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          • Issue 52 - September 2019
            • ARGENTINA - Tax inflation adjustment - Points to consider
            • ARMENIA - Tax incentives for information technology startups extended
            • AUSTRALIA - Certificate of origin waiver - New benefit for Australian trusted traders
            • AUSTRIA - Taxation of passive income of “low-taxed” entities
            • CHINA - Tax deregistration formalities further optimised
            • ECUADOR - Income tax refunds for non-residents by application of a double taxation treaty
            • FRANCE - Digital Services Tax introduced
            • HONG KONG- China and Hong Kong Special Administrative Region sign fifth protocol to arrangement for
            • INDIA - Amendments to tax law by Finance (No. 2) Act 2019
            • INTERNATIONAL - The World of Corporate International Tax in 2019 and beyond
            • IRELAND - International corporate tax rule changes
            • ISRAEL - Transfer of real estate to Israeli resident trust
            • NETHERLANDS - Anti-Tax Avoidance Bill - Preventing hybrid mismatches
            • UNITED KINGDOM - Getting ready for Brexit
            • UNITED KINGDOM - UK Digital Services Tax to go ahead
            • UNITED STATES - Sales and use taxes - The impact of Wayfair
          • Issue 53 - December 2019
            • ARGENTINA - Creation of “Knowledge Economy Promotional Regime”
            • AUSTRALIA - Australia’s hybrid mismatch rules and their departures from the OECD’S recommendations
            • AUSTRALIA - Australian Tax Office finalises guidance on diverted profits tax
            • BELGIUM - Implementation of multi-lateral instrument
            • HUNGARY - Recent tax changes
            • INTERNATIONAL - ​The World of Private Clients
            • ITALY - Italian Digital Services Tax to be introduced from 1 January 2020
            • KOREA - 2019 Korean Government’s tax reform proposal on international tax issues
            • NETHERLANDS - 2020 Tax Budget
            • PANAMA - General tax amnesty for the payment of interest, surcharges and fines
            • SRI LANKA - Permanent Establishment - Key developments 
            • UNITED KINGDOM - Brexit and corporation tax implications of Conservative party win
            • UNITED KINGDOM - UK taxation of offshore receipts in respect of intangible property (ORIP)
            • UNITED STATES - Tariffs: List 4A exclusion process opened on 31 October 2019
            • ZIMBABWE - 2020 Budget
          • Issue 55 - June 2020
            • AUSTRALIA - Australian High Court clarifies meaning of “associate” and “sufficiently influenced” for
            • CANADA - Canadian government’s response to international income tax issues raised by COVID-19
            • THE EUROPEAN UNION - Exchange of information: DAC6 – The time to act is now
            • JAPAN - New “Open innovation tax incentive”
            • KOREA - Transfer pricing: Introduction of low value-adding intra-group services in 2020
            • MALAYSIA - Malaysian tax enforcement in 2020 - Updates
            • SPAIN - Measures to mitigate COVID-19 impact on arts, culture and sports
            • SRI LANKA - Land of promising tax-friendly investment returns
            • INDIA - Taxing the digital economy: Indian Equalisation Levy 2.0
            • UNITED KINGDOM - Notification of uncertain tax treatment by large businesses
            • UNITED STATES - President Trump signs into law CARES Act
          • Issue 56 - October 2020
            • AUSTRALIA - Federal Budget 2020-2021
            • KOREA - 2020 Korean Government’s tax reform proposal on the international tax matters
            • SINGAPORE - Tax framework for the Singapore Variable Capital Company
            • CZECH REPUBLIC - Tax loss carry back
            • CZECH REPUBLIC - Changes in the taxation of real estate transfers
            • MALTA - Consolidated income tax returns
            • SPAIN - “Fokus Bank” claims in Spain for non EU resident pension schemes, investment funds and sover
            • UNITED KINGDOM - Corporate Criminal Offences: Increased risk of remote working
            • UNITED STATES - Potential state corporate income tax consequences of the federal BEAT waiver electio
          • Issue 57 - January 2021
            • THE EUROPEAN UNION - Information exchange - Interpreting the European DAC6 Directive
            • ETHIOPIA - ​Digitalising the tax payment system
            • FRANCE - Permanent Establishment - The French Administrative Supreme Court adopts an extensive appro
            • GERMANY - Limited tax liability on the licensing or sale of rights registered in German registers
            • GERMANY - Withholding Tax Relief Modernisation
            • INDIA - Dividend income - Taxation of two regimes
            • JAMAICA - New revenue measures
            • KOREA - Transfer pricing - Advance Pricing Agreement updates
            • MALAYSIA - Budget 2021 and Finance Bill 2020
            • NIGERIA - ​Introduction of additional COVID-19 palliatives - Draft Finance Bill 2021
            • PANAMA - New substance requirements for multinational headquarters regime
            • PAPUA NEW GUINEA - 2021 Budget highlights and other Internal Revenue Commission protocol enforcement
            • SPAIN - Directors’ remuneration again under scrutiny
            • UNITED KINGDOM - UK-EU Trade and Cooperation Agreement
            • UNITED STATES - Biden’s tax plan - The potential changes
            • UNITED STATES - Keys to year-end tax savings for businesses
          • Issue 58 - April 2021
            • ARGENTINA - Tax reform - Tax transparency regime
            • CANADA - Key changes coming in 2021 to Form T1134
            • HONG KONG - 2021/22 Hong Kong budget highlights
            • INDIA - Apex Court of India holds that software payments is not Royalties
            • INDIA - Union Budget 2021
            • KOREA - Double taxation - Making Dispute Resolution Mechanisms more effective
            • NIGERIA - Finance Act 2020 - Corporate tax measures
            • PANAMA - New preferential regime for manufacturing-related services
            • POLAND - The key changes to corporate income tax in 2021
            • SRI LANKA - Annual Budget 2021
            • TUNISIA - 2021 Finance Law
            • UNITED KINGDOM - 2021 Budget/Finance bill
            • UNITED STATES - Meeting disruption through transformation
            • UNITED STATES - Biden administration unveils tax blueprint as part of American Jobs Plan
            • ZIMBABWE - Corporate Tax Changes in 2021
          • Issue 59 - July 2021
            • INTERNATIONAL - G-20 backs G-7 support for global minimum tax and new allocation rules – what’s the
            • ARGENTINA - Progressive corporate income tax rate system introduced
            • AUSTRALIA - ATO releases compliance guidance for intangible arrangements with cross-border related p
            • BOTSWANA - Enacted budget measures include rate changes and tax amnesty
            • CANADA - Budget 2021 proposes earnings-stripping rules
            • ECUADOR - Special regime for micro enterprises offers beneficial tax rate
            • EUROPEAN UNION - Reporting obligations in the digital platform economy
            • EUROPEAN UNION - European Commission publishes communication on business taxation for the 21st centu
            • EUROPEAN UNION - EU General Court rules in favor of Amazon in state aid case
            • GERMANY - BMF issues guidance on tax compliance obligations relating to German-registered IP rights
            • GERMANY - Real Estate Transfer Tax rules tightened
            • HUNGARY - Hungary declines to endorse plan for global minimum tax
            • INDIA - Certain goodwill no longer eligible for depreciation
            • LATVIA - Revised CIT regime provides potential benefits and opportunities for shareholders
            • MEXICO - Far-reaching labour reform addresses outsourcing arrangements and has tax consequences
            • PANAMA - Overview of changes to special tax regimes and introduction of new regime
            • SERBIA - New legal and tax framework for digital assets
            • SINGAPORE - General anti-avoidance provisions enhanced
            • SRI LANKA - Strike it rich with tax-free investments!
            • UNITED KINGDOM - Finance Act 2021 impacts deferred tax in company accounts: IFRS and US GAAP treatme
            • UNITED KINGDOM - Responsible Tax: Including tax in Environmental, Social and Governance criteria
            • UNITED STATES - Treasury’s “Green Book” provides details on administration’s tax blueprint
            • ZIMBABWE - Tax authorities revise compliance obligations due to COVID-19
          • Issue 60 - November 2021
            • BRAZIL - Tax reform stalls
            • CANADA - Scoping the impact of the new NAFTA: A Canadian perspective
            • EUROPEAN UNION - EU blacklist of noncooperative jurisdictions and grey list updated
            • FRANCE - Finance Bill 2022 released
            • INDONESIA - Tax reform includes rate increases and tax amnesty
            • IRELAND - Budget/Finance Bill contain important changes for business taxation
            • ITALY - Patent box regime repealed and replaced with super deduction
            • MEXICO - Economic package for 2022 closes loopholes, improves tax compliance
            • NETHERLANDS - Tax plan 2022 includes changes to transfer pricing, hybrid entity rules
            • POLAND - Tax reform bill contains measures affecting businesses
            • ROMANIA - Corporate income tax rules revised
            • SOUTH AFRICA - Tax bill includes tightening of deduction of interest expense
            • UNITED KINGDOM - Autumn Budget includes significant changes to corporate tax regime
            • UNITED STATES - White House announces reworked infrastructure framework
          • Issue 61 - February 2022
            • AUSTRALIA - ATO finalises its compliance approach to the imported hybrid mismatch rule
            • BELGIUM - Special tax regime for expatriates amended
            • CYPRUS - Withholding tax introduced on payments to companies in low-tax jurisdictions
            • EUROPEAN UNION - Proposal for preventing misuse of shell entities unveiled
            • INDIA - Budget 2022 includes rules on tax treatment of crypto-currency
            • ITALY - Budget law 2022 includes changes to new super deduction
            • INTERNATIONAL - OECD releases Pillar One model rules for public consultation
            • INTERNATIONAL - Corporate tax bytes
            • INTERNATIONAL - COVID-19-related updates
            • JAPAN - 2022 tax reform proposals would expand scope of earnings stripping rules to foreign entities
            • LUXEMBOURG - Investment funds required to confirm absence of Luxembourg real estate holdings
            • MALAYSIA - Tax exemption for foreign-source income temporarily extended
            • MYANMAR - Update on corporate tax rate, financial year change and e-filing
            • NETHERLANDS - Tax accounting impact of enacted income tax measures
            • SOUTH AFRICA - Supreme Court of Appeal rules on the deductibility of a contribution to a share schem
            • SWITZERLAND - Code of Conduct Taxation 2021 Released
            • TURKEY - Corporate income tax rate cut for manufacturers/exporters, dividend withholding tax rate re
            • UNITED ARAB EMIRATES - Corporate tax to be introduced in the UAE
            • UNITED STATES - Final foreign tax credit regulations issued
            • UNITED STATES - IRS and Treasury issue final Sec. 958 regs and proposed PFIC regs characterising dom
          • Issue 62 - May 2022
            • CAMBODIA - New law aims to attract investors
            • CANADA - CRA position on income tax implications of cryptocurrency transactions
            • CANADA - Highlights of 2022 budget measures affecting businesses
            • CHILE - U.S. tax treaty ratification moves forward
            • ESTONIA - Agreement reached to postpone Estonia’s implementation of the global minimum tax
            • EUROPEAN UNION - Draft directive aims to reduce bias that favours debt financing
            • GERMANY - Expanded reporting obligations for German entities affect ultimate beneficial owners
            • INTERNATIONAL - Corporate tax bytes
            • KUWAIT - Income tax on Kuwait-registered branches of GCC banks proposed
            • LUXEMBOURG - Capital contribution without share issuance does not increase acquisition price for pur
            • OECD - Impact of the OECD Pillar Two model rules on natural resource companies
            • OECD - Pillar Two rules could have lasting impact on MNE groups
            • SPAIN - Interaction of new minimum tax with Pillar Two and summary of White Paper on international t
            • UGANDA - Definition of beneficial ownership may be expanded
            • UNITED ARAB EMIRATES - Ministry of Finance launches public consultation on proposed corporate tax re
            • UNITED STATES - FY 2023 budget plan proposals affecting corporate businesses
            • UNITED STATES - Important cryptocurrency related proposals included in 2023 budget proposal
          • Issue 63 - August 2022
            • AUSTRALIA - U.S. GILTI is not CFC rule for purposes of Australia’s hybrid mismatch rules
            • AUSTRALIA - ATO issues guidance on treaty shopping arrangements
            • CHILE - Fundamental and major tax reform proposed, including new rules for mining companies
            • EUROPEAN UNION - Report recommends measures for removal of tax-based obstacles to investment in EU
            • GIBRALTAR - Highlights of measures in 2022 budget
            • HONG KONG - New tax concessions available for shipping-related activities
            • HONG KONG - Changes proposed to foreign-source income exemption for passive income
            • HUNGARY - Extra profits tax levied on various sectors
            • INTERNATIONAL - Corporate tax bytes
            • ITALY - Energy companies subject to one-time contribution on extra profits
            • KENYA - Finance Act, 2022 now in effect
            • NETHERLANDS - Decree on international tax rulings revised
            • PAKISTAN - Finance Act, 2022 includes measures affecting businesses and disclosure of beneficial own
            • SAUDI ARABIA - New six-month tax amnesty announced
            • SPAIN - Temporary windfall profits tax proposed for energy companies and banks
            • UNITED KINGDOM - Energy profits levy on oil and gas sector enacted but actual implementation is uncl
            • UNITED KINGDOM - Draft legislation to implement Pillar Two released
            • UNITED STATES - Treasury makes rare move to terminate tax treaty with Hungary amid minimum tax debat
            • UNITED STATES - Inflation Reduction Act becomes law
            • URUGUAY - Significant changes proposed to source rules for passive income
          • Issue 64 - November 2022
            • ARGENTINA - Mandatory disclosure regime suspended until end of 2022
            • AUSTRALIA - Budget 2022-23 includes measures affecting MNEs, including changes to the thin cap rules
            • BRAZIL - Post-election tax reform: What can we expect?
            • CAMBODIA - Guidance issued on related party loans
            • CHINA - New temporary incentives to support scientific and technological innovation
            • EUROPEAN UNION - European Commission seeks input on BEFIT
            • EUROPEAN UNION/LUXEMBOURG - CJEU rules no state aid in Fiat case
            • EUROPEAN UNION - Three jurisdictions added to list of noncooperative jurisdictions for tax purposes
            • EUROPEAN UNION/GERMANY - CJEU rules in favour of Germany on PE final loss deduction
            • EUROPEAN UNION - Five member states release statement on unilateral implementation of Pillar 2
            • FRANCE - Corporate tax measures in 2023 draft finance bill
            • HONG KONG - Bill on proposed FSIE regime to be further revised to address EU concerns
            • INTERNATIONAL - Corporate tax bytes
            • IRELAND - Finance bill 2022 published
            • IRELAND - 2023 budget measures affecting businesses
            • KOREA - Tax exemption for interest and capital gains of nonresidents and key corporate measures for
            • MALAYSIA - Highlights of corporate tax measures in Budget 2023
            • NETHERLANDS - Supreme Court uses static approach to interpretation of old treaty with Germany
            • NETHERLANDS - One-time windfall tax to be levied on fossil fuel companies for 2022
            • NETHERLANDS - Highlights of main tax proposals in budget 2023
            • NETHERLANDS - Consultation launched on Minimum Tax Act 2024 (Pillar Two)
            • POLAND - DAC 7 implementation rules being drafted
            • SINGAPORE - Administrative concession for employer contributions to mandatory pension/provident fund
            • SOUTH AFRICA - Navigating the logistics of the corporate income tax rate reduction
            • THAILAND - Enhanced focus on international business
            • UNITED KINGDOM - Tax transparency moves a step closer for the gig economy
            • UNITED KINGDOM - Mini budget measures include scrapping of planned corporate tax rate increase
          • Issue 65 - February 2023
            • BELGIUM - Tax authorities investigative powers expanded
            • CANADA - CRA revises return for reporting transactions with non-arm’s length nonresidents
            • COLOMBIA - New 15% minimum tax and concept of significant economic presence introduced
            • DENMARK - Supreme Court rules on beneficial owner and tax treaty abuse cases
            • GERMANY - Extraterritorial taxation of German-registered IP rights revised
            • INDIA - 2023-24 Finance bill contains some measures to encourage investment
            • INTERNATIONAL - OECD releases additional Pillar Two Guidance
            • INTERNATIONAL - Corporate tax bytes
            • INTERNATIONAL - Tax rate changes affecting businesses
            • ITALY - 2023 budget law measures impact MNEs with Italian operations
            • JAPAN - Global minimum tax to be introduced under 2023 tax reform, along with easing of CFC rules
            • SINGAPORE - Budget 2023 measures include introduction of GloBE rules and domestic top-up tax
            • THAILAND - Tax concessions for COVID-19-related donations
            • UNITED ARAB EMIRATES - Decree-Law clarifies tax treatment of free zone businesses
            • UNITED ARAB EMIRATES - What do the PE rules in the new corporate tax law mean for you?”
            • UNITED KINGDOM - Spring budget 2023: What business tax changes can we expect?
            • UNITED KINGDOM - Increasing challenges relating to “allowable purpose” for intragroup loans
            • UNITED STATES - Interim guidance issued on corporate AMT
            • UNITED STATES - Brazil’s proposed transfer pricing legislation has U.S. foreign tax credit implicati
          • Issue 66 - May 2023
          • Archived Issues
          • Explore Corporate International Tax services
          • World Wide Tax News Alerts
            • Taxation of the digital economy and pushing fiscal boundaries
          • Issue 67 - August 2023
          • Issue 68 - November 2023
          • Issue 69 - February 2024
          • Issue 70 - May 2024
          • Issue 71 - August 2024
          • Issue 72 - November 2024
          • Issue 73 - February 2025
        • Indirect Tax News
          • Issue 1-2020
            • ARGENTINA - Tax incentive regime for capital goods, information technology, and telecommunications
            • CHINA - Recent announcements related to VAT collection matters and the incremental VAT refund policy
            • CZECH REPUBLIC - Information about application of Quick Fixes in the Czech Republic
            • DENMARK - The Danish implementation of EU’s Quick Fixes
            • GERMANY - Changes in German VAT law - implementation of new special warehousing scheme (also consign
            • INDIA - E-invoicing under GST Law
            • EUROPEAN UNION - New developments in VAT e-commerce rules
            • INDONESIA - The latest value added tax facility in Indonesia
            • ITALY - New VAT provisions for 2020 and beyond
            • LATVIA - Amendments made to the Value Added Tax for 2020
            • LUXEMBOURG - Luxembourg authorised by the Council of Europe to increase its small entrepreneurs’ thr
            • LUXEMBOURG - Luxembourg extends the super-reduced VAT rate to activities of writers, composers, and
            • MALAYSIA - Expansion of scope of service tax and service tax exemptions
            • NETHERLANDS - Real estate transfer tax and transformation projects in the Netherlands
            • NETHERLANDS - VAT taxable person - Independency criterion
            • PANAMA - Panamanian VAT withholding agents
            • POLAND - New schema will replace VAT returns
            • ROMANIA - Amendments related to the definition of the exporter
            • SAUDI ARABIA - Operating rules for the tax appeal process published
            • SINGAPORE - GST treatment for transactions involving digital payment tokens
            • SPAIN - Main changes related to the Canary Islands Indirect Tax
            • SPAIN - New criterion for the use and enjoyment rule
            • SPAIN - Statute of limitation for the deadline for requesting VAT refunds
            • SRI LANKA - Tax cuts and rate slashes to boost economic growth
            • UNITED ARAB EMIRATES - Two years of VAT
            • UNITED STATES - 18 months after the wayfair decision, all but 2 states have enacted economic nexus r
            • ZIMBABWE - Latest VAT and customs developments in Zimbabwe
          • Issue 1-2021
            • ARGENTINA - Promotion regime for the knowledge economy
            • BAHRAIN - Two years of VAT in Bahrain
            • BELGIUM - Demolition and reconstruction - Temporary extension of the reduced VAT rate
            • CANADA - Canada’s journey to tax digital property and services
            • COSTA RICA - VAT on Cross-border digital services
            • FRANCE - Territoriality - Characterisation of fixed establishments for VAT purpose
            • FRANCE - VAT grouping - Implementation in France
            • GERMANY - European Court of Justice rules on the cross-border provision of company cars
            • INDIA - A step closer towards ‘Atmanirbhar Bharat’
            • INDONESIA - Update on Value Added Tax on sales of digital products to Indonesian customers
            • IRELAND - Ireland introduces Postponed Accounting for import VAT plus other VAT updates
            • ITALY - Clarifications of VAT registration of entities established in UK after Brexit
            • NETHERLANDS - A broader interpretation by the Dutch Supreme Court of VAT exemption for collective as
            • NETHERLANDS - Fixed establishment for VAT? Understanding the consequences
            • NETHERLANDS - Application of the quick fixes in the Netherlands
            • OMAN - VAT implementation
            • OMAN - VAT implementation
            • POLAND - Poland intends to retroactively waive the obligation of a VAT representative for UK and Nor
            • SINGAPORE - Impending changes to GST rules
            • SLOVAK REPUBLIC - Zero rated delivery of FFP2 and FFP2
            • SPAIN - Facilities for taxpayers to complete Spanish VAT returns
            • SPAIN - New SII inputs
            • UNITED ARAB EMIRATES - Landmark judgments and the introduction of a new Tax Evasion Court
            • UNITED STATES - Sales tax traps for e-retailers
            • UNITED KINGDOM - Beginning 1 January 2021 - New rules for selling goods directly to UK customers
            • ZIMBABWE - VAT - Revenue collection enhancement measures
            • ZIMBABWE - Excise tax changes, cargo transit restrictions, and news about trade agreements
          • Issue 1-2022
            • ARGENTINA - Federal online gambling tax levied as indirect tax on betting
            • ARMENIA - Nonresident providers of electronic services subject to VAT
            • AUSTRIA - Tour Operators Margin Scheme extended to B2B supplies
            • ECUADOR - President granted authority to reduce the VAT rate for the tourism sector
            • EUROPEAN UNION - CJEU rules Hungary must allow pharmaceutical company to deduct VAT on sales
            • EUROPEAN UNION - Practical impact of the new definition of “exporter” for customs purposes
            • EUROPEAN UNION - Reduced VAT rate rules updated
            • JAPAN - Update on new JCT invoicing system and commencement of registration procedure
            • INDIA - Supreme Court bars taxpayer from GST refund claim
            • INDIA - AEO program enhances supply chain security, facilitates trade
            • INDONESIA - VAT rate increase and other changes to VAT rules
            • INTERNATIONAL - The fall and partial rise of US-EU trading relations
            • INTERNATIONAL - Indirect tax bytes
            • ITALY - Tax authorities issue ruling on right to deduct VAT due on imports
            • NETHERLANDS - VAT exemption for management of collective investment funds expanded
            • NETHERLANDS - VAT on restaurant and catering expenses may be deduced when costs are passed on
            • NIGERIA - Guidance issued on simplified VAT compliance regime for nonresident suppliers
            • SINGAPORE - GST to be levied on imported low-value goods
            • SPAIN - Tax on non-reusable plastic expected to be passed
            • SPAIN - Spain approves legislation on mandatory e-invoicing requirements
            • SRI LANKA - VAT concessions granted for IT and enabled services
            • UNITED ARAB EMIRATES - FTA issues guidance on input tax relating to mobile phones
          • Issue 1-2023
            • BAHRAIN - Digital Stamps Scheme for cigarettes sold in local market
            • BELGIUM - New rules apply to the direct attribution method for VAT deduction
            • CANADA - Does sales tax apply to online gaming?
