All Outputs (26)

Religious accommodation and its limits. (2024)
Journal Article
MAK, C.H.W. 2023. Religious accommodation and its limits. Journal of church and state [online], Advance Articles. Available from: https://doi.org/10.1093/jcs/csae007

As society grapples with the role and reach of religious accommodation in secular liberal societies, Farrah Raza delves into this high-stakes debate with keen insight in her thought-provoking book, Religious Accommodation and Its Limits. Raza careful... Read More about Religious accommodation and its limits..

The Trusts and Succession (Scotland) bill: a critical analysis of modernising Scottish trust law. (2024)
Journal Article
MAK, C.H.W. 2024. The Trusts and Succession (Scotland) Bill: a critical analysis of modernising Scottish trust law. Scots law times [online], 2024(5), pages 23-26. Available from: https://uk.westlaw.com

This article discusses the scope and application of the Trusts and Succession (Scotland) Bill 2021, now the Trusts and Succession (Scotland) Act 2024, which modernises the legal framework governing the appointment and removal of trustees, duties of t... Read More about The Trusts and Succession (Scotland) bill: a critical analysis of modernising Scottish trust law..

Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes. (2024)
Journal Article
MAK, C.H.W. and CHIPPIN, M. [2024]. Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes. Trusts and trustees [online], Advanced Articles. Available from: https://doi.org/10.1093/tandt/ttae003

This paper examines trust taxation in Australia and Canada, focusing on the Australian Income Tax Assessment Act 1936's Section 97(1) and the Canadian Income Tax Act's Section 94.1. It explores the Australian Carter and the Canadian Fundy Settlement... Read More about Comparative analysis of trust taxation: a deep dive into Australian and Canadian regimes..

The impact of the recent EU Insolvency Directive on Scottish insolvency law. (2024)
Journal Article
MAK, C.H.W. 2024. The impact of the recent EU Insolvency Directive on Scottish insolvency law. Scots Law Times, 2024(1), pages 1-5. Available from: https://uk.westlaw.com

Considers the implications for Scottish insolvency law of the EU's Proposal for a Directive harmonising certain aspects of insolvency law (Insolvency Directive), looking at the challenges and opportunities created by the Directive's emphasis on consi... Read More about The impact of the recent EU Insolvency Directive on Scottish insolvency law..

Blockchain and smart contracts: a game changer in mediation? (2023)
Journal Article
MAK, C.H.W. and MANTE, J. 2023. Blockchain and smart contracts: a game changer in mediation? Asian journal on mediation, 2023, pages 49-64.

In light of accelerating technological innovation and shifts in dispute resolution paradigms, this article elucidates the transformative potential of blockchain technology and smart contracts in mediation. The paper posits that these advancements off... Read More about Blockchain and smart contracts: a game changer in mediation?.

So, now you are an arbitrator: the arbitrator's toolkit. (2023)
Journal Article
MAK, C.H.W. 2024. So, now you are an arbitrator: the arbitrator's toolkit. Asian journal of international law [online], 14(1), pages 208-209. Available from: https://doi.org/10.1017/S2044251323000553

In an epoch where arbitration is increasingly becoming a sine qua non for resolving international commercial disputes, the indispensability of mastering the nuances of arbitral procedures cannot be overstated. Against this backdrop, "So, Now You Are... Read More about So, now you are an arbitrator: the arbitrator's toolkit..

Trusts across borders: steering through the EU's insolvency directive and its implications for trustees. (2023)
Journal Article
MAK, C.H.W. 2023. Trusts across borders: steering through the EU's Insolvency Directive and its implications for trustees. Journal of international banking law and regulation [online], 38(10), pages 387-391. Hosted on Westlaw. Available from: https://uk.westlaw.com

This article delves into the multifaceted roles and responsibilities of trustees in cross-border insolvencies, with a spotlight on the EU’s proposed directive aiming to harmonise insolvency law. It acknowledges the unique position of trustees who, wh... Read More about Trusts across borders: steering through the EU's insolvency directive and its implications for trustees..

