The latest Part of the Australian Tax Review includes an Editorial, and the following articles: “The “Sufficiently Influenced” Benchmark for a Company to Be an Associate of Another Company: An Analysis of the BHP Case” – The Hon Richard Edmonds AM SC; “The Deductibility of Tax-related Expenses: Historical and Comparative Perspectives” – Ann Kayis-Kumar, Peter Mellor and Chris Evans; “Doing the BEPS We Can? Addressing Distortions in the Cross-border Intercompany Setting” – Ann Kayis-Kumar; and “Non-Competition Agreements and the Capital/Revenue Distinction: A Comparative Analysis” – Meena Hanna.
The latest Part of the Company and Securities Law Journal includes the following articles: “Imposing Fiduciary Duties on Credit Rating Agencies Towards Investors” – Meena Hanna; “Whistleblowing and Corporate Governance: Regulating to Reap the Governance Benefits of ‘Institutionalised’ Whistleblowing” – Sulette Lombard and Vivienne Brand; and “From Damages to Disgorgement: Civil Remedies for Insider Trading in Australia” – Mark Watts. This issue also includes the following sections: Editorial; Vale: “Bob Baxt” – Rosemary Langford; Current Developments – Legal and Administrative: “Australian Securities and Investments Commission v Flugge: Section 180 Strikes Again” – Tim Bednall; Corporate Finance: “Refinancing Purchase Money Security Interests: A Note on Allied Distribution Finance Pty Ltd v Samwise Holdings Pty Ltd” – Anthony Duggan; Hong Kong, Singapore and Malaysia: “Confucian Teaching as an Ethical Compass in Business” – Charles KN Lam and Professor SH Goo; Corporate Governance and Corporate Social Responsibility: “An Analysis of the Business Objectives of the Largest Listed Companies in Australia, The United Kingdom and the United States” – Ian Ramsay and Belinda Sandonato; and New Zealand: “Crowd-Sourced Funding, Cryptocurrencies and Initial Coin Offerings in Australia and New Zealand” – Dr Gordon Walker.
The latest Part of the Journal includes the following articles: “The Consequences of a Corporate Trustee Entering Insolvency” – Andrew Berriman; “Timing is Everything: When Should a Security Be Valued for the Purpose of s 588FA(2) of the Corporations Act 2001 (Cth)?” – Meena Hanna; and the following section notes: Recent Developments: “Does Holding Out Subvert the Intention of Part 5.3A?” – Dr David Morrison; and Report from New Zealand: “Cabinet Adopted Changes to New Zealand’s Insolvency Practitioner Regulatory Regime” – Lynne Taylor.