Transfer pricing annual review 2018 – Financier Worldwide

Australia's 2026-27 Budget introduces sweeping changes to capital gains tax, negative gearing, and discretionary trust taxation, fundamentally reshaping decades of established tax policy. The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 has now received Royal Assent, but significant controversy surrounds key provisions including the new 30% minimum tax on discretionary trusts and restrictions on corporate beneficiaries. How will these reforms affect existing trust structures, investment strategies, a

On Tuesday, 12 May 2026, the Treasurer, Dr Jim Chalmers, handed down the 2026–27 Federal Budget. The Federal Budget introduces the most significant tax reforms aimed at reshaping how income and wealth are taxed in Australia. The Government is seeking to rebalance the system by reducing tax on income from work and increasing tax on income from assets, and then using that difference to fund personal tax relief and influence housing behaviour.

The Australian Government has released exposure draft legislation for a proposed 30% minimum tax on discretionary trusts, effective from 1 July 2028. Trustees now face three strategic pathways: remain within the minimum tax regime, restructure using transitional rollover relief, or elect into the new excluded election trust (EET) regime with restricted distribution flexibility.

The Australian Taxation Office has issued its final ruling on cross-border software payments, dramatically expanding what constitutes a royalty subject to withholding tax. With retroactive application to July 2021 and a broad interpretation of copyright law, multinational companies face significant compliance risks and potential exposure across software distribution, cloud services, and digital intermediation arrangements.

Australia's 2026-27 Federal Budget introduces sweeping tax reforms that fundamentally reshape investment planning, trust structures, and business operations. The replacement of the 50% CGT discount with indexed gains and a 30% minimum tax, restrictions on negative gearing to new builds only, and a 30% minimum tax on discretionary trusts create unprecedented challenges for property investors, professional services firms, and family businesses. Understanding how these three interconnected measures work togeth

The Australian Federal Budget for 2026-2027 introduces sweeping reforms to the tax system, including a controversial 30% minimum tax on discretionary trusts, abolition of the 50% CGT discount in favor of cost base ...

Land tax is an annual tax on land ownership in Victoria, assessed on the total unimproved (which is the value of the land alone, without considering any improvements) value of taxable land that you own in the state.

It is important to determine whether your arrangements within your family trusts are compliant with schedule 2F of the ITAA.

'Hilton International Australia Pty Ltd v Commissioner of Taxation (No 2) [2026] FCA 1325' examines Part IVA's treatment of alternative postulates and the critical role of evidence in tax benefit analysis. The Federal Court's decision establishes that multiple reasonable alternatives may exist, and that a Part IVA scheme cannot serve as a valid counterfactual to another Part IVA scheme.

TA 2017/1, an ATO alert on the use of stapled structures, could deter foreign investment in major infrastructure.

Malaysia is drafting its first patent linkage framework for pharmaceutical products, scheduled for implementation on 1 May 2027 following CPTPP ratification. The National Pharmaceutical Regulatory Agency has released draft guidelines establishing an administrative connection between drug registration and patent status, introducing notification requirements, suspension periods, and four application categories that will fundamentally reshape how innovators and generic manufacturers navigate market entry.

Singapore's Intellectual Property Office has extended its Patent Prosecution Highway pilot with China through 2031 and made its PPH program with France permanent...

This system is part of the government's efforts to reduce trademark and copyright counterfeits by temporary suspension.

The application of the Doctrine of Inherency in the assessment of patentable subject matter in the Philippines is summarised for each situation below.

IPIII offers an insurance policy for enterprises and innovators with a Singapore patent, trademark or registered design.

An international treaty that simplifies the process of authenticating public documents for use in foreign countries.

This case set a new benchmark in Australia for future patent infringement damages claims against generic manufacturers.

New Zealand patent prosecution has evolved significantly since the Patents Act 2013, developing its own examination culture distinct from Australia. With inventive step now central to examination, fixed divisional deadlines, and compressed prosecution timetables, applicants must make strategic decisions earlier than in other jurisdictions to preserve claim scope and maintain flexibility throughout the patent process.

The Court held that the High Court has limited power to hear applications for patent revocation and to revoke patents.

This report describes corporate benefits from when expert input is sought from people from a broad range of backgrounds.