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Navigating the IPO
Taking your company public is an important milestone, and whilst the landscape for IPOs is complex and dynamic, choosing the right path is essential.
Global | Publication | January 2017
The new double tax agreement between Australia and Germany has now entered into force.
This is the first treaty in Australia which reflects the OECD’s Base Erosion and Profit Sharing (generally known as ‘BEPS’) Project recommendations for tax treaties. Changes introduced by this treaty will impact current structures and future deals involving German entities. Also, this is likely to be a template for Australia’s treaties into the future.
Features which implement BEPS Project recommendations include:
The withholding tax amendments apply for payments made from January 1, 2017. Amendments in respect of fringe benefits tax apply for fringe benefits provided on or after April 1, 2017. Amendments affecting income tax will have effect from July 1, 2017.
For information about the implications of the new tax treaty for your business, please contact one of our Australian Taxation (see below).
Publication
Taking your company public is an important milestone, and whilst the landscape for IPOs is complex and dynamic, choosing the right path is essential.
Publication
Two recent judgments – decided just days apart – from different judges of the Northern District of California District Court determined that using copyrighted books to train large language models (LLMs) was fair use.
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