All Outputs (14)

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..

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..

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 [online], (accepted).

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?.

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..

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..

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..

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?.

What should come after the implementation of the mutual recognition and assistance in cross-border insolvency between mainland China and Hong Kong? [Journal article] (2022)
Journal Article
LAW, S.W. and MAK, C.H.W. 2022. What should come after the implementation of the mutual recognition and assistance in cross-border insolvency between mainland China and Hong Kong? Journal of international banking law and regulation [online], 37(9), pages 331-336. Available from: https://uk.westlaw.com/Document/I770C1A8019CF11EDB0FCF49155AD4267/View/FullText.html

This article evaluates the new cross-border insolvency cooperation arrangement between Hong Kong and Mainland China from three business perspectives. First, whether it brings a legal effect; second, whether it aids in identifying a company's assets;... Read More about What should come after the implementation of the mutual recognition and assistance in cross-border insolvency between mainland China and Hong Kong? [Journal article].

Sovereign wealth funds and national security: three purposes of regulations and beyond. (2022)
Journal Article
MAK, C.H.W. and LAW, S.W. 2022. Sovereign wealth funds and national security: three purposes of regulations and beyond. King's student law review [online], 12(1), pages 58-76. Available from: http://blogs.kcl.ac.uk/kslr/files/2022/06/Mak.KSLR_.VolXIIIssueI.2022.pdf

In light of the fact that the international investments made by state investors have tremendously expanded since the 19th century, there is a heated debate concerning the regulatory issues and challenges raised by sovereign wealth funds (SWFs). This... Read More about Sovereign wealth funds and national security: three purposes of regulations and beyond..