Australia: financial sector - new reforms to strengthen accountability and transparency within the industry. (2023)
Journal Article
MAK, C.H.W. 2023. Australia: financial sector - new reforms to strengthen accountability and transparency within the industry. Journal of international banking law and regulation [online], 38(8), pages N55-N56. Available from: https://uk.westlaw.com

Reviews the aims of Australia's Financial Accountability Regime Bill 2023, the background to its creation, its failure to include individual civil penalties for infringing accountability duties, its approach to transparency, its likely implications,... Read More about Australia: financial sector - new reforms to strengthen accountability and transparency within the industry..

China: the establishment of the State Administration of Financial Supervision and Administration. (2023)
Journal Article
MAK, C.H.W. 2023. China: the establishment of the State Administration of Financial Supervision and Administration. Butterworths journal of international banking and financial law [online], 38(6), pages 438-440. Available from: https://plus.lexis.com/

China is currently undergoing significant financial reform, intending to establish a centralised national financial regulatory body. This change represents a stark departure from the nation's prior fragmented regulatory strategies. The primary object... Read More about China: the establishment of the State Administration of Financial Supervision and Administration..

Debts unravelled: trust law's unbiased approach to resolving sovereign defaults. (2023)
Journal Article
MAK, C.H.W. 2023. Debts unravelled: trust law's unbiased approach to resolving sovereign defaults. Trusts and trustees [online], 29(5), pages 437-443. Available from: https://doi.org/10.1093/tandt/ttad023

Sovereign debt defaults have long ignited debate in international finance as debtors, creditors and global entities wrestle with clashing interests. Trust law emerges as a fair and objective method, with trusts formed to manage and disburse funds for... Read More about Debts unravelled: trust law's unbiased approach to resolving sovereign defaults..

Sovereign debt sustainability: multilateral debt treatment and the credit rating impasse. (2023)
Journal Article
MAK, C.H.W. 2023. Sovereign debt sustainability: multilateral debt treatment and the credit rating impasse. INSOL world [online], 2023(1st Quarter), page 39. Available from: https://publications.insol.org/view/823629741/39/

This is a review of "Sovereign Debt Sustainability: Multilateral Debt Treatment and the Credit Rating Impasse" by Daniel Cash (Routledge, 2022). The 2007-09 global economic crisis resulted in pressing issues for many countries, especially those with... Read More about Sovereign debt sustainability: multilateral debt treatment and the credit rating impasse..

Hong Kong: civil and commercial judgments: reciprocal recognition of Hong Kong and mainland court judgments. (2023)
Journal Article
MAK, C.H.W. 2023. Hong Kong: civil and commercial judgments: reciprocal recognition of Hong Kong and mainland court judgments. Journal of international banking law and regulation [online], 38(4), pages N16-N17. Available from: https://uk.westlaw.com/Document/I1A0AD610C2CF11EDAFD6F430EC801F0E/View/FullText.html

The Hong Kong Legislative Council passed The Mainland Judgments in Civil and Commercial Matters (Reciprocal Enforcement) Ordinance (MJREO) on 26 October 2022. The Arrangement on Reciprocal Recognition and Enforcement of Judgments in Civil and Commerc... Read More about Hong Kong: civil and commercial judgments: reciprocal recognition of Hong Kong and mainland court judgments..

Protecting built heritage in Hong Kong. (2023)
Journal Article
GIORGALLIS, A. and MAK, C.H.W. 2023. Protecting built heritage in Hong Kong. Journal of arts management, law and society [online], 53(4), pages 266-267. Available from: https://doi.org/10.1080/10632921.2023.2169803

This is a review of "Protecting Built Heritage in Hong Kong", by Steven Brian Gallagher. Thinking about Hong Kong's cultural heritage automatically leads one to some assumptions. A first assumption that might spring to mind is the modern architecture... Read More about Protecting built heritage in Hong Kong..

Navigating the complexities of section 100A: a look at the future of trust taxation in Australia. (2023)
Journal Article
MAK, C.H.W. 2023. Navigating the complexities of section 100A: a look at the future of trust taxation in Australia. Trusts and trustees [online], 29(3), pages 201-207. Available from: https://doi.org/10.1093/tandt/ttad003

Section 100A of the Income Tax Assessment Act of 1936 is a provision designed to prevent arrangements in which a distribution is made to a beneficiary with a low tax rate, yet the economic benefit is conveyed or paid to a second beneficiary with a hi... Read More about Navigating the complexities of section 100A: a look at the future of trust taxation in Australia..