            • EUROPEAN UNION - CJEU strictly interprets invoicing requirements for application of simplified trian
            • EUROPEAN UNION - Significant changes coming in the “VAT in the Digital Age” package, including real-
            • INDIA - Government engaging in multi-pronged drive to boost export industry
            • INDONESIA - VAT exemption for mining and drilling activities clarified
            • INTERNATIONAL - Indirect tax bytes
            • INTERNATIONAL - VAT/GST changes for 2023
            • NETHERLANDS - Legislative proposal released on new VAT recordkeeping and reporting obligations
            • NEW ZEALAND - New reporting and GST liability proposed for the gig and sharing economy
            • NORWAY - General VAT liability introduced on cross-border B2C supplies of non-electronic services
            • OMAN - Lessons learned from the first year of VAT
            • SINGAPORE - Carbon credits now not subject to GST
            • SLOVAKIA - Changes to VAT Act reduce administrative burdens and VAT rate on certain supplies
            • SPAIN - Changes made to use and enjoyment rule, reverse charge and VAT recovery on bad debts
            • UNITED ARAB EMIRATES - New decree-law clarifies and updates VAT rules
            • UNITED STATES - States wagering on sales tax revenue from online gaming and sportsbook providers
          • Issue 2-2019
            • ARGENTINA - Administrative changes to the value added tax regime
            • BAHRAIN - Second phase of VAT implementation to kick in
            • BELGIUM - Update VAT rate modifications in Belgium (E-books and Bicycles)
            • CANADA - Non-residents of Canada impacted by federal Carbon Pricing Backstop
            • FRANCE - EU VAT Refund claim - Failing to respond in a timely fashion to Tax Authorities’ Request fo
            • INDIA - GST - The road ahead
            • JAPAN - Revision of Japanese consumption tax system
            • NETHERLANDS - New rules regarding the special exemption scheme for small enterprises
            • NORWAY - Various VAT changes in Norway
            • ROMANIA - CJEU Judgment in C-17/18 Mailat - VAT treatment of a restaurant leased to a third party
            • SAUDI ARABIA - Revised rules for Directors’ Fees
            • SINGAPORE - Zero-rating of support services
            • SOUTH AFRICA - Recent amendments, court cases and other changes in VAT for 2019
            • SOUTH AFRICA - Update on VAT on e-services in South Africa
            • SPAIN - New criteria for applying the VAT exemption to Composite Financial Services
            • SPAIN - VAT rate applicable to property acquisitions
            • UNITED ARAB EMIRATES - New tax schemes introduced in the UAE
            • ZIMBABWE - Submission of VAT returns and payments
          • Issue 2-2020
            • BELGIUM - COVID-19 pandemic: Belgian VAT measures
            • CANADA - COVID-19 Sales Tax Relief Measures
            • CYPRUS - Temporary deferral of VAT payment in light of the COVID-19 situation
            • DENMARK - Danish VAT initiatives in response to COVID-19
            • DOMINICAN REPUBLIC - VAT measures to face the impact of COVID-19
            • FRANCE - Validation of the identity condition under the VAT margin regime on immovable property
            • GERMANY - Current developments in connection with German VAT groups
            • INDIA - Tax relief and changes to trade policies due to COVID-19
            • INDONESIA - The latest VAT facility in Indonesia
            • IRELAND - COVID-19 VAT measures in Ireland
            • ITALY - Recent Italian ruling related to exemptions for intra-Community transactions
            • NETHERLANDS - Costs incurred for business purposes and benefit of third party - VAT deductible?
            • SAUDI ARABIA - Deferred filing and payment deadlines and a suspension of VAT penalties
            • SOUTH AFRICA - COVID 19 - Certain VAT measures and reliefs
            • SPAIN - COVID-19 crisis: VAT tax measures
            • UNITED ARAB EMIRATES - EXPO 2020 postponed due to the COVID-19 crisis
          • Issue 2-2021
            • BELGIUM - Reduced VAT rate re-introduced for restaurant and catering services
            • CANADA - Federal Budget and impact on GST/HST and Excise Tax
            • CZECH REPUBLIC - Are you ready for changes to the VAT rules?
            • CZECH REPUBLIC - Impact of CJEU decision on VAT treatment of private use of company car in cross-bor
            • EUROPEAN UNION - Substantial changes coming to VAT rules on e-commerce transactions
            • EUROPEAN UNION - Brexit and call-off stock arrangements
            • EUROPEAN UNION - CJEU rules services rendered by a head office to a foreign branch are subject to VA
            • EUROPEAN UNION - Providing services? Be aware of potential effective use and enjoyment rules in the
            • INDIA - Foreign trade policy scheme 2021-2026 postponed
            • INDONESIA - Luxury goods sales tax reduction granted for motor vehicles
            • IRELAND - Registration under the One Stop Shop/Import One Stop Shop
            • ITALY - Direct VAT refund available to nonresident EU taxpayers VAT-registered in Italy
            • JAPAN - Consumption tax calculation under new tax-qualified invoicing system
            • LATVIA - Changes proposed to excise tax rules affecting alcohol and other changes made to VAT law
            • MEXICO - Obligation to withhold VAT by labour insourcing and outsourcing service providers has been
            • NETHERLANDS - Supreme Court refers case on adjustment of initial VAT deduction to CJEU
            • SINGAPORE - Potential GST registration obligation may arise on importation of goods
            • SOUTH AFRICA - Substance and form, the importance of contract terms and labels in the context of VAT
            • SPAIN - VAT and supplies of services: “Use and enjoyment” rule subject to a broader interpretation
            • SPAIN - New VAT rules apply from 1 July for B2C transactions
            • UNITED STATES - Mitigating sales tax exposures through participation in voluntary disclosure program
          • Issue 2-2022
            • BAHRAIN - Guidance issued on VAT treatment of cryptocurrency transactions
            • CHINA - Input VAT refund policy expanded
            • CZECH REPUBLIC - Guidance issued on the VAT treatment of cryptocurrency transactions
            • EUROPEAN UNION - Commission proposes solution to address double VAT on distance sales of goods from
            • EUROPEAN UNION - EU Finance Ministers approve new VAT rates directive
            • INTERNATIONAL - Indirect tax bytes
            • ITALY - New VAT rule for credit notes in insolvency proceedings
            • NETHERLANDS - Foreign entrepreneurs using OSS need not appoint tax representative
            • SINGAPORE - GST increase postponed and will be phased in
            • SLOVENIA - New rules for VAT registration of non-resident suppliers, higher registration threshold a
            • SPAIN - Ruling issued on VAT treatment of cryptocurrency platform transactions
            • UNITED ARAB EMIRATES - Updates on VAT rules
            • UNITED STATES - Sales tax issues with crypto transactions
          • Issue 2-2023
          • Issue 3-2019
            • AUSTRIA - EU infringement proceeding regarding special margin scheme for travel agents
            • CANADA - Newly proposed GST/HST rules for cryptocurrencies
            • CHINA - Refund of uncredited period-end VAT
            • GERMANY - Request for a preliminary ruling to the CJEU on company cars to employees
            • INDIA - Indirect tax update
            • ISRAEL - Proposal for import VAT exemption for small consignments
            • ITALY - Italy marketplace reporting obligation
            • ITALY - Storage and transmission of daily transaction data
            • MALAYSIA - Implementation of service tax on digital services
            • NETHERLANDS - Members of the Supervisory Board may no longer be VAT entrepreneurs
            • NEW ZEALAND - GST on low value imported goods
            • POLAND - Split payment mechanism: Will foreign companies registered in Poland for VAT have to open a
            • ROMANIA - VAT split payment mechanism to become optional
            • SAUDI ARABIA - Important changes to the VAT regulations
            • SINGAPORE - Overseas vendor registration regime
            • SOUTH AFRICA - Record retention and general compliance
            • SOUTH AFRICA - Benefits for foreign donor funded projects
            • SPAIN - VAT treatment of the supply of power in charging points for electric cars
            • UNITED ARAB EMIRATES - New guidance on importations and transfers of going concerns
          • Issue 3-2020
            • BAHRAIN - Bahrain National Bureau for Revenue (NBR) has published two new VAT Guides on its website
            • CANADA - Proposed British Columbia “Netflix Tax” deferred
            • CZECH REPUBLIC - The general reverse-charge is being postponed
            • EUROPEAN UNION - Cancellation or dissolution fee: VAT or no VAT?
            • EUROPEAN UNION - European Commission postpones the VAT e-commerce rules until 1 July 2021
            • EUROPEAN UNION - How to deal with adjustments of deductions in case of retrospective rebates or tran
            • EUROPEAN UNION/HUNGARY - In which country do you pay VAT for international online sales?
            • EUROPEAN UNION/POLAND - Subsidiary fixed establishment for VAT purposes?
            • EUROPEAN UNION/ROMANIA - CHEP Equipment Pooling case: Transfer of goods is not an intra-Community su
            • FRANCE - First application in France of the ECJ’s Mercedes Benz Financial Services UK case law 
            • FRANCE - VAT on rents: French High Court confirms one option per lot
            • GERMANY - New circular of the German tax authorities regarding retroactive invoice corrections
            • GUATEMALA - Recent VAT changes in 2020
            • HUNGARY - Radical changes in the online data reporting regulations
            • INDIA - Introduction of World Trade Organisation-compliant export benefit schemes in India
            • INDONESIA - Value Added Tax on sales of digital products to Indonesian customers
            • IRELAND - Temporary reduction in the standard VAT rate
            • ITALY - New VAT provisions for medical devices supplied during the COVID-19 emergency
            • JAPAN - A new system in Consumption Tax–filing extension rule
            • MALAYSIA - Extension of group relief for Service Tax
            • NETHERLANDS - Exempt hiring or a different taxable supply: An important distinction
            • NETHERLANDS - Possibilities for VAT deduction for costs of unoccupied buildings
            • NETHERLANDS - Greater clarity on the VAT position of members of Supervisory Boards
            • OMAN - Developments on implementation of VAT
            • SINGAPORE - Changes affecting certain GST zero-rating conditions
            • SLOVAK REPUBLIC - The Slovak branches and VAT deductions arising from purchased services
            • SOUTH AFRICA - Recently proposed amendments and other changes in Value Added Tax for 2020
            • SPAIN - Spanish criterion regarding the verification of VAT credits corresponding to statute barred
            • SPAIN - Financial transactions: Pro-rata calculation
            • SRI LANKA - Indirect Tax Regime geared to meet macroeconomic changes
            • UNITED ARAB EMIRATES - UAE amends VAT Executive Regulations
            • UNITED STATES - Sales and Use Tax and Value Added Tax pitfalls for e-commerce businesses
          • Issue 3-2021
            • BRAZIL - Supreme Court confirms state VAT is excluded from calculation of the PIS/COFINS tax base
            • CANADA - Manitoba: The last Canadian jurisdiction to tax digital
            • EUROPEAN UNION - CJEU confirms local staff required to have a fixed establishment for VAT purposes
            • EUROPEAN UNION - CJEU rejects Swedish rules on VAT adjustment for real estate investments
            • INDIA - Rates of tax refunds under RoDTEP announced
            • INDONESIA - Input VAT rules relaxed
            • ISRAEL- Update on proposed legislation on VAT treatment of supplies of B2C digital services
            • ITALY - Tax authorities clarify VAT treatment of price adjustments and imposition of penalties for w
            • NETHERLANDS - Court rules industry-wide pension fund is entitled to deduct input VAT
            • NETHERLANDS - Place of supply rules for intermediary services apply even when underlying supply is n
            • OMAN - Updates on the new VAT regime
            • POLAND - VAT grouping regime may apply in 2022
            • SAUDI ARABIA - Tax authorities issue VAT e-commerce guide
            • SINGAPORE - Overseas vendors supplying services to Singapore customers
            • THAILAND - Foreign providers of digital services covered by VAT and 7% VAT rate extended
            • UNITED ARAB EMIRATES - Federal Supreme Court decision in VAT fraud case forms part of a growing bod
            • UNITED KINGDOM - Domestic reverse charge VAT introduced for construction services
            • UNITED STATES - Sales Tax: State revenues - Where’s the money coming from?
          • Issue 3-2022
            • CANADA - Highlights of the new luxury goods tax
            • CHILE - IRS announces new VAT withholding obligations for intermediaries
            • CHINA - Schedule for refund of excess input VAT credit accelerated
            • EUROPEAN UNION - CJEU further clarifies the concept of a VAT fixed establishment
            • EUROPEAN UNION - AG opines input VAT incurred on services contributed free of charge to a subsidiary
            • FRANCE - Nonresident suppliers of distance sales have opportunity to regularize French VAT liabiliti
            • INDIA - Supreme Court rules reimbursed salary of certain seconded employees is subject to service ta
            • INDIA - Supreme Court strikes down GST reverse charge on ocean freight in CIF imports
            • INDONESIA - Implementing regulation issued on VAT treatment of e-commerce transactions
            • INTERNATIONAL - Indirect Tax bytes
            • NETHERLANDS - Foreign establishments to be excluded from Dutch VAT groups
            • NETHERLANDS - No VAT charged on the supply of leased property
            • POLAND - VAT grouping rules again postponed
            • UNITED ARAB EMIRATES - Highlights of comprehensive economic partnership agreement with India
            • UNITED ARAB EMIRATES - New whistle blower program in effect
            • UNITED KINGDOM - 10 common pitfalls with customs declarations
            • UNITED STATES - Breaking down sales and use tax compliance for SaaS companies
            • UNITED STATES - CBP and DHS release important guidance on the Uyghur forced labor prevention act
          • Issue 3-2023
          • Issue 4-2019
            • ARGENTINA - Reimbursement of VAT credits for purchases of fixed assets
            • AUSTRALIA - Online travel agents potentially caught by GST amendments
            • BELGIUM - VAT remains due on tenant compensation for own 'fit out' works
            • CANADA - Proposed GST/HST changes target holding companies
            • CHILE - Digital Tax - Chilean proposal
            • CHINA - VAT Golden System has been upgraded nationwide
            • EUROPEAN UNION - Important changes for international trade
            • FRANCE - French Draft Finance Bill for 2020 - Changes in the scope of VAT exemption for collective i
            • INDIA - Intermediary services under GST law
            • IRELAND - Finance Bill 2019
            • ITALY - Lottery of receipts
            • NETHERLANDS - New VAT identification numbers for some
            • NORWAY - Repeal of tax-free importation of goods
            • SINGAPORE - Goods and Services Tax on imported services
            • SOUTH AFRICA - Proposed Taxation Law Amendments - What to expect
            • SPAIN - VAT treatment of some insurance claim payments
            • SPAIN - The future of the VAT compliance
            • UNITED ARAB EMIRATES - Decision of the Tax Dispute Resolution Committee and other developments
            • UNITED KINGDOM - Bespoke BDO customs training at zero cost to your business
            • UNITED STATES - Sales tax and digital goods
            • ZIMBABWE - Budget proposals for the year 2020
          • Issue 4-2020
            • ARGENTINA - Fiscal consensus - Implementation of stamp tax on credit and purchase cards in the city
            • BELGIUM - Can input VAT incurred on services which have also benefited a third-party be deducted? (V
            • CANADA - Year-end GST/HST updates
            • CZECH REPUBLIC - Restrictions on the application of VAT on real estate rental from 1 January 2021
            • ETHIOPIA - Amendments to the Value Added Tax and Excise Tax
            • EUROPEAN UNION - European Commission publishes Explanatory Notes on the new VAT e-commerce rules
            • EUROPEAN UNION - If the intended activity does not take place, what do you do with the deducted VAT?
            • GERMANY - European Court of Justice strengthens the right for entrepreneurs to deduct input tax and
            • GERMANY - The temporary reduction of the German VAT rates will end soon
            • GUATEMALA - New special electronic regime for refunding tax credits to exporters
            • INDIA - Automation - The new normal
            • INDIA - Import initiative - The Manufacture and Other Operations in Warehouse Regulation
            • IRELAND - Temporary reintroduction of the second reduced VAT rate for the Tourism and Hospitality se
            • ITALY - News on e-invoicing regime and VAT obligations
            • JAPAN - Introduction of new Japanese Consumption Tax system - The Japanese tax-qualified invoicing m
            • KAZAKHSTAN - VAT in Kazakhstan through the prism of time
            • MALAYSIA - Budget 2021
            • MEXICO - New additions to the VAT Law for digital service providers
            • OMAN - VAT introduced in Oman
            • PANAMA - Panamanian VAT credit application procedure
            • SINGAPORE - Goods and Services Tax (GST) on transfer pricing adjustments
            • SLOVAK REPUBLIC - Outstanding receivables
            • SOUTH AFRICA - Taxation Law Amendment Bill and other changes in Value Added Tax for 2020
            • SPAIN - Subsidiary qualified as a permanent establishment of its parent company for VAT purposes
            • SPAIN - Digital Service Tax
            • SPAIN - Modifications VAT Spain
            • SRI LANKA - VAT simplification and rationalisation
            • UNITED KINGDOM - Cost Sharing Groups: Territorial question unanswered (again)
            • UNITED STATES - Sales and Use Tax and COVID-19: Recognise the risks and take advantage of the opport
            • ZIMBABWE - Restrictions on the importation of vehicles including buses
          • Issue 4-2022
            • ARUBA - Implementation of new VAT regime postponed
            • BELGIUM - New VAT rules for hotel services and rental of furnished accommodation
            • CZECH REPUBLIC - Threshold for mandatory VAT registration to increase
            • INTERNATIONAL - Indirect Tax bytes
            • EGYPT - Changes to VAT rules include some relaxations
            • EUROPEAN UNION / LUXEMBOURG - CJEU to rule on VAT treatment of director fees
            • EUROPEAN UNION/ NETHERLANDS - CJEU clarifies Dutch rules on VAT deduction via the adjustment mechani
            • INDIA - Strategy to become a USD 5 trillion economy
            • MAURITIUS - Tax authorities publishing information on VAT payers
            • NEW ZEALAND - Measures proposed to bring operators of electronic marketplaces within the scope of GS
            • POLAND - VAT simplification measures under consideration
            • SINGAPORE - IRAS publishes guidance on GST rate change and transitional rules
            • SPAIN - NFTs treated as electronically supplied services for VAT purposes
            • SPAIN - General e-invoicing obligations to apply to B2B transactions
            • UNITED KINGDOM - New approach to VAT treatment of compensation/termination payments
            • UNITED STATES - Watch out for marketplace facilitator compliance obligations
          • Archived Issues
          • Explore Indirect Tax Services
          • Issue 4-2023
          • Issue 1-2024
          • Issue 2-2024
          • Issue 3-2024
          • Issue 4-2024
          • Issue 1-2025
          • Issue 2-2025
        • GES News
          • April 2020 Issue
            • BELGIUM - Covid-19 and cross-border workers: Will remote working have an impact on the applicable so
            • CHINA - Urgent announcements on PRC annual individual income tax reconciliation filing for year 2019
            • INDIA - Measures introduced due to COVID-19
            • SWEDEN - Extension of temporary entry ban to the EU via Sweden due to COVID-19
            • UNITED KINGDOM - Getting to grips with global immobility - International Home Workers
            • UNITED KINGDOM - Latest updates
          • April 2021 Issue
            • BELGIUM - Working from home - Impact on employees and company directors benefitting from the special
            • BELGIUM - Information gathered from LIMOSA declarations used in the framework of tax fraud preventio
            • BELGIUM - Cadastral income for properties located outside of Belgium
            • GERMANY - Limited taxation and tax filing requirement
            • MEXICO - Telecommuting and remote work, omissions of significant tax issues
            • UNITED STATES - Impact to individual taxpayers under the American Rescue Plan Act
            • UNITED STATES - Internal Revenue Service extends tax return filing and payment deadlines
          • April 2022 Issue
            • HONG KONG - Deadline extension for employer tax returns
            • INDIA - PE case tribunal finding of no fixed place of business
            • UNITED KINGDOM - I can work from anywhere. How much should I get paid?
            • UNITED KINGDOM - Rethinking tax – The future of employee global mobility
          • April 2023 Issue
          • August 2019 Issue
            • AUSTRIA - Deductibility of foreign health insurance contributions
            • CANADA - Social security in Canada and Quebec
            • CHINA - Changes to double tax treaty between China and India
            • UNITED KINGDOM - PAYE - NT (no tax) codes
          • August 2020 Issue
            • CANADA - How will President Trump’s proclamation on immigration affect your business and talent stra
            • HONG KONG - Second tranche of subsidies under the Employment Support Scheme (ESS) unveiled by the HK
            • UNITED KINGDOM - Calculating National Insurance Contributions
            • UNITED KINGDOM - HMRC clarification on international tax due to COVID-19
          • August 2021 Issue
            • AUSTRALIA - Residency & source of income - Impact of COVID-19
            • CANADA - Payroll compliance in the face of global employees
            • INDIA - Extension of tax deadlines in India
            • UNITED STATES - New York crackdown on refund claims
          • August 2022 Issue
            • CANADA - New employer reporting requirements for stock options
            • CANADA - Tax-related housing proposals from the 2022 federal budget
            • GERMANY - Risk for management PE/ management abroad
            • IRELAND - Gender Pay Gap Reporting
            • THAILAND - Long-term resident visa approved for high-potential foreigners in Thailand
          • December 2018 Issue
            • CANADA - British Columbia employer health tax effective from 1 January 2019
            • FRANCE - Social security contributions
            • HONG KONG - Transitional arrangement for salaries tax in relation to double taxation relief
            • IRELAND - Real-time reporting in Ireland
            • PORTUGAL - Tax relief for returners
            • SWITZERLAND - News and current developments on work and residence permits
          • December 2019 Issue
            • THE EUROPEAN UNION - Cross border posting of workers - Posted Workers Directive
            • SINGAPORE - S Pass eligibility criteria changes
            • TURKEY - Changes to legislation on income tax in Turkey
            • UNITED KINGDOM - Trivial benefits in kind exemption
            • UNITED KINGDOM - The definition of “employer”
          • December 2020 Issue
            • AUSTRALIA - New personal income tax rates
            • CANADA - Expatriate tax issues raised by the COVID-19 crisis
          • December 2021 Issue
            • Working from Anywhere - The new reality?
            • BELGIUM - Important amendments of the special tax regime for expatriates in Belgium
            • CHINA - Clarification by the State Taxation Administration on filing of equity incentives to tax aut
            • FRANCE - Setting up a business in France
            • FRANCE - Unreported foreign accounts and policies
            • UNITED KINGDOM - COVID-19 - HMRC information sheet
          • December 2022 Issue
            • CHINA - Announcement on individual private pension plan
            • UNITED KINGDOM - UK Autumn Statement does not address IR35 reforms
            • GERMANY - Inflation compensation premium free tax and social security contributions
            • SWITZERLAND - News and current developments on work and residence permits
          • February 2019 Issue
            • HONG KONG - Latest updates on employment related legislation
            • NETHERLANDS - 2019 personal income tax and social security rates in the Netherlands
            • SINGAPORE - Compliance requirements of frequent business travellers
            • SWITZERLAND - Amendment of the Aliens Act
            • SWITZERLAND - Format change for permits
            • SWITZERLAND - New technology for control at the external Schengen borders
            • SWITZERLAND - Quota situation 2019
            • UNITED KINGDOM - Brexit - NIC after a no-deal Brexit
          • February 2020 Issue
            • FRANCE - A round up of the main 2020 Finance measures voted in on 28 December 2019
            • NETHERLANDS - Reporting obligation for employment work in the Netherlands as of 1 March 2020
            • UNITED KINGDOM - Earlier capital gains tax filing and payment dates for UK residential property disp
            • UNITED KINGDOM - National minimum wage
          • February 2021 Issue
            • INDIA - Budget update
            • JAPAN - Updates to tax return deadlines in Japan
            • SWITZERLAND - News and current developments on work and residence permits
            • SWITZERLAND - COVID-19: adapted quarantine rules and recording of contact data
            • UNITED KINGDOM - BREXIT - Social Security rules from 2021
          • February 2022 issue
            • CANADA - Claiming a home office expense deduction for the 2021 tax filing season
            • CHINA - Extension of PRC Individual Income Tax (“IIT”) preferential treatment on annual bonus, benef
            • DENMARK-FRANCE - A double tax treaty has been agreed
            • ITALY - New favourable Budget law for 2022 amendments and favourable implications for individuals
          • February 2023 issue
            • CANADA - Canadian personal tax checklist: You can still save on your 2022 taxes
            • HONG KONG - Terminating a relationship with an employee: What are an employer’s obligations?
