Labor’s justification for imposing a new 30 per cent minimum tax on discretionary trusts relies on hypothetical examples of tax avoidance that are already banned and subject to a crackdown by the ...

The federal budget includes a new 30 per cent minimum tax on discretionary trusts. From July 1, 2028, income generated within a discretionary trust will be taxed at 30 per cent, with the tax paid out ...

As Q4 earnings season draws to a close, investors are shifting focus to the updated quant ratings following the latest wave of corporate results. These scores offer a snapshot of how companies rank ...

South African couples can now transfer up to R4-million offshore per year without Reserve Bank approval or a SARS tax clearance certificate, following this week’s Budget announcement that the single ...

Want more stock market and economic analysis from Phil Rosen directly in your inbox? Subscribe to Opening Bell Daily’s newsletter. Investors are piling into household goods, detergents and groceries ...

The President’s FY 2026 budget proposes major changes in the federal discretionary budget for health care, which could have serious implications for behavioral health care; some changes are already ...

Real-world data help clarify the contribution of food to nutrition, the environment, and food expenditure. We studied the implications of a hypothetical transition in protein sources for these ...

“Timing considerations have emerged as a major factor for PTAB discretionary denial decisions into the early tenure of USPTO Director John Squires.” On Friday, the U.S. Patent and Trademark Office ...

The S&P 500 consumer discretionary sector has struggled to keep pace with the broader market in 2025, placing in the lower half of sector performance rankings and currently sitting seventh among the ...

Unlocking peak performance from your team takes more than setting goals and expectations. It requires cultivating a workplace culture where employees go beyond “just enough” and bring their best ...

Inter partes review (IPR) proceedings are a cost-effective way by which patent challengers can dispute the validity of an issued patent. To institute an IPR, the Patent Trial and Appeal Board (PTAB) ...

Back in March, I wrote about Acting Director Coke Morgan Stewart’s overhaul of the pre-institution discretionary denial process. Since then, much has been written on the topic and, for better or worse ...