Mr Charles Mak's Outputs (23)

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?.