            • SINGAPORE - Preferential ONE Pass visa for top global talent introduced
            • SPAIN - Amendments to special tax regime for inbound expatriates
            • UNITED KINGDOM - Employment intermediaries – Have you done your due diligence?
          • January 2019 Issue
            • ITALY - 2019 Budget Act - Italy introduces a new flat regime for entrepreneurs and self-employed wor
            • ITALY - 2019 Budget Act - Italy introduces a new tax relief for foreign retirees moving to Italy
            • NETHERLANDS - 30% ruling – New legislation as of 2019 / Transitional rules
            • SINGAPORE - Increase in enforcement on Central Provident Fund contribution errors
            • SINGAPORE - Proposed change in the tax treatment of accommodation benefit provided to employees
            • UNITED KINGDOM - Increase to the Immigration Health Surcharge 
            • UNITED STATES - Complexity in reporting virtual currencies
          • January 2020 Issue
            • BELGIUM - Cross-border workers: Belgium now applies the principle of “requalification”
            • CHINA - Announcements on relevant PRC individual income tax policies regarding Annual Consolidated I
            • HONG KONG - Enhanced employment protection: Employers’ rights and responsibilities
            • IRELAND - Short-term business visitors to Ireland
            • UNITED STATES - The US redesigns payroll tax withholding forms for 2020
          • January 2021 Issue
            • ARGENTINA - A one-off solidarity, extraordinary contribution levied on the assets of individuals
            • ARMENIA - Changes in income tax and social payment rates as from 1 January 2021
            • CZECH REPUBLIC - Significant changes in the taxation of individuals
            • HONG KONG - What Hong Kong employers need to know about the latest updates on statutory maternity le
            • UNITED KINGDOM - BREXIT – Social Security rules from 2021
          • January 2022 Issue
            • BELGIUM - Important amendments of the special tax regime for expatriates in Belgium – update
            • CANADA - CRA provides update on employer-provided benefits and allowances
            • HONG KONG - How will China’s ruling that the “996” work culture is illegal influence on Hong Kong’s
            • UNITED KINGDOM - HMRC update – waiver of late penalty and late payment fees
          • January 2023 Issue
            • CANADA - Payroll withholding obligations for non-residents
            • GERMANY - New administrative opinion disrupts practice for temporary employees
            • HONG KONG - Chief Executive sets out initiatives to attract enterprises, investments, talent
            • UNITED KINGDOM - OTS report highlights trends, risks of hybrid and distance working
            • UNITED KINGDOM - United Kingdom and Brazil sign double taxation agreement
            • UNITED STATES - SECURE 2.0 Act of 2022 introduces key changes for workplace retirement plans
          • July 2019 Issue
            • CHINA - Notice on individual income tax preferences for Guangdong-Hong Kong-Macau Greater Bay Area
            • DENMARK - New double tax treaty between Denmark and France
            • SWITZERLAND - Discontinuation of quotas for Bulgaria and Romania
            • SWITZERLAND - Quota situation second quarter 2019
            • SWITZERLAND - Swiss Wage Protection - Results of the 2018 control activity
            • UNITED STATES - Foreign tax credits now available for French social tax paid by US persons
          • July 2020 Issue
            • BELGIUM - The impact of COVID-19 on international employment
            • COLOMBIA - Tax burden on individuals/expats in Colombia - COVID 19 update
            • UNITED KINGDOM - Termination Payments - The tax and NIC issues
            • UNITED KINGDOM - Working from home, becoming the new normal?
            • UNITED KINGDOM - When can you start payrolling benefits in kind before the start of the next tax yea
          • July 2021 Issue
            • CANADA - New employee stock option rules
            • CANADA - Tax compliance amidst the rise of a remote workforce
            • GERMANY - Taxation of Benefits in Kind
            • HONG KONG - What employers should know about Hong Kong's latest employment related legislative amend
            • UNITED KINGDOM - Substantial activities in EU/EEA countries
          • July 2022 Issue
            • AUSTRALIA - Could your ESS reporting be more efficient?
            • BELGIUM - Cross-border teleworking after COVID-19 (i.e. after 30 June 2022)
            • HONG KONG - The Legislative Council passed two employment related legislative amendments in two cons
            • HONG KONG - The Legislative Council passed the bill abolishing the mandatory provident fund (“MPF”)
            • IRELAND - Updated revenue guidance on SARP requires preplanning for assignments/transfers to Ireland
          • June 2019 Issue
            • CANADA - Taxation of non-resident entertainers and athletes in Canada
            • CYPRUS - Changes to citizenship-by-investment scheme
            • LUXEMBOURG - Social security treaty with China
            • NETHERLANDS - Compensation transition fee after two years of illness
            • SPAIN - Changes to employment law regulation on gender equality and working time in Spain
          • June 2020 Issue
            • HONG KONG - Hong Kong SAR Government unveils measures to support individuals and businesses to keep
            • UNITED KINGDOM - ​Comments from HMRC regarding non-agreement countries and NIC
            • UNITED KINGDOM - ​Employer provided COVID-19 testing for employees
            • UNITED KINGDOM - ​Paying travel and subsistence expenses for employees travelling to temporary workp
          • June 2021 Issue
            • AUSTRALIA - Superannuation guarantee percentage to increase from 1 July 2021
            • BELGIUM - Working from home post pandemic - Employers need to consider how their staff may want to w
            • IRELAND - New share reporting obligations for employers
            • UNITED STATES - The Employee Retention Credit
          • June 2022 Issue
            • DENMARK - Denmark offers a special tax regime to highly paid inbound expatriates and researchers rec
            • HONG KONG - Tax deduction for domestic rent
            • ITALY - New Italian tax guidelines on the carried interest scheme
            • UNITED KINGDOM - New legislation requires overseas entities with UK property to register and declare
          • June 2023 Issue
          • March 2020 Issue
            • BELGIUM - Measures being implemented in relation to COVID-19
            • CHINA - Contingent relief measures to aid businesses
            • GERMANY - Initial measures in light of the COVID-19 outbreak
            • ITALY - Emergency measures for tax and social security provisions
            • NETHERLANDS - Supportive tax relief measures to help limit the financial consequences for entreprene
            • SINGAPORE - Update on travel into Singapore in light of the COVID-19 pandemic
            • SWEDEN - Swedish entry ban due to COVID-19
            • UNITED KINGDOM - Employment Tax matters to consider in light of COVID-19
            • UNITED KINGDOM - HMRC ramping up use of cross border data sharing
            • UNITED KINGDOM - Increase in annual pension allowance phase out limits
            • UNITED KINGDOM - Increase in Immigration Surcharge
            • UNITED STATES - Issues for globally mobile employees affected by COVID-19 travel restrictions
          • March 2021 Issue
            • INDIA - ESOP grant held as recognition for Indian services prior to grant and thereby taxable in Ind
            • INDIA - COVID-19 update - Supreme Court directs taxpayer to approach the CBDT and seek relaxation in
            • SINGAPORE - Updates from the Budget
            • UNITED KINGDOM - Changes to the treatment of termination payments and post-employment notice pay for
            • UNITED KINGDOM - Employment tax updates from the Budget
            • UNITED KINGDOM - International remote working remains high on employer agendas
          • March 2022 Issue
            • ARMENIA - Changes in income tax, social payment and stamp fee rates as from 1 January 2022
            • CANADA - Stock Appreciation Rights: Be considerate of dividends
            • UNITED KINGDOM - HMRC - Updated guidance regarding non-residents in the UK
            • UNITED KINGDOM - 2021/22 Employers’ year-end reporting – No relaxed deadlines
          • March 2023 Issue
          • May 2020 Issue
            • BELGIUM - The impact of benefits granted by foreign group companies on Belgian withholding tax and r
            • INDIA - Relaxation of residency conditions for individuals stranded in India
            • UNITED KINGDOM - Coronavirus Job Retention Scheme
            • UNITED STATES - Treasury and IRS issue cross-border tax guidance related to travel disruptions arisi
          • May 2021 Issue
            • AUSTRALIA - The ongoing transformation of Australia’s borders and immigration
            • AUSTRALIA - 2021 budget announcements - Expatriates
            • AUSTRALIA - Australian Taxation Office data-matching program
            • CHINA - Main PRC Individual Income Tax preferential treatment and updated trend
            • HONG KONG - Employers and provisions on prohibiting breastfeeding discrimination and harassment
            • HONG KONG - Hong Kong minimum wage frozen for first time ever
            • UNITED KINGDOM - Short term business visitor and annual payroll reporting
            • UNITED KINGDOM - Social security updates
          • May 2022 Issue
            • HONG KONG - Will COVID-19 affect the anticipated changes to the legal limit for claiming unpaid wage
            • PORTUGAL -Non-habitual resident in Portugal
            • UNITED KINGDOM - Employment tax update - points to watch in 2022/23
            • UNITED KINGDOM - Transaction and retention bonuses - ensuring good value for your spend
          • May 2023 Issue
          • November 2018 Issue
            • AUSTRALIA - Proposed overhaul of tax residency rules for individual
            • BELGIUM - Belgian administration takes new position in the social security treatment of equity incen
            • CANADA - Employer payroll considerations for short-term assignments to Canada
            • ITALY - Inpatriate tax regime also applicable in the case of employee assignments
            • ITALY - Withholding tax exemption on distribution from Italian real estate funds to foreign institut
            • UNITED KINGDOM - 2018 Budget
          • November 2019 Issue
            • AUSTRIA - Change in Austrian legislation - Payroll tax obligation for employees with unlimited tax l
            • CANADA - Potential changes to beneficial tax treatment on stock options
            • CHINA - Promulgation of the administrative measures on entitlement of non-resident taxpayers to tax
            • THE NETHERLANDS - Tax Plan 2020
            • UNITED KINGDOM - Double tax treaty between the UK and Gibraltar
            • UNITED KINGDOM - Murphy v HMRC - The period a bonus is 'for'
          • November 2020 Issue
            • CYPRUS - Tax relief for expatriates in Cyprus
            • SWITZERLAND - Swiss work and residence permits news
            • UNITED KINGDOM - National Insurance – Transition rules from 1 January 2021
            • UNITED STATES - FBAR updates – 2019 FBAR extended to 31 December 2020 for certain taxpayers
          • November 2021 Issue
            • BELGIUM - Revision of the current Belgian special tax regime
            • DENMARK - Ruling on potential PE for sales rep WFH in Denmark but focused on Sweden/Finland & Norway
            • ITALY - Carried interest, the new orientation of the Italian tax Authority on the application of the
            • UNITED KINGDOM - Employment tax budget commentary
            • UNITED KINGDOM - Electric Vehicles (EVs) – are they affordable?
            • UNITED KINGDOM - PAYE liability involving offshore matters – updated guidance on voluntary disclosur
          • November 2022 Issue
            • EUROPEAN UNION - Directive on transparent and predictable working conditions enters into effect
            • CANADA - Income tax considerations for social media influencers
            • IRELAND - Finance bill 2022 includes employment measures
            • SPAIN - Questions on the constitutionality of the “benchmark value” of property
            • UNITED STATES - Immigration issues for business travellers
          • October 2019 Issue
            • CHINA - China and Japan social security protocol
            • MALAWI - Taxation of expatriates in Malawi
            • SOUTH AFRICA - Expatriate employees in South Africa
            • UNITED KINGDOM - HMRC update on the availability of the tax free personal allowance after Brexit
            • UNITED KINGDOM - Social security changes for UK employees in the EU after Brexit
          • October 2020 Issue
            • CANADA - Lost COVID-19 employees in Canada: Important employer considerations
            • CANADA - Proposed changes to stock option rules
            • CZECH REPUBLIC - Stricter rules for workers posted to the Czech Republic
            • SWEDEN - Legislative proposal regarding economic employer concept
            • UNITED KINGDOM - Immigration Health Surcharge
          • October 2021 Issue
            • BELGIUM and LUXEMBOURG - The 24 day-rule between Belgium and Luxembourg: as of 2022 up to 34 days
            • CANADA - COVID-19 and medical expense tax credit
            • NETHERLANDS - 2022 Tax Budget
            • UNITED KINGDOM - Health and Social Care levy - how it will work
            • UNITED KINGDOM - Swiss Convention on Social Security Coordination
            • UNITED STATES - Initial tax proposals released from the U.S. House Ways & Means Committee
          • October 2022 Issue
            • EUROPEAN UNION - European Economic and Social Committee response to cross-border teleworkers and the
            • IRELAND - Budget 2023 measures affecting employment tax
            • NETHERLANDS - Budget proposes updates to 30% scheme
            • UNITED KINGDOM - HMRC investigating UK account holders of Euro Pacific International Bank
          • September 2019 Issue
            • CANADA - Canadian tax
            • DENMARK - Tax liability when companies cross national borders
            • HONG KONG - Don’t underpay your employees or you might pay even more
            • UNITED KINGDOM - Updates from HMRC
          • September 2020 Issue
            • CHINA - Policies on improving the methods of withholding and prepayment of individual income tax
            • HONG KONG AND MACAU - What’s influencing investors’ business strategies for Hong Kong and Macau?
            • SPAIN - The impact of COVID-19 on tax residence in Spain
            • UNITED STATES - Year-end payroll tax withholding exposure
          • September 2021 Issue
            • CANADA - Key equity considerations in transactions
            • CANADA - Voluntary Disclosures Program (VDP)
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            • ITALY - For the expatriates who moved back to Italy for covid-19 restrictions: Added insult to injur
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            • AZERBAIJAN - Recent transfer pricing developments
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          • Issue 31 - July 2019
            • BRAZIL - Transfer pricing joint project with OECD
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            • MOROCCO - Advance Price Agreements in Morocco: How to proceed
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          • Issue 32 - December 2019
            • DENMARK - Recent developments
            • FRANCE - Intra-group loans rates: French Administrative Supreme Court ends tax uncertainty
            • INTERNATIONAL - Further OECD guidance on Country-by-Country Reporting
            • SOUTH AFRICA - Amendments to South African transfer pricing regulations 
            • SRI LANKA - Revised transfer pricing regulations
          • Issue 33 - March 2020
            • BRAZIL - Transfer pricing in Brazil - Towards convergence with the OECD standard
            • CHINA - Latest developments in transfer pricing audit and inspection
            • GERMANY - Draft ATAD implementation act
            • INTERNATIONAL - Transfer pricing on financial transactions
            • NORTH MACEDONIA - Transfer pricing legislation amended in accordance with BEPS standards
          • Issue 34 - October 2020
            • INTERNATIONAL/OECD - Financial guarantees
            • AUSTRALIA - The Australian landscape - Current and future
            • BELGIUM -Belgian tax administration publishes two circular letters on transfer pricing
            • CANADA -Canada Appeals Court rules in Cameco’s transfer pricing dispute involving Swiss subsidiary
            • CHINA - Latest transfer pricing updates
            • ECUADOR - Transactions between related parties: Prior assessment consultations
            • SAUDI ARABIA - Transfer pricing guidelines update 2.0
          • Issue 35 - April 2021
            • NEW - from Global transfer pricing services
            • DENMARK - Submission of transfer pricing documentation now mandatory
            • GERMANY - Guidance updated on taxpayer obligations during transfer pricing exam
            • IRELAND - New transfer pricing revenue guidance
            • ISRAEL - The Israeli tax authority tightening its standpoint regarding development centres
            • ITALY - Transfer pricing developments
            • RWANDA - Transfer pricing developments
            • SINGAPORE - The IRAS’ COVID-19 transfer pricing guidance and what it means for companies
            • THAILAND - Comprehensive updates on Thailand Transfer Pricing
            • TUNISIA - Harmonisation of transfer pricing regulations with international standards
          • Issue 36 - August 2021
            • ARGENTINA - New simplified transfer pricing regime introduced
            • AUSTRALIA - ATO releases compliance guidance for intangible arrangements with cross-border related p
            • INTERNATIONAL - Intragroup and low-value-adding services - A BRICS perspective
            • CHINA - New simplified procedure for unilateral APAs introduced
            • GERMANY - Germany enacts changes to transfer pricing rules
            • UNITED KINGDOOM - Major transfer pricing documentation changes proposed
            • UNITED STATES - Transfer pricing considerations for LIBOR transition
          • Issue 37 - December 2021
            • AUSTRIA - Updated domestic transfer pricing guidelines reflect OECD guidelines
            • CYPRUS - Transfer pricing rules to be codified
            • DENMARK - Documentation rules for domestic transactions abolished, but rules for cross-border transa
            • EUROPEAN UNION - EU adopts new rules on public country-by-country reporting
            • FINLAND - Changes to transfer pricing adjustment provision
            • ITALY - Circular letter to clarify transfer pricing documentation requirements released
            • JORDAN - Transfer pricing instructions include OECD-type documentation requirements
            • NETHERLANDS - Proposed legislation would address transfer pricing mismatches
            • PANAMA - Supreme Court upholds transfer pricing penalty on a taxpayer in a special tax-exempt area
            • POLAND - Changes to transfer pricing documentation rules to apply as from 2022
            • SINGAPORE - Transfer pricing guidelines updated to incorporate new content
            • THAILAND - Tax authorities clarify transfer pricing documentation and CbCR requirements
            • UNITED KINGDOM - Outcome of government consultation on transfer pricing announced
            • ZAMBIA - 2022 budget includes changes to CbCR rules
          • Issue 38 - March 2022
            • AUSTRALIA - Patent box legislation introduced
            • MEXICO - Transfer pricing law changes enter into effect
            • OECD - Draft model rules on Amount A of Pillar One released for public consultation
            • OECD - New edition of transfer pricing guidelines issued
            • PORTUGAL - New transfer pricing rules and documentation requirements enter into effect
            • INTERNATIONAL - Transfer pricing bytes
            • UNITED STATES - State transfer pricing takes center stage
          • Issue 39 - June 2022
            • BRAZIL - Tax authorities unveil plan to align Brazil's transfer pricing rules to international stand
            • CZECH REPUBLIC - Impact of new Transfer Pricing Guidelines
            • INTERNATIONAL - Transfer pricing bytes
            • SOUTH AFRICA - Draft interpretation note on intragroup financial arrangements issued for public comm
            • SPAIN - 2022 tax audit plan and CbC reporting findings released
            • UNITED KINGDOM - HMRC’s transfer pricing and diverted profits tax statistics – a view on results and
            • UNITED STATES - Customs duty refunds on transfer pricing adjustments
            • UNITED STATES - Differences between transfer pricing and financial reporting valuations
          • Issue 40 - September 2022
            • AUSTRALIA - Treasury consultation paper details multinational enterprise crackdown
            • INTERNATIONAL - BDO submits comments to OECD on Pillar One Progress Report
            • INTERNATIONAL - OECD holds public consultation on Pillar One Progress Report
            • INTERNATIONAL - Transfer pricing bytes
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            • NETHERLANDS - New transfer pricing decree approved
            • UNITED KINGDOM - BlackRock ruling shakes up the landscape for acquisition structures
            • UNITED KINGDOM - HMRC releases draft legislation on transfer pricing documentation changes
          • Issue 41 - December 2022
            • CHINA - Shenzhen customs, tax authorities to collaborate on transfer pricing of related-party import
            • EUROPEAN UNION/LUXEMBOURG - CJEU rules no state aid in Fiat case
            • GERMANY - Final draft bill on public country-by-country reporting published
            • INTERNATIONAL - OECD releases public consultation document on Amount B of Pillar One
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            • SOUTH AFRICA - Transfer pricing net broadened with introduction of Associated Enterprises Concept
            • UNITED KINGDOM - Transfer pricing documentation requirements changes closer to becoming reality
          • Issue 42 - March 2023
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          • Has only half the financial sector understood ESG risk?
          • Will cryptoasset technology power the financial services of the future?
          • How the SWIFT Customer Security Program is reducing payment fraud worldwide and keeping the global b
          • New insurance standard must already be applied
          • The impact of the cost-of-living crisis and what this means for the financial sector
        • Healthcare
          • Global Healthcare Outlook Report 2023
          • Labour shortage in the healthcare industry
          • 2023 BDO Healthcare CFO Outlook Survey
          • The BDO 600 - 2023 Studies of Executive and Board Compensation Within Mid-Market Public Companies
          • Guide to Streamlining the Clinical Revenue Cycle
          • 2023 Clinician Experience Survey
          • Financial distress in healthcare: elderly care in various countries
          • Healthcare Outlook Report 2024
          • Strengthening healthcare through strategic alliances
          • 2025 Healthcare Stability Outlook Report
        • Private Equity
          • Public to Private Transaction Insights
          • How an evolving PE ecosystem impacts portfolio companies
          • How fund size defines the challenges and opportunities facing PE firms and portfolio companies
          • Techtonic States - Private Equity Spotlight
          • Pillar Two: Impacts and implications for Private Equity
          • How New EU Tax And Transfer Pricing Rules May Affect M&A
          • 2025 Private Equity Predictions
        • Sustainability
          • Sustainability Spotlight
          • A Guide to Activating Your Sustainability Journey
          • BDO Germany raises the stakes in sustainability
          • BDO Smart & Sustainable Communities Tool
          • ESG, and the business case for dealing with climate change
          • Responsible tax - an essential part of the ESG agenda
          • Sustainability Frameworks - A Snapshot
          • Sustainability Snapshots - Sustainable Finance Vol 1
          • Moving forward with ESG: speaking the language of business
          • Aligning communications and leadership teams to drive sustainability engagement
          • Moving forward with ESG: speaking the language of business
          • Navigating to net-zero: Insights from the 2024 Global Leadership Summit
          • Making climate action less daunting
          • Flexibility and resilience: key ingredients for implementing an ESG data management and reporting pl
          • Three challenges for companies doing sustainability reporting
        • Natural Resources
          • Empowering Women Leaders in South Africa's Mining Sector: A Prerequisite for Sustainable Growth
          • Key insights from the 2024 121 Mining Investment Conference in Cape Town
          • Reshaping the Mining Landscape: Future Transformations and Global Energy Impact
          • The Role of Africa in the Global Mining Industry
          • Navigating Uncertainty: The Current State and Future Prospects of the Diamond Industry
          • The economic evaluation process of a mineral asset
          • Tax substance requirements for Natural Resource groups – 8 key issues tax authorities will test
          • Special Edition: Exploration data for African explorers
          • Ten-year anniversary special: The journey from explorer to producer
          • Ten-year anniversary special: Explorer long-term trends preview
          • Ten years of explorer reports - spotlight on commodity trends
          • Ten-year anniversary special: Explorer cash balances and takeovers
          • Oil and Gas - Market Overview 2023
          • Renewables Annual Report 2024
          • The Wind Energy Sector: a value chain full of opportunity
          • Energy transition: Spain’s potential in the biomethane sector and the project financing of the neces
          • Hydrogen: the future of power
          • What is the future of Hydrogen as an energy source?
          • Complex energy contracts: clarifying end-to-end process, roles and responsibilities for local offtak
          • 2024 BDO Energy CFO Outlook Survey
          • Fueling the Energy Transition: As Oil and Gas Companies Adapt, Investor Interest Increases
          • 3 Questions to Consider When Securing Capital in the Oil and Gas Sector
          • Revolutionising mining operations: Introducing BDO’s AI-powered coaching
          • Impact of the OECD Pillar Two model rules on natural resource companies
          • The Megawatt Hour with BDO
          • Renewable Energy Tax Credit Transfers: Doing Well by Doing Good
          • 5 Steps Energy Companies Should Take to Succeed in Renewables
          • How Energy Companies Can Maximize IRA Renewable Energy Credits
          • Proposed changes to accounting for contracts to acquire electricity from renewable sources
        • Public Sector
          • Outcome-driven healthcare
          • Digital Transformation in Healthcare
          • Are Pharma and medical companies well positioned in a post pandemic world?
          • Is Healthcare well positioned in a post pandemic world?
