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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
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
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)
HONG KONG - Will the COVID-19 pandemic replace traditional employment with the “slashie” culture?
ITALY - For the expatriates who moved back to Italy for covid-19 restrictions: Added insult to injur
UNITED STATES - The impact of US state taxation on mobile workers
September 2022 Issue
BELGIUM - Blueprint tax reform
CANADA - The CRA’s position on cryptocurrency: income tax implications
IRELAND - Significant forthcoming changes to the taxation treatment of company cars
Portugal - Exemption from the appointment of a tax representative for individuals who are tax reside
UNITED KINGDOM - Global mobility is vital for businesses – but how do you manage the costs?
Archived Issues
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October 2023 Issue
November 2023 Issue
December 2023 Issue
January 2024 Issue
February 2024 Issue
March 2024 Issue
April 2024 Issue
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June 2024 Issue
July 2024 Issue
August 2024 Issue
September 2024 Issue
October 2024 Issue
November 2024 Issue
Transfer Pricing News
Issue 30 - March 2019
AZERBAIJAN - Recent transfer pricing developments
BOTSWANA - Botswana introduces transfer pricing from 1 July 2019
HUNGARY - New possibility of creating Corporate Taxpayer Groups affects transfer pricing requirement
INTERNATIONAL - Value chain analysis
ISRAEL - Israeli transfer pricing income tax circulars
THAILAND - Transfer pricing regulatory regime and documentation requirements
Issue 31 - July 2019
BRAZIL - Transfer pricing joint project with OECD
IRELAND - Proposed transfer pricing regime changes
MOROCCO - Advance Price Agreements in Morocco: How to proceed
PANAMA - Plan of action 13: Addition of the Country-by-Country Report within the transfer pricing fr
SAUDI ARABIA - Introduction of Transfer Pricing bylaws
UNITED KINGDOM - How to handle HMRC transfer pricing enquiries
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
ISRAEL - Transfer pricing documentation legislation approved for 2022
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
INTERNATIONAL - Transfer pricing bytes
MALTA - Transfer pricing rules published
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
Archived Issues
Explore Global Transfer Pricing Services
Issue 43 - June 2023
Issue 44 - October 2023
Issue 45 - December 2023
Issue 46 - March 2024
Issue 47 - June 2024
Issue 48 - September 2024
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Topic Index
Topic 101 - Presentation of Financial Statements
Topic 102 - Statement of Cash Flows
Topic 103 - Interim Financial Reporting
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Getting the Due Diligence Right for Fintechs Before Pitching to Investors
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Moving forward with ESG: speaking the language of business
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Making climate action less daunting
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Empowering Women Leaders in South Africa's Mining Sector: A Prerequisite for Sustainable Growth
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Reshaping the Mining Landscape: Future Transformations and Global Energy Impact
The Role of Africa in the Global Mining Industry
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Special Edition: Exploration data for African explorers
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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
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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
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Is Healthcare well positioned in a post pandemic world?
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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?
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Building Products & Services - Sector Insights 2024
Upholding integrity: Anti-money laundering compliance imperatives in real estate
The real estate internal auditor of the future
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“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
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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
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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
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Techtonic States - Tech Spotlight
Generative AI
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BDO's Legal Guide to European Tech Regulations
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BDO Global Employer Services News – April 2021
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BDO Global Employer Services News – January 2023
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BDO Global Employer Services News – May 2022
BDO Global Employer Services News – August 2021
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BDO Global Employer Services News - February 2021
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BDO Global Employer Services News – July 2021
BDO Global Employer Services News – June 2021
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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
