
Publication
An overview of the Commonwealth’s model litigant obligation
Since the early 20th century, Australian courts have emphasised the obligation for the Commonwealth to act as a ‘model litigant’ in court proceedings.
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Global | Publication | November 2019
Tax controversy lawyers with Norton Rose Fulbright around the globe have prepared a sixth annual survey of certain tax controversy procedures and issues referenced below for Australia, Brazil, Canada, France, Germany, Luxembourg, The Netherlands, South Africa, the United Kingdom, and the United States.
While each tax controversy will involve unique circumstances, this survey serves as a reference tool for tax executives at multinational companies. It will be an evolving tool, and we plan to add additional countries in future surveys. If you would like additional information, please feel free to contact any of the lawyers listed on the back of this survey.
Included with this edition is a special report, on implementation of arbitration and alternative dispute resolution mechanisms to deal with intra-European Economic Community cross-border disputes.
This edition covers the following procedures and issues:
Publication
Since the early 20th century, Australian courts have emphasised the obligation for the Commonwealth to act as a ‘model litigant’ in court proceedings.
Publication
The Companies and Limited Liability Partnerships (Annotation) Regulations 2025 and an accompanying Explanatory Memorandum were published on 14 May 2025.
Publication
In a recent decision, Matco Tools Corporation v. Canada (Attorney General), the Federal Court has overturned a Commissioner of Patents (the Commissioner) decision regarding a patent applicant failing to meet the “due care” standard in the context of an unpaid maintenance fee.
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