          • In the face of uncertainty, donor funding offers some respite
          • Mental Health Act Compliance in Acute Hospital Trusts
          • The Patient Safety Incident Response Framework (PSIRF)
        • Real Estate & Construction
          • BDO Global 2023 Construction Survey Report
          • As Central Banks Battle Inflation, What’s Next For Real Estate?
          • Is inflation sending the red-hot Real Estate market into overtime?
          • Real estate industry: optimise processes with Robotic Process Automation (RPA)
          • Becoming a UK-REIT
          • Benchmarking for a sustainable real estate business
          • The Rise of AI: How Artificial Intelligence is changing Real Estate Investment Strategies
          • A-REIT Survey 2023
          • REITS – Have the Geopolitical and Socioeconomic Risks been Considered?
          • Assessing the financial viability of key contractors
          • Building Products & Services - Sector Insights 2024
          • Upholding integrity: Anti-money laundering compliance imperatives in real estate
          • The real estate internal auditor of the future
          • PropCost service charge benchmarking
          • Are rising rates killing the market in 2023 or setting us up for the next rally?
          • Interest rates shake foundations
          • Is the commercial Real estate market on the brink of collapse?
          • Listed real estate companies not yet ready for the CSRD
          • BDO Construction Survey 2023
          • Funding options for Build-to-Rent in 2023
          • Tackling an evolving housing crisis
          • Who is taking the risk on large infrastructure projects?
          • “There is more in us”
          • More than half of developers have postponed residential construction projects, BDO survey finds
          • The Debt Dilemma: No Real Estate Sector is Immune
          • The Impact of Climate Change on the Real Estate Market: An Insurance Perspective
          • Top 10 Property Tax Myths
          • Inflation Reduction Act: Costs and Benefits for Real Estate & Construction
          • Real Estate and Construction Industries’ Growing Cybersecurity Threat
          • How AI is transforming real estate property appraisals
          • What you need to know about residential property flipping and your income taxes
          • Navigating the shifting real estate market
          • Green Bonds in Real Estate
          • Real Estate under the anti-money laundering spotlight
          • Construction Contract Audits: Safeguarding Your Project’s Bottom Line
          • Construction Industry Scheme (CIS) – are you getting it right?
          • BDO in New Zealand Construction Sector Report 2024
          • How to cope with rising infrastructure project costs
          • Mitigating disruption in the construction industry
          • Red flags throughout the lifecycle of an infrastructure project
          • ESG in construction
          • BDO in Australia Construction Survey Report 2024
          • Partnership trends in the property sector
        • Technology, Media & Entertainment and Telecommunications
          • How Gaming Provides a Window into the Metaverse
          • MEDIAtalk February 2023
          • New Spanish National court criterion restricts software development projects access to Innovation te
          • The Metaverse
          • The 10 trends to watch in the media sector
          • 2022 Telecommunications Risk Factor Survey
          • Attitudes to Reward and Remuneration in TMT companies
          • Português: Guia para empresas de TMT da América Latina se preparando para investimentos externos
          • Español: Guía para empresas latinoamericanas de TMT que se preparan para inversiones extranjeras
          • Guide for Latin American TMT companies preparing for external investments
          • 2021 Telecommunications Risk Factor Survey
          • Guide to selling your technology business
          • Recruiting to fill the skills gap: Why you need to improve your tech recruitment strategy
          • International Tech Hubs 2023
          • BDO’s 2023 Telecommunications Risk Factor Survey
          • M&A media deals – reality bites?
          • Techtonic States - Tech Spotlight
          • Generative AI
          • BDO's Legal Guide to European Tech Regulations
          • MediaTalk: The evolution of engagement
          • MEDIAtalk H2 2024
      • Audit & Assurance
        • Client Advisories
        • Flash Reports
      • Tax
        • EU Direct Tax
        • Expatriate Tax
          • BDO Global Employer Services News – April 2021
          • BDO Global Employer Services News – April 2023
          • BDO Global Employer Services News – August 2022
          • BDO Global Employer Services News – December 2022
          • BDO Global Employer Services News – February 2023
          • BDO Global Employer Services News – January 2023
          • BDO Global Employer Services News – July 2022
          • BDO Global Employer Services News – June 2023
          • BDO Global Employer Services News – March 2023
          • BDO Global Employer Services News – November 2022
          • BDO Global Employer Services News – October 2022
          • BDO Global Employer Services News – September 2022
          • BDO Global Employer Services News – June 2022
          • BDO Global Employer Services News – May 2022
          • BDO Global Employer Services News – August 2021
          • BDO Global Employer Services News – December 2021
          • BDO Global Employer Services News – January 2022
          • BDO Global Employer Services News - February 2021
          • BDO Global Employer Services News – February 2022
          • BDO Global Employer Services News – July 2021
          • BDO Global Employer Services News – June 2021
          • BDO Global Employer Services News – April 2022
          • BDO Global Employer Services News – May 2021
          • BDO Global Employer Services News – September 2021
          • BDO Global Employer Services News – October 2021
          • BDO Global Employer Services News – November 2021
          • BDO Global Employer Services Newsletter – January 2021
          • BDO Global Employer Services News – March 2021
          • BDO Global Employer Services News – March 2022
          • BDO Global Employer Services News – May 2023
          • BDO Global Employer Services Brochure
          • Belgium - Comparison of special tax regime for expatriates in Belgium, Netherlands
          • Belgium - Minister of Finance launches tax reform plan
          • Canada - Departure tax and reporting requirements when you leave Canada
          • Singapore - Complementarity Assessment (COMPASS) Framework enters into effect
          • United States - U.S. district court outlines possible exemption for treaty non-resident from FBAR fi
          • United Kingdom - Short-term business visitors agreements deadline approaching
          • Ireland - Recent guidance issued on tax equalisation arrangements
          • Canada - U.S. citizens living in Canada: renouncing U.S. citizenship
          • International - Is the EU Directive on improving working conditions in platform work a threat to the
          • European Union - Framework agreement on cross-border telework finalised
          • Singapore - Tech@SG and Tech.Pass programmes aim to facilitate employment of foreign talent
          • United Kingdom - Guidance on reporting hybrid working arrangements for sponsored workers amended
          • Germany - Court rules on taxation of income from German statutory pension after move to Italy
          • Canada - Compensation planning for athletes under the microscope
          • Australia - Are you compliant with your Employee Share Scheme (ESS) reporting obligations?
          • United Kingdom - HMRC self-assessment helpline to be unavailable during summer
          • India - India amends rule for calculating value of accommodation benefit provided by employer
          • Ireland - Key employment tax measures in Budget 2024
          • United Kingdom - HMRC issues guidance on nomad employees creating permanent establishments
          • Italy - Italy’s Blue Card reform is under way
          • India - Visa services temporarily suspended in Canada
          • Denmark - Home offices can constitute permanent establishments, with tax consequences
          • BDO Global Employer Services News – October 2023
          • BDO Global Employer Services News – August 2023
          • BDO Global Employer Services News – July 2023
          • BDO Global Employer Services News – September 2023
          • Canada - Canada introduces tax-free first home savings accounts
          • United Kingdom - UK provides guidance on correcting payroll errors for earlier tax years
          • Ireland - Irish tax authorities update guidance on employment performed predominantly outside Irelan
          • Ireland - Ireland introduces enhanced reporting requirements effective January 2024
          • Netherlands - Netherlands employee participation plans explained
          • United Kingdom - UK Ratifies New Treaty with Luxembourg
          • European Union - EU Framework Agreement on Cross-border telework enters into force
          • India - Delhi Tax Tribunal rules on applicability of withholding tax provision to reimbursement of s
          • Germany - Germany and Luxembourg agree to extension of de minimis rule for employees
          • Switzerland - Switzerland and France sign agreement on taxation of cross-border teleworkers
          • Canada - Budget 2023 Includes Employee Ownership Trust Provisions
          • India - Mumbai Tax Tribunal upholds penalty under Black Money Act for non-disclosure of assets outsi
          • Canada - New CRA tests: province of employment for remote workers
          • Switzerland - Labour migration to Switzerland continues apace
          • Netherlands - Netherlands limits benefits of 30% ruling, repeals net worth tax exemption
          • Ireland - Ireland modifies tax collection system for gains realised on exercise of share options
          • Australia - Don’t become a statistic - Manage your superannuation payroll obligations
          • Hong Kong - 2023 Policy Address includes proposed tax measures
          • BDO Global Employer Services News – December 2023
          • Belgium - New tax treaty: what to expect?
          • United Kingdom - National insurance contributions changes
          • Canada - Canada Introduces T4 reporting changes for 2023 tax year
          • United Kingdom - The end of P11Ds – or is it?
          • BDO Global Employer Services News - January 2024
          • International - New UK-EEA EFTA social security agreement enters into effect
          • Belgium - Belgium updates benefit in kind calculation for company cars
          • International - Global Mobility tax policy – trends, best practice and avoiding pitfalls
          • BDO Global Employer Services News - February 2024
          • EMAIL Marketing - TEST2
          • Germany - Germany clarifies permanent establishment rules for home offices
          • Belgium - Belgium’s modifications to interest rates affect valuation of employer-provided loans
          • Belgium - Belgium, Netherlands sign agreement to clarify home office, PE rules
          • United Kingdom - Spring 2024 budget makes changes to national insurance contribution rates
          • United Kingdom - Employers and internationally mobile employees – impact of changes to non-domicile
          • Hong Kong - Hong Kong’s 2024/25 budget includes salaries tax measures
          • Belgium - Recent rulings on taxation of French-source dividends may provide opportunities
          • BDO Global Employer Services News - March 2024
          • From boardroom to boarding gate: mitigating global tax risks for executive business travellers
          • United Kingdom - Employer year-end compliance – upcoming reporting deadlines
          • BDO Global Employer Services News - April 2024
          • Canada - 2024 budget proposes changes to capital gains and stock option benefit taxation
          • India - Income tax return verification process must be completed within 30-day period
          • BDO Global Employer Services News - May 2024
          • Belgium - Filing deadlines set for 2024 tax year income tax returns
          • India - Karnataka High Court holds Provident Fund Law for foreign workers is unconstitutional
          • United Kingdom - Employer share schemes and international executives
          • Singapore - Withdrawal of concessionary tax treatment for overseas mandatory pension contributions a
          • Ireland - Enhanced Reporting Requirements in effect
          • India - Private sector employees should focus on EPF, PPF, NPS for retirement
          • BDO Global Employer Services News - June 2024
          • Belgium - New reporting obligations for legal arrangements
          • Belgium - What if your expat makes alimony payments?
          • BDO Global Employer Services News - July 2024
          • South Africa - New tax requirements for foreign employers in South Africa: PAYE withholding obligati
          • United Kingdom - New Agreement on Social Security Coordination with Gibraltar Implemented
          • Ireland - Pension Auto-Enrolment Scheme
          • Thailand - New “Destination Thailand Visa” introduced
          • India - Indian Tax Tribunal holds SC’s decision is declaration of law and applies to all proceedings
          • Portugal - New Non-Habitual Resident regime introduced
          • BDO Global Employer Services News - August 2024
          • Germany - Swiss Residents May Now Benefit From Income Tax Assessment Option
          • Canada - What Recent Housing Tax Measures Mean for You
          • Germany - Draft Annual Tax Law 2024 Includes Employment Provisions
          • Switzerland - Compulsory Accident Insurance Denied in Teleworking Arrangement
          • Ireland - Budget 2025 Announced
          • United Kingdom - Government Provides Clarity on Taxation of Non-Domiciled Individuals Reforms
          • Colombia - Global Employment Services Implications of Tax Reform Bill
          • BDO Global Employer Services News - October 2024
          • Japan - Doing Business in Japan Webcast
          • Belgium - Expanded Interpretation of Non-Residents’ Income Tax Filing Obligation Adopted
          • United Kingdom - 2024 Autumn Budget Brings Changes to Non-Domiciled Taxation
          • Sweden - New Öresund Agreement Increases Flexibility for Cross-border Commuters in Sweden, Denmark
          • BDO Global Employer Services News - November 2024
          • United Kingdom - Autumn Budget Includes Updates to Employment Measures
          • Spain - New Tax Benefit Available for Individuals Relocating to Madrid
          • Switzerland - 2025 Quotas for Third-Country Nationals Remain Unchanged
          • Canada - Canada Legislation on Proposed Stock Option Changes Still Pending
          • Israel - ESOP Reporting Regulations Amended
          • BDO Global Employer Services News - December 2024
          • Belgium - The End of Automatic Tax Increases for Tax Return Errors?
          • Belgium - New Tax Measures Announced in Wallonia, Flanders
          • Netherlands - Tax Budget 2025 Introduces Changes to 30% Ruling
          • Belgium - Taxable Benefit in Kind for Private Use of Company Car Will Increase in 2025
          • United Kingdom - Payrolling Benefits in Kind -- What Employers Should Be Thinking About Now
          • Italy - Inpatriate Tax Regime: One Year After Amendments
          • France - Reporting Requirements and Taxation of Foreign Trusts
          • Luxembourg - Inpatriate tax regime amended to boost attractiveness for talent
          • Germany - Annual Tax Act Introduces Changes to Employment Tax Provisions
          • Belgium - Federal Government Unveils Coalition Agreement
          • Singapore - Changes in Tax Treatment of Contributions to Offshore Pension Funds May Have Repercussio
          • Austria - From “Home Office” to “Telework” - Practical Questions on Telework Act
          • Morocco - 2025 Budget Introduces Tax Changes for Employees and Pensioners
          • Canada - Government Defers Capital Gains Inclusion Rate Increase - What this means for Employer & Em
          • BDO Global Employer Services News - February 2025
          • Belgium - Tax Authorities Finally Accept Tax Credit on French-Source Dividends
          • Denmark - New Regulations For Posted Workers
          • European Union - Posting of Third-Country Nationals: A Call for Clear EU Legislation
          • Botswana - 2025/2026 Budget Implications for Direct Taxation of Employees and Businesses
          • France - 2025 Finance Act Introduces Personal Taxation Measures
          • United States - IRS Issues First Guidance on Federal Income and Employment Tax for State Paid Family
          • BDO Global Employer Services News - March 2025
          • United Kingdom - Immigration Changes to Gig Economy Firms
          • Ireland - New Civil Service Mileage and Subsistence Rates Approved
          • United Kingdom - Changes to Section 690 Directions: Action Needed As Soon As Possible
          • Japan - 2025 Tax Reform’s Impact on Global Mobility
          • Netherlands - Recent Changes to Expat Ruling Regime
          • Switzerland - Swiss Employers Face New Certification Obligations for Swiss/French Cross-Border Commu
          • BDO Global Employer Services News - April 2025
        • Indirect Tax
          • BDO Indirect Tax News - Issue 1/2021
          • BDO Indirect Tax News - Issue 1/2022
          • BDO Indirect Tax News - Issue 1/2023
          • BDO Indirect Tax News - Issue 2/2022
          • BDO Indirect Tax News - Issue 2/2021
          • BDO Indirect Tax News - Issue 2/2023
          • BDO Indirect Tax News - Issue 3/2022
          • BDO Indirect Tax News - Issue 3/2021
          • BDO Indirect Tax News - Issue 4/2022
          • Mexico - Ban introduced on imports of goods made with forced labour
          • Canada - New tax levied on “underused” residential property in Canada
          • European Union - CJEU holds online platform operator liable for VAT collected from customers
          • Germany - Supply and installation of photovoltaic systems now zero-rated
          • Ecuador - New reductions/exemptions from VAT and the tax on foreign currency announced
          • United Arab Emirates - New VAT reporting requirement for e-commerce supplies and rules for reporting
          • Spain - Binding rulings clarify scope of new plastic packaging tax
          • United Kingdom - Plastic packaging tax rate increased
          • European Union - The Carbon Border Adjustment Mechanism: What it means for businesses within and out
          • Netherlands - VAT consequences of a return of goods
          • Poland - Mandatory e-invoicing postponed to July 2024
          • France - Administrative guidelines released on VAT treatment of compensation payments
          • India - Scope of taxable online services affecting foreign service providers proposed to be broadene
          • United Kingdom - Impact of EU “VAT in the Digital Age” proposals on UK/non-EU organisations
          • United States - Without an exemption certificate your sales may not be exempt
          • Germany - Update on jurisprudence relating to VAT grouping rules
          • International - Indirect tax bytes
          • Aruba - Potential impact of the impending turnover tax on imports
          • Canada - New legislation to eliminate forced and child labour in supply chains enacted
          • Italy - Tax authorities reverse position on VAT treatment of transactions between Italian branch and
          • China - Integrated circuit enterprises may be eligible for super input VAT credit
          • Spain - Financial services now excluded from application of use and enjoyment rule
          • Spain - DAC 7 implemented into domestic law
          • India - Foreign Trade Policy 2023 includes major shift in focus
          • Denmark - Interest charged on corrections to VAT returns as from 1 July 2023
          • Czech Republic - VAT reduced rates proposed to be consolidated, resulting in some reclassifications
          • Netherlands - Customer’s identity required to apply reverse charge
          • Japan - Relief measures proposed for tax-exempt businesses under JCT invoicing system
          • Germany - Plastic packaging tax enacted
          • Zimbabwe - VAT, customs duty suspended on basic commodities
          • Malaysia - Update on indirect taxes, including re-introduction of voluntary disclosure programme
          • Germany - New e-invoicing requirements under discussion
          • United States - Preparing for sales tax audits five years after Wayfair
          • European Union - Regulation on Carbon Border Adjustment Mechanism provides details on compliance obl
          • European Union - Proposed EU Customs reform includes VAT changes
          • Spain - Draft regulations issued on mandatory B2B e-invoicing
          • International - Indirect tax bytes
          • United Arab Emirates - Implementation of VAT and corporate tax: Key differences and implications for
          • European Union - Commission adopts CBAM implementing regulation and transition period now in effect
          • Spain - Supreme Court rules on proportionality of penalties related to the reverse charge
          • European Union - New place of supply rules for virtual events to apply as from 2025
          • Environmental taxes - Plastic packaging and packaging waste
          • Canada - Changes to customs regime requires importers to register in the Assessment and Revenue Mana
          • Spain - New registration/reporting obligations for the packaging sector
          • BDO Indirect Tax News - Issue 4/2023
          • International - Indirect tax bytes
          • United States - Unveiling the hidden perils of the sales tax registration process
          • BDO Indirect Tax News - Issue 3/2023
          • Brazil - Indirect tax reform: “A work in progress”
          • Egypt - Guidance issued on VAT treatment of a supply of digital services
          • China - VAT reduction and exemption extended for small-scale taxpayers
          • Canada - Impending deadline for filing Underused Housing Tax return
          • Singapore - High Court issues seminal decision on the GST treatment of a “direct selling” business m
          • Spain - Regulations on invoicing software and e-invoicing systems published
          • Czech Republic - VAT rate changes and limits on VAT deductions
          • Italy - VAT treatment of crypto assets/NFTs clarified
          • Australia - Exporters could be impacted by carbon tariffs in the EU
          • Argentina - Changes made to tax on foreign currency exchange transactions
          • United States - Export control rules on semiconductors and advanced ICs updated and expanded
          • Indonesia - Government subsidizing certain residential housing purchases by assuming VAT
          • Chile - VAT exemption for professional partnerships
          • Sweden - Court decision facilitates input VAT deduction rights for active holding companies disposin
          • Sweden - Deductibility of input VAT for mixed activities can be calculated based on turnover
          • European Union: Luxembourg - CJEU clarifies board members not subject to VAT
          • Netherlands - Foreign establishments excluded from Dutch VAT groups
          • BDO Indirect Tax News - Issue 1/2024
          • Luxembourg - Domestic reverse charge extended to supplies of certain electronic devices and metals
          • Poland - Update on the introduction of mandatory electronic invoicing
          • Japan - 2024 tax reform includes new compliance requirements for platform operators
          • United States - State and local tax considerations beyond sales tax: A guide for inbound businesses
          • International - Indirect tax bytes
          • International - VAT/GST changes for 2024
          • Italy - Rules on VAT representatives of nonresident taxpayers tightened
          • Spain - Supreme Court rules on VAT treatment of transfer of mixed use vehicles to employees
          • Malaysia - Sales Tax now levied on low value goods
          • Malaysia - Service tax rate increased and scope of tax expanded
          • European Union: CJEU AG opines Dutch pension funds are not eligible for a VAT exemption
          • Japan - 2024 tax reform includes revision of JCT exemption rules
          • Germany - Compatibility of the real estate transfer tax with EU rules under scrutiny
          • Germany - E-invoicing to be implemented on 1 January 2025
          • India - Court upholds constitutionality of the anti-profiteering provisions in the CGST law
          • France - VAT treatment of NFTS clarified
          • BDO Indirect Tax News - Issue 2/2024
          • Poland - Implementation of e-invoicing portal delayed again, this time with revisions
          • United States - Navigating sales tax in the life science industry: Challenges and solutions
          • International - Indirect tax bytes
          • China - New customs law adopted
          • Slovak Republic - Tax on sweetened beverages planned for 2025
          • European Union - Advocate General opines that card/app provider makes supply of goods for VAT purpos
          • Spain - Tax authorities rule on VAT treatment of services provided by partners and administrators
          • Spain - Supreme Court to rule on VAT treatment of mixed holding companies and the transfer of shares
          • France: CJEU rules on VAT treatment of single-purpose and multi-purpose vouchers
          • European Union - Still no agreement on VAT in the Digital Age proposals
          • Belgium - Latitude granted for notification requirement applying to mixed and partial VAT taxpayers
          • Italy - Reciprocity agreement with the UK will facilitate VAT refunds for businesses
          • Brazil - Indirect tax reform: Now is the time to prepare!
          • Norway - Rules governing repayment of deducted VAT on purchase of passenger vehicles revised
          • BDO Indirect Tax News - Issue 3/2024
          • Denmark - Supreme Court rules on abuse of VAT rules through intragroup transactions
          • European Union - CJEU rules again on when a subsidiary can be considered a fixed establishment
          • European Union - Still no agreement on VAT in the Digital Age proposals: Where we are now
          • Germany - Mandatory e-invoicing: What you need to know!
          • International - Indirect tax bytes
          • United States - Sales tax implications of cross-border intercompany fees
          • Romania - E-invoicing for B2C transactions
          • Peru - New tax on digital platforms introduced
          • European Union - Importers struggling with embedded emissions data under CBAM
          • Italy - SPV can deduct VAT incurred in an MLBO transaction
          • Argentina - Tax rate on certain foreign currency transactions reduced
          • Finland - VAT rates increased and reclassified
          • Norway - Digital Reporting of Information to Customs Before Import of Goods to be Mandatory in 2025
          • France - VAT regime for Accommodation Services Clarified
          • Australia - Mandatory Climate-Related Reporting on the Horizon
          • United Arab Emirates - Crypto and Fund Management Services Exempt from VAT
          • BDO Indirect Tax News - Issue 4/2024
          • Colombia - Rules Governing the Electronic Equivalent Document Revised
          • Switzerland - New VAT Law: Implications for Small and Medium-Sized Enterprises
          • Switzerland - Platform Taxation to Apply as from 2025
          • United States - Local Taxation of SaaS: Compliance Strategies and Potential Exposures
          • International - Indirect tax bytes
          • Mexico - Criteria for Temporary Importation of Sensitive Goods Revised
          • Italy - Import VAT Now Considered a Custom Duty
          • European Union - CJEU Rules on VAT Treatment of Electric Vehicle Charging
          • European Union - ViDA Package Finally Adopted: Significant VAT Changes on the Horizon
          • Italy - Secondment of Staff to be VATable Supply as From 2025
          • European Union - New VAT Rules for Virtual Events in 2025
          • Spain - E-Invoicing, Billing Systems and the ViDA Package
          • Estonia - E-Invoicing Changes for 2025
          • Ecuador - Update on Indirect Tax Changes
          • Spain - Guidance Issued on VAT Deductibility for Mixed Use Leased Vehicles
          • Spain - Supreme Court Establishes Precedent on VAT Taxable Base for Related Party Transactions
          • China - Export Tax Rebate Reduced or Eliminated for Various Products
          • Spain - New Enhanced VAT Controls on Energy Products
          • Indonesia - Standard VAT Rate Increase for Luxury Items
          • China - New VAT Law to Apply in 2026
          • Czech Republic - Significant Changes Made to VAT Rules
          • France - Political Instability and New VAT Case Law
          • United States - Sales Tax Trends to Watch in 2025
          • European Union - Overview of the Forced Labour Regulation
          • Vietnam - New VAT Law Affects Foreign Businesses in E-Commerce and Digital Sectors
          • European Union - E-invoicing: Transforming Businesses for the Digital Age
          • International - VAT/GST Rate Changes for 2025
          • International - Indirect tax bytes
          • Italy - New Stricter Obligations for VAT Representatives
          • Switzerland - VAT Pitfalls for Foreign Companies
          • Philippines - VAT Applies to Digital Service Providers
          • Colombia - Stamp Tax Rate Increased Temporarily
          • Australia - Will the Australia-US Free Trade Agreement save Australian exporters from US Tariffs?
