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 ...

As the first month of 2026 comes to an end this week and earnings season accelerates, below is a list of the top 10 consumer discretionary stocks with market capitalizations of $10B or more, ranked by ...

“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 October 17 Memo from Director Squires marked the end of a distinct discretionary denial era, the Interim Era. Per the memo, as of October 20, all institution decisions (discretionary, ...

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 ...

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 ...