In episode 25, Emma and Rebekah discuss the legal risks around ambush marketing ahead of the 2024 Olympic Games in Paris. They discuss considerations for businesses that engage in marketing practices designed to leverage the reputation and hype surrounding a global event such as the Olympics, including intellectual property and consumer law issues in light of both recent and historical high-profile examples.

The Worker Protection Act 2023 will come into force on 25 October of this year, imposing a new positive duty on UK employers to take 'reasonable steps' to prevent sexual harassment of employees in the course of their employment. In the first instalment of this podcast, we discussed the impact of the Act within workplaces within the UK, and shared our insights based on experience with the adoption of similar legislation in Australia. In the second, we are going to share our experience from working with employers in Asia and EMEA about similar applicable laws and duties to prevent sexual harassment.

Speakers: Fatim Jumabhoy, Partner, Singapore; Emma Rohsler, Partner and EMEA Regional Head of Employment, Pensions and Incentives, Paris

In this quickfire episode of the Herbert Smith Freehills Tax Bites podcast, Australian tax partners Toby Eggleston and Ryan Leslie, along with Senior Associate Naison Seery, discuss the recently released Treasury consultation paper proposing changes to the foreign resident capital gains tax regime. Key topics include broadening the classification of assets subject to tax, updates to the principal asset test to a 365-day rule, and new notification requirements for the sale of assets over $20 million. The hosts delve into the potential implications of these changes, discuss uncertainties, and invite feedback before the August consultation deadline.

00:09 Introduction
00:28 Overview of Foreign Resident Capital Gains Tax Changes
01:02 Current Tax Base for Foreign Residents
02:48 Proposed Changes to the Tax Base
05:27 Detailed Breakdown of Proposed Measures
11:32 Principal Asset Test Changes
14:16 Notification Requirement for High-Value Transactions
19:29 Closing Thoughts and Consultation Details