          • Spain - Supreme Court Rules on Application of Reduced VAT Rate on Transfer of Dwelling
          • Spain - Tax Authorities Clarify Application of the Verifactu Regulation
          • France - Strict Evidentiary Requirements Must be Met for VAT Deduction on Real Estate Investments
          • China - Retaliatory Tariffs Imposed on US-Origin Imports
          • European Union - New SME Optional VAT Exemption Offers Flexibility
          • Belgium - VAT compliance rules tightened
          • Spain - Annual Tax and Customs Control Plan for 2025 Released
          • Indonesia - New Modern Tax Administration System Introduced
          • Spain - Tax Authorities Clarify VAT Rate on Bread
          • Slovenia - New VAT Ledgers Required from July 2025
          • United States - Streamlining Indirect Tax Compliance and Enhancing Efficiency through Automation Sol
          • Spain - New Framework for Intrastat Violations
          • International - Indirect tax bytes
          • BDO Indirect Tax News - Issue 2/2025
          • European Union - VAT in the Digital Age Framework Formally Adopted
        • International Tax
          • TAX and ESG - How tax represents one of the most tangible representations of ESG in action
          • Tax in ESG
          • European Commission publishes proposal for directive implementing Pillar Two GloBE rules
          • G-20 backs G-7 support for global minimum tax and new allocation rules – what’s the real impact?
          • A regional perspective on global tax reform
          • Global Tax: OECD announcement of agreement on International Tax Reform
          • Tax and Net Zero: How do Green Tax policies in individual countries compare?
          • OECD releases Pillar Two model rules to bring global minimum tax into domestic legislation
          • Tax as an essential part of your ESG Agenda
          • Global Tax Outlook - Spotlight on Global Tax Assurance and Risk Management
          • Global Tax Outlook 2020 - The Changing Face of Tax
          • BDO International Tax Services Brochure
          • Latest on Taxation of the Digital Economy - December 2019
          • Taxation of the Digital Economy - OECD/G20 Inclusive Framework on BEPS (IF) endorses OECD’s proposal
          • Taxation of the Digital Economy - Rethinking the world tax system
          • The state of play on international tax reform
          • The world of corporate international tax in 2019 and beyond
          • United Kingdom - Spring budget includes Pillar Two and transfer pricing documentation announcements
          • Canada - No significant international tax announcements in 2023 federal budget
          • What the Tax Director really wants for Christmas
          • What is Pillar Two and why is it important?
          • Global Tax Outlook 2023
          • Pillar Two updates: Status of implementation around the world
          • Taxation of non-resident directors around the world
          • OECD issues Pillar Two Administrative Guidance, Information Return, and STTR Guidance
        • Private Client Tax Services
          • European Property Tax Guide 2021
          • Global reporting and the challenges of supporting multijurisdictional clients
          • European Property Tax Guide 2023
          • Global Opportunities for Relocation 2023
          • Foreign property ownership in Asia Pacific 2024
        • R&D tax credits and incentives
          • Keeping good records for R&D tax incentive claims – a global perspective
          • How R&D tax incentives and IP initiatives can help manage tax exposure: A global perspective
        • Transfer Pricing
          • Rethink - Transfer Pricing | The transfer pricing lifecycle: A holistic approach
          • BDO Transfer Pricing News - Issue 35
          • BDO Transfer Pricing News - Issue 36
          • BDO Transfer Pricing News - Issue 37
          • BDO Transfer Pricing News - Issue 38
          • BDO Transfer Pricing News - Issue 39
          • BDO Transfer Pricing News - Issue 40
          • BDO Transfer Pricing News - Issue 41
          • BDO Transfer Pricing News - Issue 42
          • BDO Transfer Pricing News - Issue 43
          • Country-by-Country reporting: risks and opportunities
          • Asset management and transfer pricing
          • Country by Country Reporting - Wider and deeper? Your chance to have a say
          • React | Expect 2021 to bring post-COVID corporate tax reform
          • React | OECD releases digital tax blueprints
          • React | Profit splits and cost sharing: what about losses?
          • React | Routine Entities and Principals - Adjusting Profits
          • React | Transfer Pricing and Cash Flow Management
          • Realise | Customs and Transfer Pricing: Year-end Adjustments
          • Realise | Managing intellectual property: Diligence is the mother of good fortune
          • Realise | Restructuring and allocating risk: The proof is in the pudding
          • Resilience | OECD - COVID-19 Transfer Pricing Implications
          • Resilience | Financial transactions: COVID-19-proof or audit-proof?
          • Resilience | Telling the story: Documentation
          • Resilience | Updating ranges: When what’s past is no longer prologue
          • Rethink - Transfer Pricing | Adapting supply chains - More than moving functions
          • Rethink - Transfer Pricing | Critical success factors for establishing an Advance Pricing Agreement
          • Rethink - Transfer Pricing | Dealing with the transfer pricing complications arising due to COVID-19
          • Rethink - Transfer Pricing | Should African countries push back on Pillar 1?
          • Rethink - Transfer Pricing | Supply chain planning - Beyond COVID
          • Spotlight on Transfer Pricing - Identifying complexity and areas of risk
          • International - BDO submits comments to OECD on Pillar One Amount B
          • United States - Prepare your transfer pricing policies for the coming inflation storm
          • Brazil - New guidance on election to apply new transfer pricing rules
          • Germany - Modernisation of procedural transfer pricing law
          • Israel - Transfer pricing form updated
          • United Kingdom - HMRC transfer pricing enforcement activity statistics show impact of COVID
          • Australia - Proposed interest limitation rules - all roads lead to transfer pricing?
          • Australia - ATO’s continued focus on MNEs and arrangements with intangible assets
          • Canada - Comparables and COVID 19
          • South Africa - Is your value chain optimised to keep up with current economic developments?
          • United States - IRS’s annual report shows decline in number of executed APAs
          • Canada - Finance Canada launches consultation on transfer pricing rules
          • United Kingdom - HMRC launches transfer pricing, PE, DPT consultation
          • United States - IRS issues guidance on review, acceptance of APA submissions
          • United Arab Emirates - New transfer pricing rules introduced
          • International - OECD issues progress report on Two-Pillar plan
          • Nigeria - Court nullifies country-by-country reporting regulations
          • Morocco - Postpones entry into force of automatic exchange of financial and tax information agreemen
          • European Union - European Commission proposes transfer pricing directive
          • BDO Transfer Pricing News - Issue 44
          • Australia - Transfer pricing issues – Lessons learned at TP minds Australia 2023
          • React | Brazil’s alignment with the OECD standards - status update: Not if, but when
          • India - India’s Supreme Court Rules on Transfer Pricing Appeals to High Courts
          • Burkina Faso - CbC report and APAs introduced
          • React | Adapting royalties and service payments in the short and longer term economic environment
          • United States - IRS launches effort to bring U.S. distributors of foreign corporations into transfer
          • Brazil - 2024: Brazil, welcome to the world of international transfer pricing standards!
          • France - France introduces changes to transfer pricing rules
          • South Africa - Is it time for Amount B to shape your tax strategy?
          • OECD - Tax challenges in the digital economy – Amount B of Pillar One
          • International - OECD releases 2022 MAP Statistics, showing increasing taxpayer interest
          • International - OECD delays Pillar One completion timeline
          • United Kingdom - UK’s HMRC latest statistics show increase in transfer pricing yield
          • Malta - Malta issues transfer pricing guidelines
          • Cameroon - Cameroon introduces country-by-country reporting
          • Netherlands - How new EU tax and transfer pricing rules may affect M&A
          • United Kingdom - Reform of the UK’s international tax laws: a step closer
          • BDO Transfer Pricing News - Issue 46
          • United States - OECD publishes guidance on streamlined application of arm’s length principle to base
          • United States - OECD issues guidance on Pillar 1 Amount B: BDO's summary
          • BDO Transfer Pricing News - Issue 47
          • India - Tax authorities sign record number of advance pricing agreements
          • European Union - Public CbCR: a new reporting obligation for multinationals
          • South Africa - Pillar One and Amount B
          • International - OECD publishes additional Amount B Guidance
          • Germany - Changes to Foreign Tax Relations Act Introduce Stricter Rules on Intercompany Financing
          • Singapore - “Unpacking” the Seventh Edition of the Transfer Pricing Guidelines
          • United Arab Emirates - Development of Transfer Pricing Landscape in the UAE
          • Israel - Court Rules Against eBay in Landmark Transfer Pricing Case
          • Netherlands - Decree Issued on Amount B Implementation
          • Spain - Implementation of Amount B in Spain: A Current Analysis
          • BDO Transfer Pricing News - Issue 49
          • India - Court rules transaction between foreign enterprise and Indian PE is subject to transfer pric
          • United Kingdom - HMRC Publishes Transfer Pricing, DPT Statistics for 2023/24
          • OECD - Consolidated Report on Amount B Released
          • India - Union Budget 2025 Features Transfer Pricing Proposals
          • BDO Transfer Pricing News - Issue 50
        • Transfer Pricing Alert - Asia Pacific Country-by-Country Reporting Requirements
        • Value Chain
          • BDO Global Value Chain - Tax advisory services brochure
        • World Wide Tax
          • BDO Corporate Tax News - Issue 57
          • BDO Corporate Tax News - Issue 58
          • BDO Corporate Tax News - Issue 59
          • BDO Corporate Tax News - Issue 60
          • BDO Corporate Tax News - Issue 61
          • BDO Corporate Tax News - Issue 62
          • BDO Corporate Tax News - Issue 63
          • BDO Corporate Tax News - Issue 64
          • BDO Corporate Tax News - Issue 65
          • BDO Corporate Tax News - Issue 66
          • New Zealand - Tax exemptions for e-bikes and e-scooters announced
          • United Arab Emirates - MOF issues guidance on new corporate tax law
          • International - Tax and ESG: How tax represents one of the most tangible representations of ESG in a
          • India - Withholding tax rate on royalties and fees for technical services doubles
          • United Arab Emirates - MOF issues guidance on audited financial statements and PEs
          • Qatar - Changes to income tax law include confirmation of 15% minimum tax
          • Kuwait - Companies now required to identify ultimate beneficial owners
          • Belgium - Recent developments in the corporate tax landscape
          • Romania - Public CbCR reporting requirements apply as from 2023
          • Singapore - Good tax governance and corporate tax risk programmes for large companies available
          • South Africa - New loss limitation rule finally enacted
          • Indonesia - New guidance issued on incentives for operators in Special Economic Zones
          • Australia - 2023 federal budget released and other proposals affecting multinationals
          • Austria - Tax regulations for cross-border divisions published
          • France - Loss-making companies may not carry forward unused foreign tax credits
          • International - Corporate tax bytes
          • International - Pillar Two State of Play
          • Hong Kong - Profits tax concession offered for family investment holding vehicles
          • United Arab Emirates - Economic Substance Regulation reporting deadline approaching
          • United Arab Emirates - Guidance on Free Zone Business issued
          • Switzerland - Pillar Two implementation approved in referendum
          • European Union - Draft directive released on EU-wide withholding tax procedures
          • Czech Republic - Extensive tax changes announced, including hike in corporate tax rate
          • Malaysia - Special Voluntary Disclosure Programme for direct taxes re-introduced
          • BDO Corporate Tax News - Issue 67
          • Ireland - Business measures in 2024 budget include minimum tax and increase in R&D tax credit
          • International - Understanding the Subject to Tax Rule
          • Spain - DAC 7 implemented and other changes made to tax law
          • Spain - Burden of proof is on tax authorities to show abuse when denying exemption on EU dividends
          • European Union - Foreign subsidies regulation now in effect, with upcoming reporting obligation for
          • Germany - Changes proposed to interest expense limitation rule
          • Germany - Proposed legislation to implement a global minimum tax released
          • Uganda - 5% DST passed and cap imposed on loss carry forwards
          • Korea - Implementation of UTPR delayed
          • International - Corporate tax bytes
          • Thailand - BOI relief measures granted to alleviate the impact of the global minimum tax
          • Israel - Temporary tax incentives granted for hi-tech sector
          • Italy - Supreme Court rules on “subject to tax” test
          • United Arab Emirates - Global minimum tax will not be implemented in 2024
          • Malaysia - Highlights of Budget 2024
          • Mexico - New tax incentives announced for export sector
          • European Union - Commission proposes head office tax directive for SMES
          • Thailand - Foreign-source income derived by residents to be taxed as from 2024
          • Italy - Amendments to Windfall Tax on banks allows opt-out
          • BDO Corporate Tax News - Issue 68
          • India - Supreme Court rules applicability of MFN clause not automatic
          • European Union - Europe sets new corporate tax challenge with the BEFIT proposal
          • Kuwait - 15% business profit tax proposed
          • France - Finance Bill 2024 includes implementation of EU minimum tax directive
          • Netherlands - Entity tax classification rules to be revised
          • International - Corporate tax bytes
          • International - Pillar Two updates: Status of implementation around the world
          • Thailand - Tax authorities clarify application of the ‘remittance rule’ for foreign-source income of
          • European Union - Five EU member states elect to delay application of IIR and UTPR
          • International - Additional administrative guidance published on the two-pillar solution
          • International - Corporate and withholding tax changes for 2024
          • Ecuador - New tax law aims to stimulate the economy but also includes CFC regime
          • Malaysia - E-invoicing to be implemented in stages starting in August 2024
          • Malaysia - Global minimum tax to apply as from 2025
          • Malaysia - Capital gains tax introduced on gains or profits from disposal of capital assets
          • European Union - Infringement proceedings against nine member states for failure to notify Commissio
          • Switzerland - Global minimum tax rate now in effect
          • Germany - Federal Fiscal Court rules on financial integration requirement for corporate groups
          • Philippines - BIR clarifies withholding tax obligations on e-marketplaces
          • United Arab Emirates - Guidance released on tax group rules
          • Hungary - Minimum tax and other corporate tax measures introduced
          • BDO Corporate Tax News - Issue 69
          • International - Corporate tax bytes
          • Singapore - Gains on disposal of foreign assets now subject to tax
          • European Union - Tax blacklist down to 12 jurisdictions
          • Malta - Pillar Two rules enacted
          • Colombia - Reminder to update the UBO tax registry
          • Colombia - Place of effective management rules clarified
          • Colombia - Significant economic presence rules for nonresident providers of digital services and the
          • South Africa - Tax incentives in 2024 budget
          • European Union: Netherlands - AG opines on the Dutch interest expense deduction limitation rule: Doe
          • Singapore - New Refundable Investment Credit scheme to offset impact of Pillar Two rules
          • Malaysia - Changes proposed to capital gains tax and e-invoicing rules
          • United Arab Emirates - Public consultation on global minimum tax
          • Netherlands - Tax plans announced for the 2025 budget
          • BDO Corporate Tax News - Issue 70
          • India - ITAT rejects virtual service PE concept, emphasises physical presence of employees for a ser
          • International - Corporate tax bytes
          • Japan - New innovation box and changes to deductibility of entertainment expenses and tax credit for
          • Saudi Arabia - Beneficial regional headquarters regime in effect
          • Germany - Annual tax act published
          • European Union - European Council agrees on new rules for withholding tax relief procedures
          • Hong Kong - Bill on patent box tax incentive gazetted
          • European Union - Commission initiates second stage of infringement procedure relating to implementat
          • Costa Rica - Tax authorities clarify capital gains tax rules for nonresidents
          • Thailand - Summary of EV-related and plastic waste incentives
          • Hong Kong - Update on global minimum tax and Hong Kong minimum top-up tax
          • Malaysia - Foreign dividend income tax exemption rules amended
          • Malaysia - Rules for capital gains tax exemption for gains from disposal of foreign capital assets i
          • Malaysia - Guidelines on tax treatment of hybrid instruments released
          • BDO Corporate Tax News - Issue 71
          • Peru - Tax authorities’ interpretation of digital services may create confusion for taxpayers
          • European Union: Netherlands - CJEU upholds the validity of various DAC6 provisions
          • India - Delhi High Court rules royalty payments at arm’s length
          • United Arab Emirates - FTA releases corporate tax guide for free zone persons
          • India - Budget 2024-25 measures affecting nonresident investors
          • Turkey - Global minimum tax and domestic minimum corporate income tax introduced
          • China - Tax credit for upgrading equipment to protect the environment expanded
          • International - Corporate tax bytes
          • International - Pillar Two implementation updates
          • European Union - CJEU Rules Apple Must Pay EUR 13 billion in State Aid Case
          • Netherlands - Changes Proposed to Minimum Tax and Subject-to-Tax Rules
          • Colombia - Broad-Based Tax Reform Bill Presented to Congress
          • European Union - List of Noncooperative Jurisdictions Updated
          • Brazil - Pillar Two Rules Adopted
          • European Union - Dutch Interest Deduction Limitation Rule Complies with EU Law According to CJEU
          • Netherlands - OECD Administrative Guidance to be Incorporated into Global Minimum Tax Legislation
          • Korea - Procedure for WHT Exemption for Interest Income/Capital Gains to be Relaxed
          • France - Corporate Tax Measures in FY25 Draft Finance Bill
          • European Union - New DAC Proposal Adopted for Exchange of the GloBE (Pillar Two) Information
          • Norway - Tax Liability Proposed to be Extended for Foreigners in the Economic Zone and on the Contin
          • Indonesia - Tax Incentives for Entrepreneurs in Nusantara Capital City Updated
          • United Arab Emirates - Economic Substance Regulations Withdrawn
          • Argentina - Generous New Incentive Regime for Large Investments
          • Malaysia - Highlights of 2025 Budget
          • India - Profits Attributable to PE Taxable in Source State Even with Global Losses
          • Spain - Supreme Court Limits Ability of Tax Authorities to Challenge Binding Reports on Technologica
          • International - Corporate tax bytes
          • Bahrain - Domestic Minimum Top Up Tax to Apply in 2025
          • International - Pillar Two implementation updates
          • BDO Corporate Tax News - Issue 72
          • Norway - Exit Tax Rules to be Tightened Again
          • Greece - Participation Exemption Extended to Non-EU Companies
          • Kuwait - Pillar Two Domestic Top-Up Tax Enacted
          • Egypt - MOF Unveils Package of Broad-Based Tax Facilities
          • Singapore - Importance of Maintaining Corporate Tax Residency Status
          • Italy - Scope of Digital Services Tax Broadened and Advance Payment Requirement Introduced
          • Denmark - New Tax Legislation Introduced for Growth and Innovation
          • Germany - Impending Deadline to Submit Notification as Head of a Tax Group for Pillar Two Purposes
          • Spain - Potential for Loss-Making Nonresident Entities to Recover Withholding Tax
          • Ecuador - Guidance on Tax Havens and Preferential Tax Regimes Updated
          • Japan - 2025 Tax Reform Proposal Includes Pillar Two UTPR and QDMTT
          • Oman - Pillar Two Legislation in Effect
          • Indonesia - Global Minimum Tax Under Pillar Two Implemented
          • European Union - FASTER Directive for Simplifying Withholding Tax Procedures Adopted
          • Germany - Final Guidance on Anti-Hybrid Rules Released
          • International - Pillar Two implementation updates
          • International - Indirect Tax Bytes
          • International - Corporate and Withholding Tax Changes for 2025
          • India - Decoding the Union Budget 2025
          • BDO Corporate Tax News - Issue 73
          • Brazil - Withholding Tax on Dividends Remitted Abroad on the Horizon
          • Singapore - What Businesses Need to Know About Corporate Tax Changes in Budget 2025
          • Liechtenstein - Pillar Two GloBE Registration Launched
          • United Kingdom - Government Consults on Proposed Advance Tax Clearance Process for Major Projects
          • United Arab Emirates - Key Action Steps for the First Year of Implementation of Pillar Two Rules
          • European Union - European Council Adopts DAC9 for the Exchange of Pillar Two Information
          • United Arab Emirates - OECD Guidance on Global Anti-Base Erosion Rules Adopted
          • Saudi Arabia - New Rules Require Identification of Beneficial Owners
          • Qatar - Beneficial Tax Credit Granted for Web Summit Entities
          • United Arab Emirates - Regulations on Tax Grouping, Participation Exemption and Foreign PEs Updated
          • Cyprus - Measures Targeting Low-Tax and Non-cooperative Jurisdictions Introduced
          • European Union - CJEU Clarifies PSD Anti-Abuse Rule Regarding the Participation Exemption
          • International - Corporate Tax Bytes
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          • IFRS Accounting Standards At a Glance - 31 December 2022
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        • 2024
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        • 2025
          • IFRB 2025/01 31 December 2024 Year-end IFRS Accounting Standards Update
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        • Unlocking ESG compliance in Europe: BDO’s tailored approach
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      • 2023
        • AFA, a leading audit and consulting firm in Bulgaria, joins BDO
        • BDO Digital recognised as the winner of 2023 Microsoft Security Partner of the Year
        • Corporate Finance completes 2,095 deals in 2022
        • International Women's Day 2023
        • New generation of CFOs driving broader view of business performance and purpose
        • New Global Leadership Team
        • Trond-Morten Lindberg becomes BDO’s Global Chief Strategy and Operations Officer (CSOO)
        • Zara Hovhannisyan becomes BDO’s Global General Counsel
        • BDO publishes Sustainability At a Glance - European Sustainability Reporting Standards (ESRS)
        • Cruz-Marohombsar and Company (CMC) joins the BDO network
        • Alicia DeFreitas appointed Global Head of People & Culture
        • BDO announces robust global revenue growth to over US$14 billion
      • IFRS News
        • December IASB meeting agenda and papers available
        • Draft delegated act released – significant modifications to European Sustainability Reporting Standa
        • Due Process Oversight Committee (DPOC) approves publication of ISSB Exposure Drafts
        • EFRAG and GRI sign Statement of Cooperation
        • EFRAG and the European Commission meet with international sustainability standard setters and other
        • EFRAG endorsement status report - Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Interest
        • EFRAG endorsement status report now reflects amendments to IAS 1 and IFRS Practice Statement 2 (Disc
        • EFRAG Endorsement Status Report reflects amendment to IAS 12
        • EFRAG Endorsement Status Report updated for Amendments to IFRS 16
        • EFRAG Endorsement Status Report updated for amendments to IFRS 17
        • EFRAG Endorsement Status Report updated for endorsement of amendments to IFRS 16
        • EFRAG Endorsement Status Report updated for endorsement of IAS 12
        • EFRAG issues draft comment letter on IASB’s Agenda Consultation
        • EFRAG issues Draft Comment Letter on ISSB’s Exposure Draft on International Applicability of SASB St
        • EFRAG issues Draft Comment Letter on ISSB’s Request for Information on Agenda Priorities
        • EFRAG issues online questionnaire for small and medium entities on IASB’s proposed approach to devel
        • EFRAG issues the set of Basis for Conclusions for its first set of draft ESRS
        • EFRAG launches public consultation on Draft European Sustainability Reporting Standard (ESRS)
