2481-2490 of 2723 results
Green finance
Australia's 'green finance' market continues to grow steadily in response to global environmental challenges and to support sustainable development. Innovative financial products continue to be developed to direct capital towards green projects and to promote sustainability causes or ESG-related per ...
Emissions regulation and liability – NGERs and the Safeguard Mechanism
The National Greenhouse and Energy Reporting (NGER) scheme requires some companies to account for the scope 1 and scope 2 emissions they are responsible for. Scope 1 emissions are direct emissions for which a company is responsible, whilst scope 2 emissions are indirect emissions from the purchase o ...
Mandatory binding arbitration of tax disputes
This is a guide to the process, procedure and effect of mandatory binding arbitration under Australia's tax treaty network. ...
Linklaters Insight: summer’s top competition stories 2020
The pandemic has shone blinding spotlights on existing areas of concern within competition law and accelerated attempts by policy makers to find solutions. ...
Mine rehabilitation and closure
Rehabilitation standards and mine closure practices have been the focus of recent reforms in a number of Australian states and remain high on the reform agenda. To help understand these changes, we've prepared a comprehensive guide. ...
Responding to COVID-19: your questions answered
In light of the global outbreak of coronavirus (COVID-19), many businesses are confronted with questions about the legal and regulatory implications. Here we address the most pressing questions being asked across the business landscape. ...
Buyers and sellers beware! Expenditure deductions denied and gains taxed as income
Recent decisions handed down by both the High Court and Federal Court in relation to the 'income/capital distinction' and 'blackhole expenditure' have produced a mix of predictable and unexpected, but generally unfavourable, outcomes for taxpayers. Most buyers have been denied deductions for the pur ...
Disclosure of climate-related financial risk: major change is imminent
There has been a global proliferation of voluntary reporting standards that companies might adopt with respect to disclosure of climate change-related financial risk. ...
Competition law and climate change
In the light of the mounting pressure on businesses to address climate change risks, there is growing impetus to collaborate on effective ways to approach climate change management. ...
Corporate PPAs: questions to ask, traps to avoid
As electricity prices rise and we move towards a carbon‑constrained future, companies are looking for ways to manage their exposure to changing electricity prices and to purchase electricity from renewable sources. Generators are also looking beyond retailers as potential offtakers to support the de ...