As a result of the OECD Base Erosion and Profit Shifting (BEPS) project to minimise tax leakage, amendments have been proposed to Double Tax Agreements (“DTA’s”) through use of a Multilateral Instrument (MLI). The changes impact a large number of countries across and its impact can vary from DTA to DTA.
Following the recent release of the external report by Darren McShane into the fees and costs for superannuation funds and managed investment schemes, ASIC has proposed to adopt several reviewer recommendations to improve transparency in Product Disclosure Statements (PDS).
Without a doubt, positive culture within the workplace is integral to the ongoing success of any business. It shapes the way we work, underpinning our decisions and influencing how we interact with our clients and within and across teams.