By Jacqueline Peel and Michael Power. This article analyses the key elements of Californian climate change law in order to highlight the ways in which other climate regulatory frameworks might be modified, or more imaginatively implemented, in order to improve their environmental effectiveness.
By Robert J Wilczek and Douglas C Murray. Australian companies often form partnerships to conduct their business operations in the United States in order to take advantage of certain benefits under Australian and US tax laws. Before forming a US partnership, an Australian company should take care to ensure that the nature and characteristics of the US partnership it intends to form, which may differ drastically from those of an Australian partnership, will not thwart the Australian company’s ability to realise Australian tax benefits or expose its treasury to “upstream” liability for obligations of its US subsidiaries.