Ελληνικά
© 2010 Nomiki Vivliothiki

Publications

Regulating Tax Competition in Offshore Financial Centers
Abstract: One of the more entrenched issues in international taxation over the last thirty years has been how to define and respond appropriately to harmful tax competition among nations, especially competition from offshore financial centers (OFCs). The Organization for Economic Co-operation and Development (OECD) and the European Union (EU) have both mounted initiatives seeking to regulate such competition, and OFCs have strongly objected to these initiatives as an abrogation of their sovereignty in tax matters. This paper provides an introduction to the debate over the regulation of international tax competition, beginning with an overview of the essential architecture of international taxation...
Trade Mark Liability Issues Arising Out of Internet Advertising
Abstract: This paper reviews the basic principles of trade mark and passing off law that apply where a trade mark registered in Australia is used to advertise goods on a website situated in another jurisdiction. In particular, it considers the approach that Australian courts take to the use of trap order evidence, and reviews the most recent and relevant decision in this area, namely that of the Federal Court in Ward Group Pty Ltd v Brodie & Stone Plc. It concludes with some criticisms of the approach taken by the court in that case, and considers the implications of the case with respect to the use of trade marks in advertising goods and services on the Internet.
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