Of recent, there has been increasing recognition by treasury groups who have lobbied for the development of a national based payment system. This addresses the significance and evolution of payment systems in select jurisdictions

The efficiency of business transactions has become increasingly important in the digital age, and an issue that has arguably evolved as a result of free-markets. Already, advances in technology has revolutionized the medium of exchange from tangible hard-cold cash, to an intangible medium,...

Intangible assets can create much more value when they are managed in a tax efficient manner. The tax system, in particular the income tax and capital gains tax (CGT) regimes, offer incentives and pose traps for entities who exploit intangible assets. It is not uncommon for IP lawyers to...

The marketing of goods under geographical names has always been common. In addition to introducing commercial facets of wine distribution agreements, this chapter discusses the justifications, principles and policies that lie behind the protection of geographical indications (‘GIs’) for wine...

Plain packaging, a new tobacco control tool being considered by a growing number of countries, mandates the removal of all attractive and promotional aspects of tobacco product packages. As a result of plain packaging, the only authorized feature remaining on a tobacco package is the brand name,...

The app craze has opened new opportunities for small entrepreneurs and software development businesses hoping to create the next Angry Birds®. Apple® alone advertises in excess of 500,000 downloadable iPhone apps in their online store. When advising clients (including third party developers),...