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

Europe has recognized the value of wine geographical origins for more than a century. This paper outlines the historical background of wine geographical indications as derived from select European Union countries; also the international and domestic regulation of GIs in Europe, the United States...

For many people gambling is a legitimate part of their leisure and recreation activities. While most people who gamble do so in a responsible manner and enjoy gambling as entertainment, for some it is a cause of problems for themselves, their families and the community. The Productivity...

China is recognized as one of the oldest continuous civilizations in the world and its economic and technological development has, arguably, been a world forerunner for a number of centuries. This article explores the motivation behind protection of property rights in the East, with a focus on...

This article examines how the English courts have responded to occupational stress claims, and compares this response to the equivalent Australian law and American Federal Law. It outlines the approach of the courts to claims arising in tort and contract respectively and concludes that the...

Geographic indications (GIs) stand at the intersection of three hotly debated issues in international law: international trade, intellectual property and agricultural policy. Similar to a trademark (albeit to a limited degree), a GI identifies a good as originating in a particular region, where...

On 1 July 2009, in response to the 2009/2010 federal Budget, s23AG of the Income Tax Assessment Act 1936 (Cth) (ITAA36) was amended to include a new s23(1AA). This amendment has the effect of disallowing certain Australia resident individual taxpayers, who are engaged for more than 90 days of...

Hong Kong is not a tax haven, but is probably the only international financial centre that is not covered by a Double Tax Agreement (DTA). The relevant DTAs between the People's Republic of China (PRC) and the UK, the PRC and Australia or the PRC and the US do not apply to Hong Kong. This is...

This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom (UK) and Australia also citizens and permanent residents of the United States (US) who are employed overseas. In addition to identifying specific taxation implications for...

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,...