In Alaska, whale watching is a major tourist attraction. There are over 20 tourist boats in Juneau alone. Humpback whales are protected by the Marine Mammal Protection Act.The federal regulation insures that whales are protected from injury, killing, hunting capturing or harassment. Vessels cannot approach whales within 100 yards or place themselves in the whale path causing the whales to surface within 100 yards of vessel.Captains must use a radio to coordinate other boaters and take turns viewing the whales as to not disturb them.Tourist companies are requested to educate passengers in regard to these regulations.

Recent political and business events remind us that all leaders – be they in government or business – should embrace and practice the Hayne Royal Commission’s six fundamentals: 1. Obey the law 2. Do not mislead or deceive 3. Act fairly 4. Provide services that are fit for purpose 5. Deliver services with reasonable care and skill 6. When acting for another, act in the best interests of that other.  

Multinationals are particularly successful in tax avoidance. A crucial step in addressing tax avoidance is to strip away the secre