John Morgan is a tax specialist lawyer of more than three decades experience now practicing at the Victorian Bar - w: www.FJMtax.com e: f.john.morgan@vicbar.com.au

OECD releases drafts of new elements of International VAT/GST Guidelines [13]

On 18 December 2014, the OECD released discussion drafts of 2 new elements of the OECD International VAT/GST Guidelines. The OECD Committee on Fiscal Affairs (CFA) is developing the Guidelines to address issues of double taxation and unintended non-taxation resulting from inconsistencies in the application of VAT to international trade. The first 3 chapters of these Guidelines…

*”Luxembourg leaks” – Former accounting firm employee charged over [11]

Reuters has reported that the Luxembourg public prosecutor’s office advised on 12 December 2014 that a Luxembourg judge has charged a former PricewaterhouseCoopers employee suspected of leaking documents about secret corporate tax deals with theft and giving away business secrets. It said in a statement that, on 12 December 2014, an examining magistrate had also charged the unidentified person…

*New High Court judge to replace Justice Crennan – Justice Nettle [8]

The Governor-General has appointed Mr Geoffrey Arthur Akeroyd Nettle QC, a member of the Court of Appeal of the Supreme Court of Victoria, as the next Justice of the High Court. Justice Nettle will replace Justice Susan Crennan AC, who leaves the Court on 3 February 2015.  Justice Nettle began his professional career as a solicitor at Mallesons Stephen Jaques in…