announced its Compliance and Enforcement Priorities for 2023-24. From unfair contract terms to misleading environmental claims, Piper Alderman re ...

“No Longer Fit for Purpose”: The ACCC’s Proposal for a New Australian Merger Control Regime

The Australian Competition and Consumer Commission (ACCC) has put forward proposed changes to the current merger control regime and the Competition and Consumer Act 2010 (Cth) (CCA), which if adopted by the Federal Gover ...

Performance Bonds in Construction - The Ascertainment Conundrum

Bonds creating security for contractor performance are typically seen forming part of the contractual framework underpinning a construction project. A performance bond is one such type of bond, essentially amounting to ...

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