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The absence of strong constitutional safeguards and basic constitutional rights, including weak legislation in a number of critical areas (e.g. taxation being one significant area of weakness), continues to hinder economic reform in Russia. In a recent study…
While the “mainstream media” is full of commentary, some of which is useful and informative, regarding proposals to curb anthropogenic (i.e. derived from human activities) climate change, it is interesting to view the comments of the news media…
The South African Revenue Service (SARS) wants the power, without a warrant, to conduct a search and to seize documents if it believes you are about to destroy records and evidence of fraudulent activities or income earned. This…
Although the legislation establishing the provisional patent application (US), has been around since the Clinton Administration (e.g. 1994), the benefits of the procedure are not always well understood. The provisional patent application process enables inventors to have the…
In quite staggering fashion, and on the basis of a private members bill no less, the Canadian House of Commons is considering a bill to withhold federal investment dollars (in the form of loans and loan guarantees from…
This video interview of Tim Draper by the Irish web site Business and Leadership, examines how the methodology for successful technology start ups can be emulated in other markets and jurisdictions. Tim Draper provides wonderful, real world insight…
Australia passed legislation, adding 9042 pages of tax laws to the books last year. That is more new tax legislation than has been seen in that country over whole decades. This sort of rampant legislative expansionism, results in…
For businesses with significant intellectual property assets, seeking to protect those assets in multiple jurisdictions is often a very significant challenge. Intellectual property “harmonization” between jurisdictions assists those business owners, in that it affords common or coordinated protection…
This National Business Review article is interesting on two front. Firstly, it reveals useful (although not earth shattering) insight into those countries whose governments have taken corruption and the corresponding requirement for transparency seriously. Secondly, it sets out…
Australia: Taxation on Subsequent Transfer of Art
The Resale Royalty for Visual Artists Act 2009, which was passed by the Australian Senate into law last week (November 26th) will mean Australia’s visual artists will receive a portion of the proceeds from the resale of their…