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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
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
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
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
Advisory
Deal Advisory
BDO Horizons 2021 - Issue 1
BDO Horizons 2021 - Issue 2
BDO Horizons 2021 - Issue 3
BDO Horizons 2021 - Issue 4
BDO Horizons 2022 - Issue 1
BDO Horizons 2022 - Issue 2
BDO Horizons 2022 - Issue 3
BDO Horizons 2022 - Issue 4
BDO Horizons 2023 - Issue 1
BDO Horizons 2023 - Issue 2
Building Products & Services Sector Insights 2023
International Snapshots 2022
BDO Horizons 2023 - Issue 3
BDO Horizons 2020 - Issue 4
BDO Horizons 2020 - Issue 3
BDO Horizons 2020 - Issue 2
BDO Horizons 2020 - Issue 1
BDO Horizons 2019 - Issue 1
BDO Horizons 2019 - Issue 2
BDO Horizons 2019 - Issue 3
BDO Horizons 2019 - Issue 4
BDO Horizons 2023 - Issue 4
BDO Horizons 2024 - Issue 1
BDO Horizons 2024 - Issue 2
Deal Advisory: Building Products & Services - Sector Insights 2024
BDO Horizons 2024 - Issue 3
BDO Horizons 2024 - Issue 4
Cybersecurity
Cybersecurity and why Third-Party Attestation is critical today
Voices at the forefront
The Impact of Cloud Migration on Cybersecurity and Digital Transformation
Cyber Threat Intelligence report
Cyber in the Manufacturing Industry
Securing our digital identity
Evolving SMB cyber resilience for the next normal
RAS
Global Cyber Regulations - Why your organisation needs to consider Third Party Assurance Reporting
Global Mid-Market Corporate Fraud Landscape 2022
Global Risk Landscape 2023
Third Party Attestation 2022
Global Risk Landscape 2024
The Internal Audit and Risk Agenda 2024
Navigating your risk landscape: lessons from a decade of crisis
Technology Advisory
Privacy Insights 2023
Privacy Insights 2021
Digital
BDO Strategic Digital
Techtonic States
Unleashing the power of AI: Three key steps for strategic scaling
Data Analytics decoded: breaking down barriers to data-driven success
Combatting cyber risk: A blueprint for leaders
Three ways to trim your IT spend using the cloud
How to bridge the cybersecurity knowledge gap with your board of directors: Six effective strategies
5 tips for a successful Microsoft 365 Copilot rollout
The essential digital strategy guide for businesses
Bridging the strategic divide between technology investment and corporate objectives
Business reimagined: A tactical roadmap for successful GenAI adoption
Top three reasons your business should migrate to the cloud
Management Consulting
How CFOs Can Steer Innovation & Value with Generative AI
Accelerating Value Creation Through Talent Management | Private Equity's Return on People
Understanding your Supply Chain is a Must for Modern Slavery Reporting
Managing your Supply Chain and Scope 3 Emissions
Trends Shaping 2024: Evolution of the Transport and Logistics Industry
ESG in the Shipping Industry: Outlook for 2024
From CFO to CVO: Towards a Value-Driven Organisation
How to Refocus your Business and Drive Operational Excellence
Unleashing Value: Why Companies Need a Clear Post-Merger Integration Strategy
Is the Traditional Lean Six Sigma Approach Dead?
Our Essential Guide To Workforce Planning
Delivering Effective Leadership
BDO Business Wellbeing Index April 2024
Success with Performance Management - Unleash the Power of Your People
Procurement as a Service
Taking the Lead in ESG: Actionable Next Steps for Procurement Leaders
Towards The Triple Bottom Line: How Procurement and Suppliers Can Work Together To Deliver On ESG Go
The Global Mobility Playbook: What Rugby Can Teach Us About Success in Business and Life
How and Why Attract Investors to Business?
5 Tips for Successful Change Management
The Role of Big Data and Advanced Analytics Within your Supply Chain
Navigating Strategic Alliances in a Changing Economy
The State of Alliance Management
Revisiting M4.0 Maturity at a Critical Juncture in Innovation
Unlearning to Innovate: What Makes Innovation So Hard, and What to Do About It
Optimising Your Shoring Strategy
Workplace Strategy: Creating a Competitive Edge
Competition from the Inside Out
Strategic Thinking for SAM Success
From Difficult Conversations to High-Value Dialogue
Negotiating the Economic Downturn - Supply Chain Management Review Reprint
The Reinvention of Procurement - Supply Chain Management Review
Ditch the Script - A California Management Review Reprint
Us and Them: The Perils and Promise of Coopetition
Financier Worldwide Reprint: Value Beyond the Deal
Unleashing the Power of 80/20 Value Creation: A Case Study in Driving Sustainable Growth
Navigating Change
Lost in the Matrix: How to Overcome the Daily Grind of Organizational Complexity
How to Handle “Extreme” Negotiations with Suppliers
People, Process, and Technology: 6 Considerations for Successful Private Equity Merger Integrations
The Case for Investing in Supply Chain Visibility
Considerations for the Board’s Role in Post Merger Integration
BSO
The CFO’s Changing Landscape
Other BDO
M&A Software Sector Update Q1-2023
Automotive Sector Update Q1-2023
M&A Software Sector Update Q4-2022
Automotive Sector Update Q4-2022
M&A Software Sector Update Q2-2022
Automotive Sector Update Q2-2022
Automotive Sector update Q1-2021
Automotive Sector update Q2-2021
Automotive Sector Update Q3-2021
Automotive Sector Update Q4-2021
