ESG

Sandra Benedetto and Jonatan Israel of PwC Chile provide an overview of a law establishing a new legal concept that aligns taxation with ESG principles, and consider its implications for Chilean companies

Amanda Jern of KPMG Sweden says an annual tax transparency survey of 151 Nordic companies indicates reporting remains much the same, despite increasing pressure to report on tax

The KPMG Global Tax Function Benchmarking Survey helps tax teams at multinationals understand how comparable functions are evolving. David Linke, global head of tax and legal services at KPMG International, summarises the findings

With the first reports under the carbon border adjustment mechanism due at the end of January 2024, Agnieszka Kisielewska of MDDP explains the criteria for its application and the reporting obligations for affected importers

Raluca Enache, Francois Marlier, and Louise McCaroll of KPMG ask whether multinational enterprises are ready for a raft of public tax disclosure requirements as the Corporate Sustainability Reporting Directive adds an extra layer of complexity

Jesper Solgaard of EY provides a guide to the EU Carbon Border Adjustment Mechanism, explains how to address the associated challenges and opportunities, and explores its potential impact on the Asia-Pacific region

The ‘big four’ accountancy firm partners with AI systems to augment a range of professional services, while Malaysia introduces a new capital gains tax

Tax isn’t just done in the tax department anymore, the Deloitte survey stressed.

World leaders are preparing to negotiate carbon border adjustment mechanisms and other carbon pricing tools at the annual UN climate conference in Cairo.

Multinationals need to align ESG and TP policies amid global sustainability efforts, say three tax directors from Europe.