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KPMG China
John Timpany of KPMG China provides an overview of the foreign-sourced income exemption regime scheduled to become effective from January 1 2023 and discusses what actions businesses should take to prepare for it.
December 9, 2022
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Sponsored by KPMG GlobalKPMG experts delve into the detail of two revised European Commission energy directives and explain the implications for organisations. -
Sponsored by KPMG GlobalBernard van Gerrevink and Hilde Atsma of KPMG Meijburg & Co and Jenny Wong of KPMG Australia explain why tax transparency is set to become an integral part of ESG disclosures.
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Sponsored by KPMG GlobalManoj Pardasani and Pallavi Paul of KPMG in India and Eric Voss of KPMG in Canada present part two of a two-part series on the latest insights on tax transparency globally.
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HLB MAAT Asesores
Carlos Pérez Gómez and Alberto Platas of HLB MAAT Asesores discuss how the transfer pricing regime in Mexico has been modified to apply equally to transactions with foreign and domestic related parties.
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HLB MAAT Asesores
Carlos Pérez Gómez and Dan Paul Hernández de Aguirre of HLB MAAT Asesores explain the benefits of having an operational transfer pricing process.
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HLB MAAT Asesores
Carlos Pérez Gómez of HLB MAAT Asesores (HLB Mexico) and Eugenio Tarabini of SP&P (HLB Italy) consider how the digital economy would impact multinational groups involved in distribution activities.
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HLB MAAT Asesores
Carlos Pérez Gómez and Karem Martínez Coeto of HLB MAAT Asesores explain why multinational enterprises would benefit from DEMPE analysis to reach a broad arm’s-length evaluation.
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Taxpayers should look beyond the headline criteria of the simplification regime to ensure that their arrangements meet the arm’s-length standard, say Alejandro Ces and Mark Seddon of the EY New Zealand transfer pricing team.
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Brazil’s new treaty shows an effort to align tax law with OECD standards, say local lawyers Allan Fallet and Ariene Reis, who list some of the agreement’s key provisions.
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European countries are paving the way for comprehensive plastic packaging taxes, re-shaping the trade and market conditions for exporting firms from developing countries, explains Grzegorz Peszko of the World Bank.
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The list of ITR’s most popular articles in 2022 reflects a growing focus on environmental matters and tax transparency as organisations face the prospect of being held to account for their corporate governance.
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Real estate fund managers must consider the tax aspects of environmental, social and governance policy to meet investor expectations, writes Nick Crama, director at Alvarez & Marsal.
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Pillar two will change the international tax system forever. Here Christian Kaeser, global head of tax at Siemens, looks at how businesses and tax administrations can simplify pillar two compliance.
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Mala Kapacee, director of the London Tax Society, looks at the challenge of climate change and how tax can help prevent the worst outcomes from happening.
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Despite what some believe, foreign suppliers of electronic services in South Africa must register for VAT even if they use a local intermediary, say Jana Krause and Jarryd Hartley of Baker McKenzie.
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Like medicine, tax is an evolving science. Norah Al Khalaf explains how tax policies have changed across the member states of the Gulf Cooperation Council and what tax departments should prepare for next.
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Taxpayers should not overlook the hidden tools in the MAP toolbox when it comes to dispute resolution, particularly supplementary dispute resolution (SDR). Here Emile Simpson and Peter Nias write about the routes open to businesses.
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The OECD hopes it can end the rise of the digital services tax (DST) through a multilateral agreement. However, taxpayers fear DSTs may be here to stay. Giles Parsons looks at what companies can do.
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The OECD’s proposals to reform the international tax system and adopt a more formulaic approach will only work if there is accounting reform, writes Richard Murphy.
Featured Special Focus Coverage
Local Insights
Local Insights
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KPMG China
Lewis Lu of KPMG China looks at recent efforts to attract foreign investment into China’s manufacturing and high-tech sectors.
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Deloitte Luxembourg
Vincent Martin of Deloitte Luxembourg details Luxembourg’s digital asset environment, as the country strives for a cryptocurrency-friendly tax landscape.
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Rosli Dahlan Saravana Partnership
S Saravana Kumar and Amira Rafie of Rosli Dahlan Saravana Partnership discuss the decision in a recent case involving the retrospective effects of a GST regulation.
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KPMG Sweden
The submission of an interim report on Sweden’s adoption of the global minimum tax means another piece of the puzzle is in place, say Maria Barenfeld, Peter Nilsson and Tina Roth of KPMG Sweden.
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KNAV India
Aggressive tax strategies have become the norm and tax authorities are responding in kind. Uday Ved, N Krishna and Wrutuja Soni of KNAV India share their expertise on the central points.
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Deloitte China
Scott Oleson, Rajat Ranjan and Andrew Zhu of Deloitte provide a guide to the post-merger integration issues that need to be considered in China, India, Japan, South Korea, New Zealand and Southeast Asia.
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Deloitte Greece
Michael Stefanakis of Deloitte Greece addresses the hot topics that keep arising in M&A transactions in Greece.
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KPMG China
Lisa Li and Emma Li of KPMG China review the key developments in China’s private equity market in recent years and analyse the potential exit routes for both domestic and international funds.
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Herzog Fox & Neeman
With an increasing number of M&A deals in Israel involving a significant stock consideration element, Meir Linzen and Yuval Navot of Herzog Fox & Neeman explain the various options and their tax implications.
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Morais Leitão, Galvão Teles, Soares da Silva & Associados
João Miguel Fernandes of Morais Leitão, Galvão Teles, Soares da Silva & Associados considers the societal factors and international initiatives driving the increasing adoption of ESG concepts in business strategy.