M&A Software Sector Update Q1-2022
Automotive Sector Update Q1-2022
M&A Software Sector Update Q4 2021
Automotive Sector Update Q3 - 2023
M&A Software Sector Update Q3-2023
Automotive Sector Update Q4 - 2023
Fintech in Africa: 2024 Report
Automotive Sector Update Q3-2024
IFRS and Corporate Reporting
2023
IFRS Accounting Standards At a Glance - 31 December 2022
IFRS for SMEs At a Glance - January 2016 edition
Sustainability At a Glance - ESRS
Sustainability At a Glance - The Greenhouse Gas Protocol
IFRB 2023/09 Primary Financial Statements - Briefing on the Replacement to IAS 1
Sustainability At a Glance - IFRS Sustainability Disclosure Standards
IFRS Accounting Standards In Practice - IFRS 16 2023/2024
IFRB 2023/10 Hyperinflationary Economies Update - 31 October 2023
ISRB 2023/05 Q3 2023 Sustainability Reporting Update
IFRS Illustrative Financial Statements (December 2023)
IFRB 2023/11 Accounting in Times of Uncertainty
IFRB 2023/09 Primary Financial Statements - Briefing on the Replacement to IAS 1
IFRB 2023/08 IASB issues amendments to IAS 21 – Lack of Exchangeability
IFRB 2023/07 - 30 June 2023 Period-end IFRS Accounting Standards Update
IFRB 2023/06 Implications of IFRS 17 for Non-Insurers
IFRB 2023/05 IASB Issues amendments to IAS 7 and IFRS 7 - Supplier Finance Arrangements
IASB releases exposure draft - Financial Instruments with Characteristics of Equity
Adoption of European Sustainability Reporting Standards (ESRS) Completed on 21 October 2023
2024
IFRB 2024/01 31 December 2023 Year-end IFRS Accounting Standards Update
IFRS Accounting Standards At a Glance - 31 December 2023
ISRB 2024/01 31 December 2023 Year-end Sustainability Reporting Update
IFRS Accounting Standards In Practice- Classification of Loans as Current or Non-Current (2024/2025)
ISRB 2024/02 Q1 2024 Sustainability Reporting Jurisdictional Update
IFRB 2024/02 Amendments to IAS 1 – Clarification of the Meaning of ‘Settlement’
IFRB 2024/03 IASB publishes ED - Business Combinations – Disclosures, Goodwill and Impairment
IFRS Illustrative Interim Financial Statements (March 2024)
IASB publishes IFRS 18 Presentation and Disclosure in Financial Statements
IFRB 2024/04 IASB publishes IFRS 18 Presentation and Disclosure in Financial Statements
ISRB 2024/03 31 March 2024 Sustainability Reporting Update
ISRB 2024/04 EU Reporting: CSRD - Summary of Scope and Requirements
ISRB 2024/05 Corporate Sustainability Reporting Directive ('CSRD') for Non-EU Companies
IASB issues IFRS 19 Subsidiaries without Public Accountability: Disclosures
IFRB 2024/05 Hyperinflationary Economies Update (May 2024)
Contracts for Renewable Electricity: Proposed amendments to IFRS 9 and IFRS 7
IFRB 2024/06 IASB issues IFRS 19 Subsidiaries Without Public Accountability: Disclosures
Sustainability At A Glance - IFRS Sustainability Disclosure Standards (30 June 2024)
Sustainability At A Glance - European Sustainability Reporting Standards (ESRS)
IFRB 2024/07 IASB issues Amendments to the Classification and Measurement of Financial Instruments
Sustainability At A Glance - European Sustainability Reporting Standards (ESRS)
Sustainability At A Glance - IFRS Sustainability Disclosure Standards (30 June 2024)
IFRB 2024/08 30 June 2024 Period-end IFRS Accounting Standards Update
Interim IFRS Accounting Standards Illustrative Financial Statements (June 2024)
IFRS Accounting Standards In Practice 2024/2025
IFRS Accounting Standards At A Glance - 30 June 2024
ISRB 2024/06 30 June 2024 Sustainability Reporting Update
ISRB 2024/07 Q2 Sustainability Reporting Jurisdictional Update
IFRB 2024/09 IASB publishes ED - Climate-related and other Uncertainties in the Financial Statements
ISRB 2024/04 EU Reporting: CSRD - Summary of Scope & Requirements (updated as at 11 September 2024)
ISRB 2024/05 CSRD for Non-EU Companies (updated as at 11 September 2024)
IFRB 2024/10 IASB issues Exposure Draft Equity Method of Accounting
ISRB 2024/08 30 September 2024 Sustainability Reporting Update
ISRB 2024/09 Q3 2024 Sustainability Reporting Jurisdictional Update
IFRS Accounting Standards In Practice - IFRS 18 Presentation and Disclosure in Financial Statements
IFRS Illustrative Financial Statements (December 2024)
2022
Sustainability Reporting - 10 Questions Boards Should Know the Anwers to
ESG and the Business Case for Dealing with Climate Change
Sustainability
Sustainability Spotlight - Issue 2 - October 2023
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
2024
Jamie Austin appointed Head of Global Private Equity
BDO Deal Advisory scores top positions in industry league tables
International Women's Day 2024
2024 Microsoft Partner of the Year Awards
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DealCards
Accel-KKR investment in Enmark Systems, Inc.
Accel-KKR investment in PropLogix, LLC
Acquisition of Perimeter Solutions by Everarc Holdings
Acquisition of 4NG by Conclusion
Acquisition of a cleaning equipment manufacturer based in Quebec
Acquisition of a division of BorgWarner inc. by Atar Capital
Acquisition of a majority stake in ReadID (Innovalor) by Main Capital
Acquisition of a shared service centre in Serbia by DNATA
Acquisition of Acculogic Group of Companies by inTEST Corporation
Acquisition of Affinity Hospice Holdings by LLR Partners
Acquisition of Agilence, Inc. by Cuadrilla Capital, LLC
Acquisition of an insurance and pension fund
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