        • EFRAG launches survey relating to its Discussion Paper Accounting for Crypto-Assets (Liabilities)
        • EFRAG launches survey relating to the post-implementation review of IFRS 10, 11 and 12 by IASB
        • EFRAG launches surveys on Regulatory Assets and Regulatory Liabilities Exposure Draft
        • EFRAG provides update on its progress towards issuing European Sustainability Reporting Standards (E
        • EFRAG PTF-ESRS welcomes ‘Climate Standard Prototype’ working paper
        • EFRAG publishes Discussion Paper Accounting for Variable Consideration
        • EFRAG publishes Discussion Paper: Better Information on Intangibles
        • EFRAG publishes draft comment letter in response to IASB’s Exposure Draft International Tax Reform -
        • EFRAG publishes draft comment letter on Exposure Draft Amendments to the Classification and Measurem
        • EFRAG publishes draft comment letter on IASB’s Exposure Draft Initial Application of IFRS 17 and IFR
        • EFRAG publishes Draft Comment Letter on IASB’s Exposure Draft on Lease Liability in a Sale and Lease
        • EFRAG publishes draft comment letter on IASB’s Exposure Draft Subsidiaries without Public Accountabi
        • EFRAG publishes Draft Comment Letter on IASB's Exposure Draft Covid-19-Related Rent Concessions Beyo
        • EFRAG publishes Feedback Statement on Regulatory Assets and Regulatory Liabilities
        • EFRAG publishes final comment letter in response to IASB’s Exposure Draft International Tax Reform -
        • EFRAG publishes Final Comment Letter on IASB’s Third Agenda Consultation
        • EFRAG publishes final Comment Letter on Lack of Exchangeability
        • EFRAG publishes final Comment Letter on Regulatory Assets and Regulatory Liabilities
        • EFRAG publishes its final Comment Letter on Business Combinations – Disclosures, Goodwill & Impairme
        • EFRAG publishes its Final Letter on IFRIC’s Tentative Agenda Decision in the final phase of implemen
        • EFRAG publishes reports submitted to EC setting out recommendations on the development of EU sustain
        • EFRAG publishes second set of ‘working papers’ of draft European Sustainability Reporting Standards
        • EFRAG publishes the set of Basis for Conclusions of its ESRS Exposure Drafts
        • EFRAG releases a series of educational videos on the first set of draft ESRS
        • EFRAG releases publication – An EU Perspective on the IASB’s Proposed Scope for Subsidiaries without
        • EFRAG requests comments on its draft endorsement advice on Amendments to IAS 12
        • EFRAG requests comments on its Draft Endorsement Advice on Covid-19-Related Rent Concessions Beyond
        • EFRAG requests comments on its draft endorsement advice on Definition of Accounting Estimates (Amend
        • EFRAG requests comments on its draft endorsement advice on Disclosure of Accounting Policies (Amendm
        • EFRAG requests comments on preparatory draft for the endorsement advice on International Tax Reforms
        • EFRAG Secretariat issues a Briefing on Business Combinations under Common Control
        • EFRAG Secretariat issues a Briefing on Regulatory Assets and Regulatory Liabilities
        • EFRAG seeks comments on draft Endorsement Advice on Amendments to IFRS 16
        • EFRAG seeks comments on due process procedures on EU sustainability reporting standard-setting
        • EFRAG seeks responses to surveys relating to IASB’s Agenda Consultation and EFRAG’s Proactive Resear
        • EFRAG submits its Endorsement Advice on amendment to IAS 1 and IFRS Practice Statement 2 to European
        • EFRAG submits its Endorsement Advice on amendment to IAS 8 to European Commission
        • EFRAG submits its Endorsement Advice on Amendments to IAS 1 to the European Commission
        • EFRAG submits its Endorsement Advice on International Tax Reform—Pillar Two Model Rules (Amendments
        • EFRAG submits its Final Endorsement Advice on IFRS 17 Insurance Contracts to European Commission
        • EFRAG submits its response to the IASB’s Request for Information on Post-Implementation Review of IF
        • EFRAG submits the first set of draft ESRS to the European Commission
        • EFRAG welcomes its new Sustainability Board and publishes additional ESRS working papers
        • EFRAG welcomes its role in the European Commission’s proposal for a new CSRD
        • ESAs put forward common understanding of greenwashing
        • ESMA issues Statement on recommendations for disclosures of expected impacts of IFRS 17 implications
        • ESMA publishes 26th Extract from Enforcement Decisions database
        • ESMA publishes 27th Extract from Enforcement Decisions database
        • ESMA publishes extract from database of enforcement decisions
        • ESMA publishes response to IASB’s Request for Information on Post Implementation Review of IFRS 10,
        • ESMA releases Report on ECL Disclosures of Banks
        • ESMA releases Statement on implications of war in Ukraine on half-yearly financial reports
        • ESMA submits questions related to IFRS 9 and IAS 20 to IFRIC
        • ESMA supports the endorsement of IFRS 17 Insurance Contracts
        • European Banking Authority publishes report summarising findings on implementation of IFRS 9 in the
        • European Commission calls on EFRAG to prioritise implementation support for the first set of ESRS ov
        • European Commission invites EFRAG to start technical work on draft Sustainability Reporting Standard
        • European Lab@EFRAG Project Task Force publishes report on business model, sustainability risks and o
        • FASB removes project on subsequent accounting for goodwill from technical agenda
        • February 2023 Accounting Standards Advisory Forum meeting summary now available
        • February 2023 IASB agenda and meeting papers now available
        • February 2023 IASB Update now available
        • February 2023 IFRS Advisory Council meeting summary available
        • February 2023 IFRS Taxonomy Consultative Group agenda and meeting papers now available
        • February 2023 IFRS Taxonomy Consultative Group meeting summary now available
        • February 2023 ISSB agenda and meeting papers now available
        • February 2023 ISSB Update now available
        • February IASB Update Available
        • G20 Finance Ministers look forward to early finalisation of ISSB’s inaugural standards
        • G20 leaders express support for upcoming ISSB standards
        • G20 looks forward to ISSB’s finalised standards
        • G7 welcome the ISSB’s work on global baseline
        • G7 welcomes ISSB’s work to deliver global baseline of sustainability disclosures
        • Hyperinflationary economies: IPTF’s May 2023 Discussion Document on Monitoring Inflation in Certain
        • IASB and ISSB communicate future plans for VRF’s Integrated Reporting Framework and Integrated Think
        • IASB Chair discusses financial reporting in uncertain times and IASB’s role in meeting investors’ in
        • IASB concludes project to improve its approach to developing disclosure requirements in IFRS Account
        • IASB confirms temporary relief from deferred tax accounting following OECD Pillar Two tax reform
        • IASB initiates project to consider climate-related risks in financial statements
        • IASB issues amendments to IAS 1 Non-current Liabilities with Covenants
        • IASB issues amendments to IAS 12 to provide temporary exception to the requirements from accounting
        • IASB issues amendments to IAS 7 and IFRS 7 on disclosure requirements for supplier finance arrangeme
        • IASB issues narrow-scope amendments to IFRS 16 – Lease Liability in a Sale and Leaseback
        • IASB launches post-implementation review of expected credit loss requirements in IFRS 9
        • IASB moves Equity Method project to standard-setting work plan
        • IASB proposes amendments to IFRS for SMEs Accounting Standard related to International Tax Reform
        • IASB proposes narrow-scope amendments to classification and measurement requirements for financial i
        • IASB proposes narrow-scope amendments to IAS 12
        • IASB publishes Exposure Draft International Tax Reform—Pillar Two Model Rules on 9 January 2023
        • IASB publishes Exposure Draft of proposed amendments to IFRS for SMEs
        • IASB publishes Project Report and Feedback Statement concluding the PIR of IFRS 10, IFRS 11 and IFRS
        • IASB publishes project report concluding the PIR of the classification and measurement requirements
        • IASB publishes Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts
        • IASB to publish Exposure Draft International Tax Reform—Pillar Two Model Rules on 9 January 2023.
        • IASB votes to explore narrow-scope standard setting related to IFRIC Agenda decision Cash Received v
        • IASB votes to retain impairment-only approach for goodwill accounting
        • IFR4NPO issues International Non-Profit Accounting Guidance, Exposure Draft 1
        • IFRIC Agenda Decision on Definition of a Lease - Substitution Rights published in an Addendum to the
        • IFRIC Final Agenda Decision on Principal versus Agent: Software Reseller (IFRS 15 Revenue from Contr
        • IFRIC finalises agenda decision – Demand deposits with restrictions on use arising from a contract w
        • IFRS Foundation and the GRI sign Memorandum of Understanding to coordinate work programmes and stand
        • IFRS Foundation announces a new advisory group, the Integrated Reporting and Connectivity Council (I
        • IFRS Foundation announces appointments to Sustainability Consultative Committee
        • IFRS Foundation completes consolidation with Value Reporting Foundation
        • IFRS Foundation issues updated version of educational material on consideration of climate-related m
        • IFRS Foundation opens ISSB office in Beijing
        • IFRS Foundation publishes Compilation of Agenda Decisions – Volume 7
        • IFRS Foundation publishes Compilation of Agenda Decisions – Volume 8
        • IFRS Foundation publishes educational material on considerations of climate-related matters when app
        • IFRS Foundation publishes IFRS Accounting Taxonomy 2023
        • IFRS Foundation Trustees and IFRS Foundation Monitoring Board agree updated MOU
        • IFRS Foundation Trustees appoint four further members to the ISSB
        • IFRS Foundation Trustees appoints two additional ISSB members - ISSB is now quorate
        • IFRS Interpretations Committee agenda decision finalised – TLTRO III Transactions
        • IOSCO issues Public Statement on Financial Reporting and Disclosure during Economic Uncertainty
        • IOSCO launches a consultation on goodwill
        • IOSCO outlines regulatory priorities for sustainability disclosures
        • IOSCO releases report on international work to develop a global assurance framework for sustainabili
        • IOSCO welcomes the work of IAASB and IESBA on assurance of sustainability-related corporate reportin
        • IPSASB commences scoping for public sector sustainability reporting standards
        • IPSASB issues Exposure Draft on Sustainability Reporting Implementation Guidance
        • IPSASB launches global consultation on advancing public sector sustainability reporting
        • IPSASB releases updated IPSAS-IFRS Alignment Dashboard
        • IPSASB releases updated IPSAS-IFRS Alignment Dashboard
        • IPSASB releases updated IPSAS-IFRS Alignment Dashboard
        • IPSASB releases updated IPSAS-IFRS Alignment Dashboard
        • IPSASB to develop climate-related disclosure standard
        • ISSB – Updates from COP27
        • ISSB announces guidance and reliefs to support Scope 3 GHG emission disclosures
        • ISSB approves entering the formal balloting process of its inaugural sustainability standards
        • ISSB confirms requirement to use climate-related scenario analysis
        • ISSB describes the concept of sustainability and its articulation with financial value creation
        • ISSB forms working group to enhance compatibility between global baseline and jurisdictional initiat
        • ISSB issues inaugural sustainability standards - IFRS S1 and IFRS S2
        • ISSB issues webcasts on IFRS S1 and IFRS S2
        • ISSB outlines steps required to establish global outline of sustainability disclosures
        • ISSB publishes first exposure drafts on climate and general sustainability-related financial disclos
        • ISSB releases webinars on exposure drafts
        • ISSB seeks feedback on its priorities for next two-year work plan
        • ISSB seeks feedback on proposed methodology for enhancing the international applicability of the SAS
        • ISSB Staff seek feedback on future development of IFRS Sustainability Disclosure Taxonomy
        • ISSB to consult on future priorities and international applicability of SASB Standards
        • ISSB to host webinars on IFRS Sustainability Disclosure Standards Exposure Drafts
        • ISSB to issue IFRS S1 and IFRS S2 on 26 June 2023
        • Issue 27 of the Investor Update published by the IASB
        • January 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
        • January 2023 IASB agenda and meeting papers now available
        • January 2023 IASB Update now available
        • January 2023 IFASS meeting report issued
        • January 2023 ISSB agenda and meeting papers now available
        • January 2023 ISSB Update now available
        • July 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
        • July 2023 IFRS Taxonomy Consultative Group agenda and meeting papers now available
        • July 2023 SME Implementation Group agenda and meeting papers now available
        • June 2023 Capital Markets Advisory Committee and Global Preparers Forum agenda and meeting papers no
        • June 2023 Due Process Oversight Committee agenda and meeting papers now available
        • June 2023 IASB agenda and meeting papers now available
        • June 2023 IASB Update now available
        • June 2023 IFRIC Update now available
        • June 2023 IFRS Advisory Council agenda and meeting papers now available
        • June 2023 IFRS for SMEs Accounting Standard Update now available
        • June 2023 IFRS Interpretations Committee agenda and meeting papers now available
        • Jurisdictional Working Group meeting summaries available
        • Key takeaways from the IFRS Sustainability Symposium
        • Hyperinflationary economies: IPTF’s latest Discussion Document on Monitoring Inflation in Certain Co
        • Hyperinflationary economies: IPTF’s latest Discussion Document on Monitoring Inflation in Certain Co
        • IASB Chair addresses delegates at AICPA and CIMA Conference
        • IASB decided to extend the comment period for Exposure Draft Regulatory Assets and Regulatory Liabil
        • IASB decides to extend IFRS 16 practical expedient: COVID-19 related rent concessions
        • IASB extends the comment period for Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot
        • IASB finalises amendments to IFRS 17 – Initial Application of IFRS 17 and IFRS 9 – Comparative Infor
        • IASB issues amendment to IFRS 16 to extend practical expedient for COVID-19 related rent concessions
        • IASB issues amendments to IAS 12 to clarify accounting for deferred tax on leases and decommissionin
        • IASB issues Disclosure of Accounting Policies (amendment to IAS 1 and IFRS Practice Statement 2) and
        • IASB issues Request for Information as part of the Post-Implementation Review of IFRS 9
        • IASB member provides update on Extractives Research Project (IFRS 6)
        • IASB proposes amendments to IAS 21 setting out accounting when there is lack of exchangeability
        • IASB proposes narrow-scope amendment to transition requirements of IFRS 17
        • IASB proposes new standard on rate regulated activities
        • IASB proposes reduced disclosure requirements for subsidiaries without public accountability
        • IASB publish summary of tentative decisions made on second comprehensive review of IFRS for SMEs
        • IASB publishes ‘Disclosures in financial statements to better reflect investor needs’ - article in I
        • IASB publishes Compilation of Agenda Decisions – Volume 5
        • IASB publishes Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach
        • IASB publishes Exposure Draft on Management Commentary
        • IASB publishes Exposure Draft Supplier Finance Arrangements
        • IASB releases agenda consultation to seek views on its five-year plan
        • IASB staff recommend a narrow scope amendment to IFRS 17
        • IASB to hold supplementary meeting in February to discuss extension of COVID-19 related rent concess
        • IASB to propose a narrow-scope amendment to IFRS 17
        • IASB to propose amendment to IAS 1 with respect to classification of debt with covenants as current
        • IASB to undertake narrow-scope standard-setting on supplier financing arrangements
        • IFAC encourages a building blocks approach for reporting sustainability-related information
        • IFAC publishes practical framework for deploying global sustainability standards at local level
        • IFRIC final agenda decision on Configuration or Customisation Costs in a Cloud Computing Arrangement
        • IFRS Foundation announces plans to overhaul the Foundation’s existing websites
        • IFRS Foundation completes consolidation of CDSB from CDP
        • IFRS Foundation introduces substantial update to its website
        • IFRS Foundation launches survey on digital content
        • IFRS Foundation proposes changes to IFRS Taxonomy Technology
        • IFRS Foundation publishes educational material on going concern requirements
        • IFRS Foundation publishes webcast on the role of the Technical Readiness Working Group (TRWG)
        • IFRS Foundation releases interview with new ISSB Chair Emmanuel Faber
        • IFRS Foundation releases three webcasts on the Exposure Draft Subsidiaries without Public Accountabi
        • IFRS Foundation response to G20 Finance Ministers’ Communique
        • IFRS Foundation Trustees announce next steps in response to broad demand for global sustainability s
        • IFRS Foundation Trustees announce strategic direction & further steps based on feedback on sustainab
        • IFRS Foundation Trustees announce working group on sustainability
        • IFRS Foundation Trustees establish Eminent Persons Group to guide work on sustainability-related fin
        • IFRS Foundation Trustees publish proposed amendments to the Constitution of the Foundation for propo
        • IFRS Foundation Trustees seek nominations for members of the ISSB
        • IFRS Interpretations Committee issues two final Agenda Decisions
        • IIRC and SASB merge to form the Value Reporting Foundation
        • IOSCO announces Technical Expert Group to collaborate with IFRS Foundation on sustainability project
        • IOSCO expresses an urgent need for globally consistent, comparable and reliable sustainability discl
        • IOSCO issues statement on Going Concern Assessment and Disclosures during the COVID-19 pandemic
        • IOSCO publishes a report on issuers’ sustainability-related disclosures
        • IOSCO releases a statement on enhancing collaboration between IASB and FASB on accounting for goodwi
        • IOSCO Vice-Chair discusses important recent developments in sustainable finance
        • IPSASB consults on new projects for its work program
        • IPSASB issues Exposure Draft (ED) 75, Leases and Request for Information, Concessionary Leases and O
        • IPSASB issues four measurement related Exposure Drafts
        • IPSASB proposes minor improvements to IPSAS
        • ISSB Formed and Prototype Sustainability Standards Released
        • Issue 23 of the Investor Update published
        • Issue 24 of the Investor Update published by the IASB
        • IVSC issues updated International Valuation Standards
        • IVSC publishes a Perspectives Paper on ESG and Business Valuation
        • IVSC publishes perspectives paper on intangible assets
        • IVSC publishes Perspectives Paper: Challenges to Market Value
        • March 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
        • March 2023 Accounting Standards Advisory Forum meeting summary now available
        • March 2023 Capital Markets Advisory Committee agenda and meeting papers now available
        • March 2023 Capital Markets Advisory Committee meeting summary now available
        • March 2023 Global Preparers Forum agenda and meeting papers now available
        • March 2023 Global Preparers Forum meeting summary now available
        • March 2023 IASB agenda and meeting papers now available
        • March 2023 IASB Update now available
        • March 2023 IFRIC Update now available
        • March 2023 IFRS for SMEs Accounting Standard Update now available
        • March 2023 IFRS Interpretations Committee agenda and meeting papers now available
        • March 2023 ISSB agenda and meeting papers now available
        • March 2023 ISSB Update now available
        • March 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary avail
        • May 2023 Due Process Oversight Committee meeting summary now available
        • May 2023 Emerging Economies Group agenda and meeting papers now available
        • May 2023 IASB meeting agenda and meeting papers now available
        • May 2023 IASB Update now available
        • May 2023 Islamic Finance Consultative Group agenda and meeting papers now available
        • May 2023 ISSB meeting agenda and meeting papers now available
        • May 2023 ISSB Update now available
        • May 2023 Supplementary IASB Update now available
        • MoU signed between IFRS Foundation and MoF China to establish an ISSB office in Beijing
        • New TCFD Status Report released
        • New TCFD Status Report Released
        • November IASB Meeting Papers Posted
        • November IFRS Interpretations Committee agenda and meeting papers available
        • Recordings and pre-conference videos of World Standard-Setters meeting available on IASB website
        • Revisions to the International <IR> Reporting Framework published by the International Integrated Re
        • SEC publishes climate-related disclosure requirement proposals
        • Several UN organisations issues joint statement on ISSB exposure drafts
        • Strong support for IOSCO’s vision for an International Sustainability Standards Board under the IFRS
        • Support by G7 Finance Ministers for mandatory climate- related financial disclosures
        • Support for the ISSB’s work and call for early adoption of its standard by African ministers
        • Sustainability project: Information and meeting summaries available for the Technical Readiness Work
        • TCFD seeks feedback on proposed guidance on climate related disclosures
        • Three new members appointed to the IFRS Interpretations Committee
        • UK Endorsement Board adopts IFRS 17
        • UK Financial Reporting Council publishes a thematic review on IFRS 13
        • UK publishes UK Sustainable Finance Roadmap
        • Update from ISSB and GRI on ongoing collaboration
        • Vice-Chair of ISSB and Special Advisor to ISSB Chair are Appointed
        • Webcast released on the Recommendations of the TRWG for consideration by the ISSB
        • World Economic Forum announces establishment of Forum ISSB Preparers Group
        • Financial Stability Board asks IFRS Foundation to take over TCFD’s monitoring responsibilities
        • July 2023 ISSB meeting agenda and agenda papers now available
        • May 2023 report of the Emerging Economies Group meeting now available
        • Financial Stability Board to work with the ISSB, IOSCO and other bodies to promote wide use of the I
        • IFAC comments on the draft delegated Act on ESRS noting the need to align key concepts between the E
        • July 2023 IASB agenda and meeting papers now available
        • July 2023 Sustainability Standards Advisory Forum agenda and meeting papers now available
        • June 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary now av
        • Issue 28 of the Investor Update published by the IASB
        • EFRAG seeks comments on its draft Endorsement Advice on Supplier Finance Arrangements (Amendments to
        • FSB submits report addressing financial risks from climate-change to the G20
        • Stefano Bianchi of BDO Italy appointed to the Board of Directors of OIC, the Italian national standa
        • IASB concludes its decision-making on two projects: Primary Financial Statements and Subsidiaries wi
        • IFRS Foundation publishes comparison of IFRS S2 with the TCFD recommendations
        • IOSCO endorses IFRS Sustainability Disclosure Standards
        • ISSB consults on the Proposed IFRS Sustainability Disclosure Taxonomy
        • FRC publishes thematic review of climate-related metrics and targets
        • EFRAG issues draft comment letter in response to IASB’s Request for Information on Post-implementati
        • European Commission adopts ESRS
        • EFRAG publishes assessment of interoperability between ESRS 2 & ESRS S1 and IFRS S1 & S2
        • IAASB issues proposed International Standard on Sustainability Assurance
        • July 2023 ISSB Update now available
        • July 2023 IASB Update now available
        • June 2023 IFRS Advisory Council meeting summary now available
        • July 2023 Due Process Oversight Committee meeting summary now available
        • July 2023 IFRS Taxonomy Consultative Group meeting summary now available
        • September 2023 World Standard Setters meeting – programme now available
        • June 2023 Capital Markets Advisory Committee and Global Preparers Forum meeting summary available
        • IASB publishes editorial corrections
        • IFAC Calls on G20 to Support SDS
        • UK to endorse IFRS Sustainability Disclosure Standards (SDS) and to issue UK SDS based on IFRS SDS
        • GRI Welcomes ESRS Adoption
        • IASB issues amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates
        • IAASB publishes video on its draft sustainability assurance standard (ISSA 5000)
        • Insights from the 2023 IFRS Foundation Conference
        • July 2023 Accounting Standards Advisory Forum meeting summary available
        • Key takeaways from ISSB’s IFRS Integrated Thinking & Reporting Conference
        • IPSASB releases updated IPSAS-IFRS Alignment Dashboard
        • September 2023 IFRS Interpretations Committee agenda and meeting papers available
