Daily Archives: September 12, 2021

Fairfax, Nationwide & Australian News v Dylan Voller – news outlets social media pages left them potentially liable for ‘publishing’ 3rd party allegedly defamatory comments

And now for something important – even though, only tangentially relevant, to tax. On 8 September 2021, the High Court found in favour of Dylan Voller, on the issue of whether various news outlets had published allegedly defamatory comments, made by third parties, in the ‘comments’ function on their respective ‘Facebook’ pages, where they’d posted…

High Court holds that using social media made a person potentially liable for 3rd party allegedly defamatory ‘comments’ on a news article – by ‘facilitating’ their publication

On 8 September 2021, the High Court brought down a defamation decision of very considerable significance – even to tax practitioners. It found that the host of a Facebook page, could be liable for defamatory comments made, by a third party, in response to a news article they had published. The basis was that they…

How does Covid change ‘corporate residency’, ‘source’ and ‘permanent establishment’ in the world of international taxation?

The traditional ‘gateways’ to taxation, around the world, have been ‘residence’, ‘source’, and ‘permanent establishments’. These have been under pressure, for some time now, as technology makes all these more ambiguous. Covid-19 has recently exacerbated this, in some dramatic ways. Lockdowns, closed borders, people trapped in the country they were in, people retreating home, people…