New Zealand: financial markets: conduct of financial institutions legislation. (2023)
Journal Article
MAK, C.H.W. 2023. New Zealand: financial markets: conduct of financial institutions legislation. Journal of international banking law and regulation [online], 38(2), pages N5-N6. Available from: https://uk.westlaw.com/Document/IDAF2A850946F11ED89CC9617AC9394E7/View/FullText.html

On 29 June 2022, the Financial Markets (Conduct of Institutions) Amendment Act 2022 was passed into law in New Zealand. The Act establishes a new conduct licensing regime for regulating the conduct of financial institutions, which is scheduled to tak... Read More about New Zealand: financial markets: conduct of financial institutions legislation..

Russian foreign investments at risk: why bring investment disputes relating to Russia to the Hong Kong International Arbitration Centre? (2023)
Journal Article
MAK, C.H.W. and LAI, R. 2023. Russian foreign investments at risk: why bring investment disputes relating to Russia to the Hong Kong International Arbitration Centre? Asian dispute review [online], 25(1), pages 27-33. Available from: https://kluwerlawonline.com/journalarticle/Asian+Dispute+Review/25.1/ADR2023005

This article discusses the proliferation of foreign investors seeking redress through arbitration as a result of the international sanctions imposed against Russia and special retaliatory economic counter-measures imposed against certain investors. I... Read More about Russian foreign investments at risk: why bring investment disputes relating to Russia to the Hong Kong International Arbitration Centre?.

Belokon v. Kyrgyzstan: practical implications of award set-asides arising from corruption allegations. (2022)
Journal Article
LAI, R. and MAK, C.H.W. 2022. Belokon v. Kyrgyzstan: practical implications of award set-asides arising from corruption allegations. ASIL insights [online], 26(14). Available from: https://www.asil.org/insights/volume/26/issue/14

As one of the most arbitration-friendly jurisdictions, French courts have long had a tradition of judicial non-interference in the arbitral process. In the context of annulment proceedings, French courts are normally granted limited scope in reviewin... Read More about Belokon v. Kyrgyzstan: practical implications of award set-asides arising from corruption allegations..

Hong Kong Association of Banks alternative means of payments of funds under payment arrangements for property transactions (PAPT): possible concerns from banks and clients. (2022)
Journal Article
LAW, S.W. and MAK, C.H.W. 2022. Hong Kong Association of Banks alternative means of payments of funds under payment arrangements for property transactions (PAPT): possible concerns from banks and clients. Hong Kong lawyer [online], October 2022, pages 34-37. Available from: https://www.hk-lawyer.org/content/hong-kong-association-banks-alternative-means-payments-funds-under-payment-arrangements

Hong Kong Association of Banks (HKAB), the DTC Association (DTCA) and the Hong Kong S.A.R. Licensed Money Lenders Association have been working on the provision of an alternative means of payments of funds under Payment Arrangements for Property Tran... Read More about Hong Kong Association of Banks alternative means of payments of funds under payment arrangements for property transactions (PAPT): possible concerns from banks and clients..

Federal Commissioner of Taxation v Carter (2022) HCA 10: a game changer for taxation of trust distributions in Australia? (2022)
Journal Article
MAK, C.H.W. 2022. Federal Commissioner of Taxation v Carter (2022) HCA 10: a game changer for taxation of trust distributions in Australia? Trusts and trustees [online], 28(9), pages 886-890. Available from: https://doi.org/10.1093/tandt/ttac098

In Federal Commissioner of Taxation v Carter, the High Court of Australia asked to clarify the meaning of 'is presently entitled' under section 97(1) of the Income Tax Assessment Act. This case is a significant example of the High Court dealing in re... Read More about Federal Commissioner of Taxation v Carter (2022) HCA 10: a game changer for taxation of trust distributions in Australia?.

Banking on Beijing: the aims and impacts of China's overseas development program. (2022)
Journal Article
MAK, C.H.W. 2022. Banking on Beijing: the aims and impacts of China's overseas development program. Butterworths journal of international banking and financial law [online], 37(8), page 562. Available from: https://plus.lexis.com/

This is a review of "Banking on Beijing: the Aims and Impacts of China's Overseas Development Program" by Axel Dreher et al. (Cambridge University Press, 2022). There is growing concern over China's overseas lending and grant-giving activities. Journ... Read More about Banking on Beijing: the aims and impacts of China's overseas development program..