        • September 2023 ISSB meeting agenda available
        • July 2023 SME Implementation Group meeting summary available
        • ISSB Vice-chair discusses current agenda of the ISSB and cooperation with EU institutions
        • EFRAG and GRI issue joint statement on interoperability
        • September 2023 ISSB meeting agenda and meeting papers available
        • IASB proposes annual improvements to IFRS Accounting Standards
        • September 2023 IASB meeting agenda and meeting papers available
        • September 2023 Accounting Standards Advisory Forum meeting agenda and meeting papers available
        • G20 welcome ISSB’s Sustainability Disclosure Standards
        • September 2023 ISSB Update now available
        • September 2023 IFRIC Update now available
        • September 2023 FASB-IASB joint education meeting agenda and meeting papers now available
        • IASB to explore ways to improve reporting of climate-related and other uncertainties in the financia
        • TNFD publishes its recommendations for nature-related risk management and disclosure
        • UKEB publishes reports from its research project on climate-related matters
        • IASB to issue Amendments to the IFRS for SMEs Standard on 29 September 2023
        • September 2023 IFRS for SMEs Accounting Standard Update available
        • September 2023 IASB Update available
        • IASB Chair addresses World Standard-setters Conference 2023
        • New consolidated text of the IFRS Accounting Standards adopted by the European Commission published
        • IFR4NPO publishes second exposure draft of proposed guidance
        • IASB issues amendments to the IFRS for SMEs Accounting Standard related to international tax reform
        • September 2023 joint FASB-IASB education meeting summary available
        • October 2023 IFRS Taxonomy Consultative Group agenda and meeting papers available
        • IASB proposes updates to the IFRS Accounting Taxonomy 2023
        • IPSASB launches consultation on proposed work program for 2024-2028
        • EFRAG submits Endorsement Advice Letter on amendments to IAS 7 and IFRS 7
        • IASB member Nick Anderson discusses cash flow economics in new issue of Investor Perspectives
        • October 2023 Consultative Group for Rate Regulation agenda and meeting papers available
        • October 2023 Capital Markets Advisory Committee agenda and meeting papers available
        • September 2023 Due Process Oversight Committee agenda and meeting papers available
        • SASB publishes blackline documents detailing revised SASB standards
        • ESMA publishes 28th Extract from Enforcement Decisions database
        • October 2023 ISSB agenda and meeting papers available
        • October 2023 IASB agenda and meeting papers available
        • Members of the European Parliament vote against a motion to reject the ESRS
        • European Commission announces plan to delay adoption of sector-specific ESRS
        • October 2023 Emerging Economies Group agenda and meeting papers available
        • October 2023 National Standard-setters newsletter available
        • ESMA releases common enforcement priorities and thematic climate publication
        • EFRAG Launches Q&A platform to support ESRS implementation
        • UK launches consultation on Scope 3 emissions reporting
        • September 2023 Accounting Standards Advisory Forum Meeting summary available
        • October 2023 IASB Update available
        • Three IFRIC Agenda Decisions published in an addendum to September 2023 IFRIC Update
        • November 2023 IFRS Advisory Council agenda and meeting papers available
        • November 2023 Global Preparers Forum agenda and meeting papers available
        • October 2023 ISSB Update available
        • November 2023 IASB meeting agenda and meeting papers now available
        • November 2023 ISSB meeting agenda and meeting papers now available
        • IFRS Foundation publishes Compilation of Agenda Decisions – Volume 9
        • IFRS Foundation publishes updates to the IFRS Accounting Taxonomy 2023
        • Inaugural meeting of the Transition Implementation Group on IFRS S1 and IFRS S2 – agenda and meeting
        • GRI establishes Sustainability Innovation Lab in coordination with the IFRS Foundation
        • October 2023 IFRS Taxonomy Consultative Group meeting summary available
        • EFRAG Endorsement Status Report reflects Amendments to IAS 12 International Tax Reforms - Pillar Two
        • Hong Kong Stock Exchange delays mandatory ISSB disclosure
        • IPSASB issues IPSAS 49 Retirement Benefit Plans
        • October 2023 Consultative Group for Rate Regulation meeting summary now available
        • October 2023 Trustees of the IFRS Foundation and DPOC meeting summary available
        • December 2023 Accounting Standards Advisory Forum agenda and meeting papers available
        • November 2023 Islamic Finance Consultative Group agenda and meeting papers available
        • FRC UK publishes thematic review on IFRS 17 Interim Disclosures in the First Year of Application
        • EFRAG to host a conference on ‘European corporate reporting: two pillars for success’ in Nov 2023
        • EFRAG and CDP announce collaboration to accelerate market uptake of ESRS
        • November 2023 ISSB meeting Update now available
        • November 2023 IASB meeting Update now available
        • November 2023 IFRIC meeting agenda and meeting papers available
        • November 2023 Consultative Group for Rate Regulation agenda and meeting papers available
        • IASB releases key highlights from the 2023 IASB Research Forum
        • IASB releases webcast on forthcoming IFRS Accounting Standard for subsidiaries
        • IFRS Foundation publishes explainer video on the functioning of IFRIC
        • The EBA publishes monitoring report on IFRS 9 Implementation by EU Institutions
        • EFRAG Endorsement Status Report reflects amendments to IFRS 16 Lease Liability in a Sale & Leaseback
        • The New Zealand XRB publishes guidance on climate-related matters in financial statements
        • IASB publishes Exposure Draft Financial Instruments with Characteristics of Equity
        • October 2023 Capital Markets Advisory Committee meeting summary now available
        • October 2023 Emerging Economies Group meeting summary now available
        • Report from the September 2023 IFASS meeting now available
        • EFRAG publishes academic study on costs and benefits of the adoption of IFRS 15
        • Multilateral Development Banks confirm support for work of the ISSB at COP28
        • UK TPT launches consultation on sector-specific guidance for developing climate transition plans
        • December 2023 IASB meeting agenda and meeting papers now available
        • December 2023 ISSB meeting agenda and meeting papers now available
        • IASB publishes summary of completed project on extractive activities
        • November 2023 IFRIC Update available
        • IFRS Foundation launches knowledge hub to support capacity building for the ISSB standards
        • Emmanuel Faber to continue as ISSB Chair until end of 2027
        • IFRS Foundation and ISO commit to future cooperation
        • Erkki Liikanen at COP28: Speech on progress & priorities to advance global sustainability disclosure
        • IASB releases second webcast on the forthcoming IFRS Accounting Standard for subsidiaries
        • TCFD officially disbanded at COP28
        • December 2023 IASB Update available
        • December 2023 ISSB Update available
        • IOSCO publishes its recommendations on Accounting for Goodwill
        • December 2023 IFRS for SMEs Accounting Standard Update available
        • November 2023 Consultative Group for Rate Regulation meeting summary available
        • EFRAG Endorsement Status Report reflects amendments to IAS 1
        • IFRS Foundation publishes new educational material on IFRS S2
        • ISSB issues targeted amendments to enhance the international applicability of the SASB standards
        • Hyperinflationary economies: IPTF’s November 2023 Discussion Document published
        • EFRAG publishes draft ESRS Implementation Guidance
        • EFRAG and TNFD sign a cooperation agreement
        • November 2023 Global Preparers Forum meeting summary now available
        • December 2023 Accounting Standards Advisory Forum meeting summary now available
        • November 2023 IFRS Advisory Council meeting summary now available
        • IFRS Foundation and GRI publish summary of interoperability considerations for GHG emissions
        • January 2024 IASB and joint IASB-ISSB meeting papers now available
        • January 2024 Accounting Standards Advisory Forum meeting papers now available
        • December 2023 SME Implementation Group meeting summary now available
        • EFRAG submits Endorsement Advice Letter on amendments to IAS 21
        • EFRAG launches public consultation on Sustainability Reporting Standards for SMEs
        • January 2024 IASB and joint IASB-ISSB Update available
        • One IFRIC Agenda Decision published in an addendum to November 2023 IFRIC Update
        • IESBA proposes standards for ethical considerations for sustainability assurance
        • IPSASB releases two exposure drafts on natural resources
        • GRI publishes updated Biodiversity Standard
        • IASB releases webcast series on FICE Exposure Draft
        • IASB releases webcast on IFRS 18
        • EFRAG releases first set of technical Explanations to assist ESRS implementation
        • EFRAG launches consultation on the draft XBRL taxonomy for ESRS Set 1
        • GRI Issues Standard for Mining Sector
        • February 2024 IASB meeting agenda and meeting papers now available
        • February 2024 ISSB meeting agenda and meeting papers now available
        • EFRAG launches survey on post-implementation review of IFRS 16
        • EU Council and Parliament agree to delay sustainability reporting for certain sectors
        • Major Chinese stock markets release draft guidelines for sustainability reporting
        • Illinois introduces Climate Act
        • IFVI and VBA publish Exposure Draft for GHG Emissions Topic Methodology
        • Malaysia launches consultation on adoption of ISSB standards
        • March 2024 IFRS Interpretations Committee meeting agenda and meeting papers now available
        • March 2024 Global Preparers Forum meeting agenda and meeting papers now available
        • February 2024 IFRS Taxonomy Consultative Group meeting summary now available
        • January 2024 Accounting Standards Advisory Forum meeting summary now available
        • ISSB releases webcast and educational material on industry-specific disclosures
        • IPSASB releases updated IPSAS-IFRS Alignment Dashboard
        • IFRS Foundation publishes summary of national standard-setters research on materiality judgement
        • February 2024 IASB Update now available
        • February 2024 ISSB Update now available
        • SEC to hold public meeting to consider climate disclosure rules
        • IFAC, AICPA and CIMA study shows increasing maturity in sustainability reporting
        • US SEC finalises Climate-related Disclosure Rules
        • March 2024 Sustainability Standards Advisory Forum meeting agenda and meeting papers now available
        • March 2024 Capital Markets Advisory Committee meeting agenda and meeting papers now available
        • March 2024 TIG on IFRS S1 and IFRS S2 meeting agenda and meeting papers now available
        • March 2024 ISSB meeting agenda and meeting papers now available
        • IASB releases webcasts on forthcoming IFRS Accounting Standard
        • IFRS Foundation announces annual conference 2024
        • IFRS Foundation Monitoring Board reaffirms importance of ongoing oversight
        • EFRAG releases second set of technical Explanations to assist ESRS implementation
        • India’s Central Bank publishes draft disclosure framework on Climate-related Financial Risks
        • IASB releases Exposure Draft Business Combinations – Disclosures, Goodwill and Impairment
        • March 2024 IASB meeting agenda and meeting papers now available
        • March 2024 Accounting Standards Advisory Forum meeting agenda and meeting papers now available
        • IASB to issue IFRS 18 Presentation and Disclosure in Financial Statements on 9 April 2024
        • IASB launches consultation on supplementary proposals to update IFRS for SMEs Accounting Standard
        • March 2024 IASB Update now available
        • IFRS Foundation publishes IFRS Accounting Taxonomy 2024
        • Investor Perspectives - IASB Member Zach Gast discusses proposed changes to acquisitions reporting
        • ESMA publishes report on corporate reporting enforcement and regulatory activities for 2023
        • ISSB Chair meets with leaders in Africa
        • GRI publishes guidance on double materiality, due diligence and CSRD
        • Hong Kong releases vision statement on sustainability disclosure ecosystem
        • March 2024 Capital Markets Advisory Committee meeting summary available
        • IPSASB issues Exposure Draft on Arrangements Conveying Rights over Assets
        • US SEC stays climate-related disclosures
        • Japan issues Exposure Drafts of Sustainability Disclosure Standards
        • IASB publishes IFRS 18 Presentation and Disclosure in Financial Statements
        • March 2024 Global Preparers Forum meeting summary available
        • IFRS Foundation publishes introductory article on digital financial reporting
        • ISSB releases first episode of new podcast series on ISSB Implementation Insights
        • ESRB publishes report on climate-related risks in financial statements
        • IASB publishes project summary concluding its project on Business Combinations under Common Control
        • IPSASB releases Exposure Draft Amendments to Consider IFRIC Interpretations
        • European Parliament postpones adoption of certain ESRSs
        • IASB to issue IFRS 19 Subsidiaries without Public Accountability: Disclosures on 9 May 2024
        • EIOPA releases report on implementation of IFRS 17
        • IASB commences comprehensive review of accounting for intangibles
        • European Parliament adopts CSDDD
        • ISSB to publish inaugural IFRS Sustainability Disclosure Taxonomy
        • ISSB to commence research projects about nature and human capital
        • IASB to publish Exposure Draft Contracts for Renewable Electricity
        • Two IFRIC Agenda Decisions published in an addendum to March 2024 IFRIC Update
        • March 2024 Accounting Standards Advisory Forum meeting summary available
        • IFRS Foundation publishes Compilation of Agenda Decisions – Volume 10
        • IFRS Foundation publishes 2023 Annual Report
        • IFRS Foundation and EFRAG publish interoperability guidance
        • ISSB publishes IFRS Sustainability Disclosure Taxonomy
        • February 2024 Trustees of the IFRS Foundation and DPOC meeting summary now available
        • May 2024 Emerging Economies Group meeting agenda and meeting papers now available
        • May 2024 ISSB meeting agenda and meeting papers now available
        • Korea publishes Exposure Draft of the Sustainability Disclosure Standards
        • IASB proposes amendments to IFRS 9 and IFRS 7 for renewable electricity contracts
        • IASB issues IFRS 19 Subsidiaries without Public Accountability: Disclosures
        • May 2024 IASB meeting agenda and meeting papers now available
        • May 2024 Management Commentary Consultative Group meeting agenda and meeting papers now available
        • ICAS and IRC publish documents on materiality in corporate reporting
        • ISSB opens permanent Montreal office
        • Webcast on Introducing the ISSB Taxonomy
        • ISSB Meeting on 16 May 2024
        • IESBA’s consultation on the Proposed International Ethics Standards for Sustainability
        • SEC publishes statement on application of IFRS 19 in filings with the SEC
        • March 2024 Due Process Oversight Committee meeting summary available
        • IASB releases webcast on proposals in Exposure Draft Contracts for Renewable Energy
        • IASB proposes IFRS Accounting Taxonomy update for IFRS 18
        • European Union adopts amendments to IAS 7 and IFRS 7
        • Live webinar by IASB staff on IFRS 18 – Registration open
        • Sustainability Consultative Committee published April 2024 meeting summary
        • IFRS Foundation announces new webinar series ‘Perspectives on sustainability disclosure’
        • The UK Government delivers timeline for S1 and S2 endorsement
        • Updated guide on using the Integrated Reporting Framework while considering IFRS SDS
        • New publication series on the CSRD from GRI
        • New webcasts from the IFRS Foundation on current and anticipated financial effects
        • IASB issues amendments to the classification and measurement requirements in IFRS 9
        • May 2024 IASB meeting Update available
        • ESMA publishes 29th Extract from Enforcement Decisions database
        • GRI and IFRS Foundation collaboration to deliver full interoperability
        • Jurisdictions representing over half the global economy by GDP advance towards ISSB Standards
        • EFRAG publishes new ESRS Q&A Technical Explanations
        • June 2024 IFRIC meeting agenda and meeting papers available
        • June 2024 CMA Committee and GPF meeting agenda and meeting papers available
        • June 2024 Due Process Oversight Committee meeting agenda and meeting papers available
        • IPSASB releases updated IPSAS-IFRS Alignment Dashboard
        • EFRAG releases implementation guidance for ESRS
        • EFRAG publishes new ESRS Q&A Technical Explanations
        • June 2024 TIG meeting on IFRS S1 and IFRS S2
        • Sustainability reporting guide for SMEs based on ISSB standards from ACCA
        • June 2024 ISSB meeting agenda is available
        • June 2024 IASB meeting agenda and meeting papers available
        • June 2024 FASB-IASB education meeting agenda and meeting papers available
        • May 2024 Management Commentary Consultative Group meeting summary available
        • The first 'Perspectives on sustainability disclosure' webinar
        • IFRS Foundation Monitoring Board on progress of standard-setting activities
        • IPSASB develops the first climate-related disclosure standard for the public sector
        • IASB unanimously decides to finalise the revision of the Management Commentary Practice Statement
        • June 2024 IFRIC Update available
        • July 2024 IFRS Taxonomy Consultative Group meeting agenda and meeting papers available
        • ISSB releases podcast on latest developments (June 2024)
        • ISSB meeting in June 2024
        • June 2024 IFRS for SMEs Accounting Standard Update available
        • July 2024 Accounting Standards Advisory Forum meeting agenda and meeting papers available
        • Report from April 2024 IFASS meeting available
        • June 2024 Integrated Reporting and Connectivity Council meeting agenda and meeting papers available
        • June 2024 IASB and joint IASB-FASB Update available
        • ISSB publishes Feedback Statement on its Consultation on Agenda Priorities
        • TNFD and EFRAG publish correspondence mapping
        • Sri Lanka issues localised versions of ISSB standards
        • IFAC issues publication Sustainability Assurance: What to Expect
        • IFC and IFRS Foundation agree on strategic partnership
        • IASB concludes its PIR of impairment requirements in IFRS 9
        • EFRAG publishes paper on connectivity and boundaries of annual report sections
        • Switzerland launches consultation on expanding sustainability disclosures
        • TNFD releases new sector guidance
        • Two ESMA documents to support consistent application of sustainability reporting requirements
        • Key highlights from the 2024 IFRS Foundation Conference in June 2024
        • Two ESMA documents released to ensure consistent sustainability reporting
        • Canadian pension funds issued a joint statement against deviation from the ISSB baseline
        • Sustainability assurance standard is due to be delivered by IAASB in September 2024
        • BDO submits comment letter to the IASB on Exposure Draft 2024/01 Business Combinations – Disclosures
        • IASB issues annual improvements to IFRS Accounting Standards
        • July 2024 IASB meeting agenda and meeting papers now available
        • May 2024 Emerging Economies Group meeting report available
        • June 2024 Trustees of the IFRS Foundation meeting summary available
        • ISSB meeting agenda in July 2024
        • GRI releases updated analysis tool on the SDGs and underlying targets
        • IASB publishes Exposure Draft Translation to a Hyperinflationary Presentation Currency
        • IASB concludes technical decision-making on three projects
        • IASB to publish two exposure drafts in the coming week
        • June 2024 Capital Markets Advisory Committee and Global Preparers Forum meeting summary available
        • Summary of the May 2024 DPOC meeting now available
        • Webcast on an overview of ESRS–ISSB Standards Interoperability Guidance
        • Q2 2024 ISSB Implementation Insights podcast
        • IASB publishes Exposure Draft Climate-related and Other Uncertainties in the Financial Statements
        • IASB proposes amendments to IFRS 19
        • July 2024 IASB Update now available
        • July 2024 IFRS Taxonomy Consultative Group meeting summary now available
        • July 2024 Accounting Standards Advisory Forum meeting summary now available
        • July 2024 National Standard-setters newsletter available
        • One IFRIC Agenda Decision published in an addendum to June 2024 IFRIC Update
        • EFRAG publishes its Study on Early Implementation of ESRS: Insights from Selected EU Companies for Q
        • EFRAG publishes new ESRS Q&A Technical Explanations
        • ISSB releases July 2024 podcast on latest developments
        • Meeting notes from July 2024 ISSB meeting in Montreal
        • GRI and TNFD release interoperability mapping resource
        • BDO submits comment letter to the IASB on Exposure Draft 2024/3 Contracts for Renewable Electricity
        • EC releases FAQs on CSRD implementation
        • June 2024 Due Process Oversight Committee meeting summary available
        • IASB proposes IFRS Accounting Taxonomy update for Contracts for Renewable Electricity
        • ISSB releases webcast on its two-year work plan
        • Revised LSME Workshop announcement for users and investors
        • August 2024 Due Process Oversight Committee agenda and meeting papers available
        • Supplementary IASB meeting held on 28 August 2024
        • September 2024 SME Implementation Group agenda and meeting papers available
        • IASB proposes updates to IFRS Accounting Taxonomy 2024
        • August 2024 supplementary IASB meeting Update available
        • September 2024 IFRS Interpretations Committee meeting agenda and meeting papers available
        • September 2024 Accounting Standards Advisory Forum agenda and meeting papers available
        • September 2024 World Standard Setters meeting agenda available
        • EFRAG publishes XBRL Taxonomy for ESRS Set 1
        • IFRS Foundation to host events at Climate Week NYC
        • IASB to publish Exposure Draft on Equity Method of Accounting on 19 September 2024
        • September 2024 IASB meeting agenda and meeting papers available
        • UK FRC publishes thematic reviews in respect of offsetting in the financial statements and IFRS 17
        • September 2024 TIG meeting agenda
        • DPOC September meeting
        • September 2024 ISSB meeting agenda release
        • IASB launches review of the statement of cash flows
        • September 2024 IFRIC Update available
        • IASB releases Exposure Draft proposing improvements to the equity method
        • FRC study on sustainability assurance market
        • September 2024 IASB Update available
        • September 2024 IFRS Taxonomy Consultative Group agenda and meeting papers available
        • September 2024 SME Implementation Group meeting summary available
        • IFRS Foundation Trustees create strategic insights group
        • World Standard Setters Conference 2024 held on 23-24 September
        • TISFD releases feedback summary on proposed scope, governance structure, materiality approach
        • Vice-Chair of the ISSB delivers a speech at the World Standard-setters Conference
        • ISSB releases September 2024 podcast on latest developments
        • IFRS Foundation releases guide for voluntary application of the ISSB standards
        • IAASB Approves ISSA 5000
        • IASB concludes the Post-implementation Review of IFRS 15
        • September 2024 IFRS for SMEs Accounting Standard Update available
        • October 2024 FASB-IASB education meeting agenda and meeting papers available
        • EFRAG Sustainability Reporting Technical Expert Group meeting
        • EFRAG Sustainability Reporting Board meeting
        • EFRAG and TISFD announce signing Cooperation Agreement
        • World Bank and IFRS Foundation’s partnership to support adoption of ISSB standards
        • IFRS Sustainability webinar series with focus on Pan-African context
        • Infringement procedures over failure to communicate transposition of CSRD
        • IFRS Foundation publishes debrief on 2024 World Standard-setters Conference
        • October 2024 Trustees of the IFRS Foundation meeting agenda and meeting papers available
        • IASB releases series of webcasts on the Equity Method Exposure Draft
        • Statement on Accounting for Carbon Allowances from ESMA
        • IOSCO Chair discusses adoption of ISSB standards
        • EFRAG Sustainability Reporting Technical Expert Group meetings
        • October 2024 IASB meeting agenda and meeting papers available
        • Agenda for the October 2024 SSAF Meeting
        • Agenda for the October 2024 ISSB meeting
        • The IFRS Sustainability Knowledge Hub now hosts the disclosure-specific materials created by the TPT
        • CEAOB issued guidelines on limited assurance on sustainability reporting
        • EFRAG Sustainability Reporting Board meeting
        • IFRS Foundation publishes Compilation of Agenda Decisions – Volume 11
        • October 2024 National Standard-setters newsletter available
        • Recording of the Fourth 'Perspectives on Sustainability Disclosure' Webinar is available
        • IFRS Foundation debrief on 2024 World Standard-setters Conference in London
        • EFRAG Sustainability Reporting Board meeting
        • September 2024 IFRS Taxonomy Consultative Group meeting summary available
        • October 2024 IASB Update available
        • September 2024 Accounting Standards Advisory Forum meeting summary available
        • November 2024 Capital Markets Advisory Committee agenda and meeting papers available
        • ESMA releases report on first application of IFRS 17 Insurance Contracts
        • Enforcement priorities from ESMA for 2024 financial statements
        • TNFD publishes discussion paper on nature transition planning
        • ISSB finalises updates to the SASB Standards Taxonomy
        • October 2024 podcast from ISSB on latest developments
        • EFRAG Sustainability Reporting Board meeting
        • EFRAG Sustainability Reporting Technical Expert Group meeting
        • November 2024 IFRS Advisory Council agenda and meeting papers available
        • November 2024 Global Preparers Forum agenda and meeting papers are now available
        • Main takeaways from Integrated Reporting and Thinking Conference 2024
        • Agenda and meeting notes for November 2024 IFRS Advisory Council meeting: update on the ISSB activit
        • IPSASB releases exposure draft for inaugural sustainability reporting standard
        • IASB proposes amendments to IAS 37
        • European Union endorses amendments to IAS 21
        • EC Communication on interpretation of provisions on sustainability reporting introduced by CSRD
        • IFRS Sustainability Reference Group meeting in November 2024
        • ISSB’s fifth episode in its webcast series on the state of assurance for sustainability disclosure
        • Final pronouncement of International Standard on Sustainability Assurance (ISSA) 5000 is published
        • ISSB meeting in November 2024
        • IFRS Foundation’s report on global progress in corporate climate-related disclosures
        • EFRAG webinars on ESRS for Non-EU Groups on 19-20 November 2024
        • EFRAG Sustainability Reporting Board meeting
        • November 2024 IFRS Interpretations Committee agenda and meeting papers available
        • September 2024 IFASS meeting report available
        • FASB proposes requirements on accounting for government grants based on IAS 20
        • ISSB releases educational material for IFRS S1 and IFRS S2 implementation
        • Comment letter from Accountancy Europe on the IASB’s ED on Climate-related and Other Uncertainties
        • November 2024 ISSB meeting in Beijing
        • IFRS Foundation's Capacity Building Activity Report and 2025 Plan
        • CDP and GRI to align disclosure requirements for enhanced interoperability
        • Accountancy Europe releases new edition of ESRS Perspectives on interoperability
        • IFRS Sustainability Reference Group meeting in November 2024
        • EFRAG Sustainability Reporting Technical Expert Group meeting on 21 November 2024
        • EFRAG Sustainability Reporting Technical Expert Group meeting on 18 November 2024
        • IOSCO report on Transition Plans Disclosures
        • November 2024 IASB Update available
        • December 2024 Accounting Standards Advisory Forum agenda and meeting papers available
        • December 2024 Islamic Finance Consultative Group agenda and meeting papers available
        • EFRAG publishes Discussion Paper on the Statement of Cash Flows
        • IPSASB issues guidance on mineral resources
        • FASB issues Post-Implementation Review Report for its Revenue Recognition Standard
        • IFRS Sustainability Webinar Series ‘Perspectives on Sustainability Disclosure’ – Episode six
        • ISSB update and podcast available – November 2024
        • ESRS for Non-EU Groups webinar: recording and presentation slides
        • EFRAG Sustainability Reporting Board and EFRAG Financial Reporting Board joint meeting
        • EFRAG Sustainability Reporting Board meeting
        • Progress in the GRI and EFRAG Collaboration
        • BDO submits comment letter on IASB ED Translation to a Hyperinflationary Presentation Currency
        • BDO submits comment letter on ED Climate-related and Other Uncertainties in Financial Statements
        • December 2024 IASB meeting agenda and meeting papers available
        • December 2024 IFRS Taxonomy Consultative Group agenda and meeting papers
        • December 2024 IFRS Due Process Oversight Committee agenda and meeting papers
        • November 2024 IFRIC Update available
        • Islamic Finance Consultative Group holds its final meeting
        • December 2024 ISSB meeting agenda released
        • Key takeaways from the Beijing International Sustainability Conference 2024—'Path to Global Baseline
        • EFRAG Sustainability Reporting Technical Expert Group meeting
        • European Commission releases EU Taxonomy FAQ
        • IASB completes technical work on Management Commentary
        • Keynote address by the IASB Chair at the EFRAG Conference
        • Connectivity between the financial statements and sustainability-related financial disclosures
        • EFRAG ESRS Q&A Platform: 64 new technical explanations added
        • The latest ISSB podcast covers recent developments
        • IFRS Foundation webinar series: 'Perspectives on sustainability disclosure'
        • CSRD Readiness: Accountancy Europe's new papers
        • EFRAG Sustainability Reporting Board meeting
        • ICAEW views on the proposed public-sector sustainability standard
        • IASB issues Contracts Referencing Nature-dependent Electricity - Amendments to IFRS 9 and IFRS 7
        • December 2024 IASB Update available
        • December 2024 Emerging Economies Group agenda and meeting papers
        • December 2024 Sustainability Consultative Committee Meeting
        • December 2024 podcast on ISSB’s progress in 2024 and priorities for 2025
        • IOSCO’s GEM Committee launches a Network to help its members adopt or other use of ISSB Standards
        • Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME) is available
        • EFRAG launches educational videos on VSME
        • ESMA seeks feedback on proposals to digitalize sustainability and financial disclosures
        • December 2024 IFRS Taxonomy Consultative Group meeting summary available
        • Presentations from the 2024 IASB Research Forum now available
        • Compilation of Explanations on EFRAG ESRS Q&A Platform - December 2024
        • EFRAG releases technical addendum to ESRS IG 3
        • GRI establishes working group for new pollution standard
        • ESMA initiates a consultation on the digital tagging of ESRS statements
        • Accountancy Europe: CSRD transposition tracker
        • January 2025 IFRS for SMEs Accounting Standard Update available
        • EFRAG Sustainability Reporting Board meeting
        • BDO submits comment letter on IASB ED Equity Method of Accounting
        • January 2025 IASB meeting agenda and meeting papers now available
        • December 2024 Accounting Standards Advisory Forum meeting summary available
        • EFRAG maps EMAS to ESRSs
        • Accountancy Europe releases FAQs on sustainability reporting assurance
        • ISSB January 2025 meeting agenda announced
        • Accountancy Europe recommends reducing administrative burdens
        • Reflections on 2024 and future outlook from GHG Protocol Steering Committee
        • IPSASB issues amendments related to IFRIC Interpretations
        • IASB issues webcast on nature-dependent electricity contracts
        • New webcast on proportionality mechanisms in IFRS Sustainability Disclosure Standards
        • Stakeholder event on IFRS S2 transition plan disclosures
        • IAASB and IESBA releases new guidance and webinars
        • Accountancy Europe proposes specific recommendations to reduce administrative burden
        • January 2025 IASB Update now available
        • November 2024 IFRS Advisory Council meeting summary now available
        • One IFRIC Agenda Decision published in an addendum to November 2024 IFRIC Update
        • Significant simplifications for sustainability reporting in 'A Competitiveness Compass for the EU'
        • Educational materials for reporting solely climate-related information under ISSB standards
        • Accountancy Europe highlights key aspects of CSRD and CSDDD
        • Webinar on GHG emissions reporting from the ISSB
        • The ISSB releases a podcast on the latest Board developments for January 2025
        • February 2025 IASB agenda and meeting papers available
        • December 2024 Emerging Economies Group meeting report available
        • February 2025 ISSB meeting agenda announced
        • IASB and ISSB joint session on climate-related uncertainties
        • Q1 2025 ISSB implementation insights podcast released
        • ESMA’s initiatives towards simplification and burden reduction
        • February 2025 Sustainability Standards Advisory Forum agenda released
        • IASB to issue third edition of the IFRS for SMEs Accounting Standard
        • IOSCO issues Statement of Support on the IESBA’s Standards for Sustainability Assurance
        • IASB issues a major update to the IFRS for SMEs Accounting Standard
        • February 2025 IASB Update now available
        • IFRS Taxonomy Consultative Group agenda and meeting papers available
        • Overview of the December 2024 Sustainability Consultative Committee meeting
        • ISSB releases February 2025 podcast on recent board developments
        • The European Commission's first Omnibus arrives - key takeaways
        • March 2025 IFRS Interpretations Committee agenda and meeting papers available
        • March 2025 Capital Markets Advisory Committee agenda and meeting papers available
        • Due Process Oversight Committee meeting held on 4 March 2025
        • Stakeholder event on transition plan disclosures: Developing IFRS guidance for IFRS S2 compliance
        • Seventh 'Perspectives on Sustainability Disclosure' webinar recording release by ISSB
        • GRI seeks feedback on financial sector standards
        • Accountancy Europe’s analysis of the Omnibus
        • March 2025 IASB agenda and meeting papers available
        • BDO submits comment letter on IASB ED Provisions – Targeted Improvements
        • March 2025 Accounting Standards Advisory Forum agenda and meeting papers available
        • IFRS Foundation introduces SASB standards navigator
        • March 2025 ISSB meeting agenda
        • Eighth 'Perspectives on Sustainability Disclosure' webinar recording release by ISSB
        • EFRAG expands VSME Standard video series to 15 languages
        • EFRAG's ‘VSME in action: Empowering SMEs for a sustainable future’
        • Scope 3 FAQ resource released by GHG Protocol
        • March 2025 Global Preparers Forum agenda and meeting papers available
        • March 2025 IFRIC Update available
        • IASB begins work on its next agenda consultation
        • European Commission releases EU Taxonomy Regulation Q&A
        • Accountancy Europe’s publications on Omnibus
        • CDP and EFRAG publish mapping for climate disclosures
        • EFRAG releases educational videos on ESRS Set 1 XBRL Taxonomy tagging
        • March 2025 IASB Update available
        • March 2025 National Standard-setters newsletter available
        • IASB releases new resources on the third edition of the IFRS for SMEs Accounting Standard
        • March 2025 ISSB Update available
        • Summary available for IFRS Foundation’s stakeholder event – disclosures about transition plans
        • IFRS Foundation launches Jurisdictional Roadmap Development Tool
        • BDO submits comment letter on ED - Proposed Amendments to the IFRS Foundation Due Process Handbook
        • March 2025 IASB agenda and meeting papers available
        • IFRS Accounting Taxonomy 2025 now available
        • March 2025 IFRS Taxonomy Consultative Group meeting summary available
        • March 2025 IFRS for SMEs Accounting Standard Update available
        • US SEC votes to end defence of climate disclosure rules
        • April 2025 ISSB meeting agenda released
        • ISSB releases a webcast on sustainability-related risks and opportunities
        • EFRAG is tasked to simplify the ESRSs
        • EU Parliament fast-tracks vote on CSRD and CSDDD delay
        • EU Parliament approves the EU Commission's 'stop-the-clock' directive
        • ESMA publishes report on 2024 corporate reporting enforcement and regulatory activities
        • EFRAG launches a public call for input on ESRS Set 1 Revision
        • IFRS Foundation and TNFD formalise collaboration agreement
        • ISSB’s Ninth 'Perspectives on Sustainability Disclosure' webinar open for registration
        • April 2025 IASB Update available
        • Three IFRIC agenda decisions published in an addendum to the March 2025 IFRIC Update
        • IFRS Foundation publishes marked-up IFRS for SMEs Accounting Standard
        • European Council gives final green light on ‘stop-the-clock’ mechanism
        • April 2025 ISSB Update available
        • March 2025 Capital Markets Advisory Committee meeting summary available
        • March 2025 Accounting Standards Advisory Forum meeting summary available
        • May 2025 Emerging Economies Group agenda and meeting papers available
        • ISSB to release Exposure Draft on Amendments to Greenhouse Gas Emissions Disclosures
        • March 2025 Global Preparers Forum meeting summary available
        • EFRAG submits work plan to simplify ESRS by 31 October 2025
        • ISSB releases Exposure Draft on targeted amendments to IFRS S2
        • GRI releases an updated Q&A on the CSRD
        • IFRS Foundation publishes Compilation of Agenda Decisions – Volume 12
        • EFRAG submits its Endorsement Advice on IFRS 18 to the European Commission
        • ESMA releases guidelines for enforcing sustainability information
        • May 2025 Sustainability Standards Advisory Forum meeting agenda
        • May 2025 International Sustainability Standards Board meeting agenda
        • VSME in action: event details and resources
      • 2024
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      • Acquisition of AquaTox Testing & Consulting Inc. by IEH Laboratories and Consulting Group
      • Acquisition of B-Alert & Controlpeste by Anticimex
      • Acquisition of Blue Chip Group Inc. by 3 Rivers Capital LLC
      • Acquisition of Daycon Products Co. by Envoy Solutions
      • Acquisition of Desilider by Anticimex Portugal, leader in modern pest control
      • Acquisition of Dighi Port by Adani Ports
      • Acquisition of Fênix Emergências Ambientais by Ambipar
      • Acquisition of General Rubber Corporation by CECO Environmental Corp.
      • Acquisition of Genesee Scientific by LLR Partners
      • Acquisition of Genesis Rail Services by Auxo Investment Partners
      • Acquisition of HR Tech specialist Feedz by Totvs
      • Acquisition of Impullitti Landscaping. Inc. by American Landscaping Partners
      • Acquisition of Jake Marshall, LLC by Limbach Holdings, Inc
      • Acquisition of LifePort Inc. by Tower Arch Capital
      • Acquisition of LiveWall Group by Standard Investment
      • Acquisition of MAN Truck & Bus Österreich GmbH by WSA Beteiligungs GmbH
      • Acquisition of Müller Transporte GmbH by CUBE
      • Acquisition of OpenFive unit from SiFive by Alphawave IP
      • Acquisition of OutScope and Digimarket by Claranet Portugal
      • Acquisition of QOS Networks by Zayo Group
      • Acquisition of REconvert by Solarwatt
      • Acquisition of São Paulo Cinco Locação de Torres (SP5) by IHS Towers
      • Acquisition of Seaway Supply Company, via its portfolio company BradyIFS by Kelso & Company
      • Acquisition of Silver Spur Corporation, via its portfolio company Inmark by Kelso & Company
      • Acquisition of Softworld, Inc. by Kelly Services, Inc.
      • Acquisition of Specialty Pharmacy Nursing Network Inc. by Option Care Health
      • Acquisition of Strategic IP Information Pte Ltd by Authentix Inc.
      • Acquisition of Summer Infant, Inc.​ by Kids2
      • Acquisition of the building construction business of Implenia Bau GmbH by ZECH Bau Österreich GmbH
      • Acquisition of VenueNext by Shift4 Payments
      • Acquisition of VES Group by Maximus
      • Amethis acquires a minority stake in the Globex Group
      • Apollo Impact acquires Smart Start
      • Apoyo Invisible performed a comprehensive due diligence given its search for financing from investor
      • Acquisition of Dan Cake Portugal by Biscuit International
      • Acquisition of Energy Recovery Industries by Volution Group plc
      • BrightChamps raises USD 63 million from Premji Invest, others
      • Flowtec Industrietechnik GmbH acquired Armaturen Aichhorn GmbH
      • Litocar acquires car retail business of Ascendum
      • Loxone Lighthouse GmbH acquired Eos Data Systems GmbH
      • Main Capital Partners has acquired a majority stake in Avinty
      • Norwegian software company Visma has acquired Reliforce, a Dutch software company
      • Privatization of Brazil's electricity giant Eletrobras
      • Buyside advisory of SGX listed steel company
      • Buyside Due Diligence of project management firm
      • Clinicos Programas de Atención Integral adquires Innovar Salud IPS
      • DFW Capital Partners investment to Herspiegel Consulting
      • Dhanvarsha Finvest raises INR 658 million from Aviator Emerging Market Fund
      • Digital transformation agency Valtech has acquired the Dutch Salesforce specialist Appsolutely
      • Due diligence of sanitation company
      • First Mutual Holdings acquisition
      • Grupo BC acquires Gesti S.A.S., a Colombian company specialized in judicial collection services, thr
      • Info Edge (India) announces investment of USD 20 mn in 4B Networks
      • Innovative Infocom & IT Parks raises debt from Union Bank of India
      • Investment in a telehealth service provider
      • Lee Equity's investment in Pure Financial Advisors
      • Merger of M2Mobi with Move4Mobile
      • Newton School secures USD 25 mn in funding led by Steadview Capital
      • Nova Vida Capital and Sage Capital Partners have acquired Thai Indochine Trading Inc.
      • Pride Capital Partners invests in Archipel Academy to realise the acquisition of Edubookers
      • Privatization of Galenika a.d. Belgrade
      • Privatization of JAT Tehnika
      • Privatization of RTB Bor d.o.o.
      • Recapitalization of Nuco Inc. by Goldner Hawn
      • RMA Group of Companies investment from OceanSound Partners, LP
      • S4 adquires Zemoga S.A.S.
      • Sale of 3Pillar Global to H.I.G. Capital
      • Sale of AbaData Ltd., a web-based GIS-mapping developer and distributor to Jason Toews
      • Sale of Ace Pole Company, Inc. and affiliated entities to Beach Timber Company
      • Sale of Align Capital Partners to Pentair plc.
      • Sale of Arrowhead Systems, Inc to Regal Rexnord Corporation
      • Sale of Avista Technologies, Inc. and Avista Technologies (UK) Ltd. to Kurita Water Industries Ltd.
      • Sale of B2BGateway to TrueCommerce
      • Sale of Bauunternehmung Ing. Prath GmbH to Rhomberg Group
      • Sale of Best Value Healthcare to Arsenal Capital Partners
      • Sale of Brand-Nu Laboratories Inc. and BNL Sciences Ltd. to Caldic B.V.
      • Sale of Cisive to GTCR LLC
      • Sale of Coastal Industries, Inc. to American Bath Group, LLC
      • Sale of Cycleenergy to a consortium
      • Sale of Decisive Analytics Corporation (DAC) to Whitney, Bradley & Brown, Inc. (WBB), a portfolio co
      • Sale of Deft Research, LLC to Integrity Marketing Partners, LLC
      • Sale of Island Hot Tubs & Pools Inc. to Pauptit’s Pools and Spa Services
      • Sale of Jennings Builders Supply & Hardware to US LBM
      • Sale of KelCoatings Ltd. and sister company, Oakside Chemicals Ltd. to Cloverdale Paint
      • Sale of Lahat Technologies Ltd to Agentek ltd
      • Sale of Left Hand Robotics, Inc. to The Toro Company (NYSE:TTC)
      • Sale of Madoqua Renewables to Copenhaben Infrastructure Partners
      • Sale of Motor-Car Group to Swedish Hedin Mobility Group
      • Sale of Murphy Pipeline Contractors, Inc. (MPC or the Company) to Inland Pipe Rehabilitation
      • Sale of Orange Tree Employment Screening, LLC to Tonka Bay Equity Partners
      • Sale of Owen Family of Companies to Wynnchurch Capital L.P.
      • Sale of Pak Source Inc. to White Distribution & Supply, LLC
      • Sale of People 2.0 to TPG Capital
      • Sale of Perfect Creation, Inc., d/b/a iPEC Coaching to Eureka Equity Partners
      • Sale of Safe-Way Garage Doors, LLC (Safe-Way or the Company), a portfolio company of Brixey & Meyer
      • Sale of Savage Universal Corporation and its affiliates to The Vitec Group plc (LSE:VTC)
      • Sale of Solatube International, Inc. to Kingspan Light & Air, LLC
      • Sale of Spiroflow to May River capital
      • Sale of Teslaccessories, LLC d/b/a EVANNEX (EVANNEX) to Enthusiast Auto Holdings, LLC
      • Sale of US Oral Surgery Management, LLC to Oak Hill Capital Partners
      • Sale of W.A. Grain & Pulse Solutions and related entities
      • Sale of Xenon arc, Inc. to Peak Rock Capital
      • Schiller Grounds Care, Advised by BDO Capital, Announces Divestiture
      • Schueco International KG acquires Alufit International Private Limited
      • Seidor strengthens its customer experience area by partnering with Cloud Solutions - Nectia
      • Sigmax partnership with Quadrum Capital
      • Social Commerce Startup CityMall Raises $75 Mn From Norwest, Citius VC
      • SOFTSA S.A.S. acquires civil engineering company
      • Summit 7 Receives Investment from WestView Capital Partners
      • Management buyout of Mides-Medtech d.o.o.
      • Sale of Regba to IDFI
      • Sale of Glencarbry Windfarm to Greencoat Renewables plc
      • Sale of Lehane Environmental & Industrial Services to Ambipar Group plc
      • Samworth Brothers investment in Freshways Food Co.
      • The Macquarie Group sells its shares in the Austrian energy company "Energie Steiermark" to the Stat
      • Thiele Kaolin Company buys an Imerys kaolin asset
      • UFP Industries acquires majority stake in Ficus Pax Pvt Ltd
      • Uniquechem Solutions Inc. capital raise by Crestmark Bank
      • Vortex Capital Partners has acquired Energy21, a company specializing in Operationalising sustainabl
      • WPP Group has acquired Newcraft Group, a Dutch e-commerce consultancy
      • SBL Energy Limited capital raise from Synergy Capital, India SME Investments and Mukul Agrawal
      • BDO advised on the sale of Dieter’s Accessories to High Bar Brands
      • Kafrit Group has acquired ABSA Resin Technologies Inc.
      • Metex Heat Treating Ltd. has acquired Exactatherm Limited
      • BDO advised on the acquisition of a controlling interest in BioSpine Institute by Praesentia Healthc
      • Sale of W.N. Atkinson Insurance Ltd. to BrokerLink Inc.
      • BDO advised on the sale of International Laboratories (Canada) Ltd.
      • BDO advised on the second recapitalization of Otodata Wireless Network Inc.
      • BDO advised on the sale of industrial parts washer manufacturer Proceco Ltd.
      • Pet Planet was acquired by Resilient Management
      • DEC Enviro was acquired by Fondasol Group
      • BDO advised on the sale of All Trade Rentals Inc., a leading Ontario construction equipment rentals,
      • BDO advised on the sale of ThinkLP
      • BDO advised on the sale of J&C Macdonald Hardware Limited
      • BDO advised on the recapitalization of Pride Marine Group
      • BDO advised on the sale of Abacus Datagraphics (2021) Ltd.
      • Doctors Eye Care Co-op Ltd. operating as Eye Recommend has acquired Digital ECP Inc.
      • BDO advised on the sale of Abacus Datagraphics (2021) Ltd.
      • BDO advised on the sale of Trinity Communication Services Ltd.
      • BDO advised on the sale of Trinity Communication Services Ltd.
      • BDO advised on the sale of Caliber Communications Inc.
      • BDO advised on the capital raising for Priestly Demolition Inc.
      • BDO advised on the sale of T.K. WoodMar Insurance & Financial Group Inc.
      • BDO advised on the sale of Maximum Tank Truck Service Ltd.
      • BDO advised on the sale of a majority shareholding of 5514KM
      • BDO advised on the sale of Norbel Metal Service Inc.
      • BDO advised on the sale of Pineridge Timberframe Inc.
      • BDO advised on the sale of Church Motion Graphics Inc.
      • BDO advised on the merger of Building Stack and Rentsync.
      • BDO advised Substance Agency on the investment in Church+State
      • BDO advised on the sale of 3017252 Nova Scotia Limited
      • BDO advised on the sale of Animal Hospital of Oakville
      • BDO advised on the sale of CARSTAR MacKay Collision Centres
      • BDO advised on the sale of Duroflex Specialty Papers Inc.
      • BDO advised on the sale of Envirotech Ag Systems Ltd.
      • BDO advised Fabkor Industries/Brandon Manufacturing in a refinancing transaction
      • BDO advised on the sale of Hi-Hog Farm & Ranch Equipment Ltd.
      • BDO advised on the sale of Jamieson-Judd Ltd. and J.J. Electric Ltd.
      • BDO assists on the recapitalization of renowned Montreal radiology clinic Radiologie Varad
      • BDO advised on the sale of Respan Products Inc.
      • BDO advised on the sale of Thorncrest Sherway Inc.
      • BDO advised on the sale of Venus Beauty Supplies Ltd.
      • BDO advised on the sale of Adracare Inc.
      • BDO advised on the capital raise of Air Pros USA
      • BDO advised on the sale of Cowell Auto Group
      • BDO advised on the sale of CPC Pumps International Inc.
      • BDO advised on the sale of select assets of Globeways Canada Inc.
      • BDO advised on the sale of National Brokers Insurance Services Inc.
      • BDO advised on the sale of Paramount Flooring
      • BDO advised on the financing of Penhold Dental Care, an Alberta-based full service dental practice
      • BDO advised on the sale of retailer Pomur
      • BDO advised on the sale of civil engineering practice, PEC
      • BDO advised on the acquisition of Ren’s Pets
      • BDO advised on the sale of RewardOps Inc.
      • BDO advised Tevosol, Inc. in the sale to a U.S.-based strategic investor
      • BDO advised on the financing of Tundra Petroleum Services Inc., a Red Deer based oilfield services c
      • BDO advised on a capital raise by a chemical distributor
      • Franklin Electric has acquired Waterite, Inc. and Waterite America Inc. in an all-cash transaction
      • BDO advised on a majority equity investment in Wesbell Technologies and Wesbell Investment Recovery
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