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      Sunday 15 September 2019

      Insights

      Found 321 tagged articles
      ta Tax Link
      ta Tax map
      ta Holding Company Analysis
      ta News
      ta Global Insight
      ta Articles
      ta Kevin Arnold Insights
      ta Reports and surveys
      ta Tax
      ta IASB Meeting June 2019
      ta IFRIC Meeting June 2019
      ta ED/2019/2 “Annual Improvements to IFRS Standards 2018-2020”
      ta IASB proposes targeted amendments to IFRS Standards in response to IBOR reform
      ta IASB Update April 2019
      ta Tax Alert – Inbound Distribution Arrangements: Final PCG 2019/1
      ta Austria publishes draft digital advertising tax bill
      ta Important changes to German loss trafficking rule
      ta Benefits for investment in Italian “Innovative” start-ups
      ta Change of withholding tax collection mechanism in Poland
      ta HMRC increase activity on businesses who fail to prevent facilitation of tax evasion
      ta Project summaries on IFRS 8 and discount rates published
      ta CMAC meeting: Thursday 21 March—Agenda papers available
      ta China: Foreign investments falls into the New Law in year 2019
      ta IASB Update February 2019 - IFRS for SMEs Standard —review and update (Agenda Paper 30)
      ta IASB Update February 2019 - Management Commentary (oral update)
      ta IASB Update February 2019 - Primary Financial Statements (Agenda Paper 21)
      ta IASB Update February 2019 - Amendments to IFRS 17 Insurance Contracts (Agenda Paper 2)
      ta IASB Update February 2019 - IBOR Reform and the Effects on Financial Reporting (Agenda Paper 14)
      ta Transfer Pricing Investigations in China
      ta Professional skepticism lies at the heart of a quality audit
      ta Global Ethics Board resets expectations of professional accountants regarding inducements
      ta China extends withholding tax benefits for more foreign investment sectors
      ta Russian tax implications for Google
      ta UK: Five key personal tax changes in 2019
      ta Restructuring driven by U.S. Tax Reforms
      ta Slovak employers to contribute to the holiday of their staff
      ta French finance bill and social security finance bill for 2019 non-residents taxation
      ta New code and new perspectives, reform of the business crisis and insolvency in Italy
      ta Hungry tech giants creating huge opportunities for smaller AI companies
      ta Evolving role for AI in transfer pricing management
      ta Learning the positive lessons of AI adoption
      ta Getting the tech balancing act right in professional services
      ta How emerging technology is changing the role of the accountant
      ta Preparation is key for smooth cross-border transactions with China
      ta Why small companies are disadvantaged in the developing world
      ta Canada changes cannabis licensing process
      ta New EU legislation blacklists tax havens
      ta US to give clarity to international companies on intangible income from overseas
      ta Global M&A deal value up as EMEA remains active
      ta Latin American entertainment industry attracts international M&A investment
      ta Mid-market entertainment sector hungry for cross-border M&A
      ta Mix of concern and optimism driving U.S. business sentiment
      ta Brexit: what would trading under WTO rules mean?
      ta Handling harassment cases
      ta How can affluent families keep their wealth beyond three generations?
      ta The cyber security threat from within
      ta Changes to German accounting law
      ta Making Tax Digital in the UK
      ta Transform your business with outsourcing
      ta Putting human capital on the balance sheet
      ta Sustainability reporting and business strategies to reduce plastic waste in India
      ta New U.S. base erosion and anti-abuse tax
      ta Tackling the VAT gap in Poland
      ta New tax rules for foreign workers in Norway
      ta Malta introduces blockchain regulation
      ta The growing importance of corporate social responsibility in business
      ta India’s innovative approach to corporate social responsibility
      ta The impact of U.S. tax reform on renewable energy investments
      ta Turbulent times for the Polish wind farm sector
      ta A brief guide to U.S. bank financing for acquisitions
      ta International consequences of the U.S. Wayfair decision
      ta Using the Netherlands as a business gateway to Europe
      ta Lack of international tax consensus on cryptocurrency
      ta Canada, Israel and cannabis finance
      ta Delivering the benefits of gender diversity
      ta Shrinking the gender pay gap in Canada
      ta Closing the gender gap in Latin America
      ta Tackling unconscious bias in the financial sector
      ta Does success depend on being a giver or a taker?
      ta 2019: The year of the cyber defender
      ta Protecting your business in a data-driven world
      ta IFRS 9 and intercompany loans
      ta UK to extend capital gains tax for non-residents to all UK real estate
      ta What does US tax reform mean for foreign-owned companies?
      ta Representative Office vs Wholly Foreign-Owned Enterprise in China
      ta New incentives gives AIM Italia a boost
      ta The rewards and challenges of a booming economy
      ta Financial modelling for business growth
      ta Insight into Canada's booming cannabis market
      ta Transfer pricing and salary splits in the Netherlands
      ta China's VAT Reforms Continue
      ta Investing in Tanzania
      ta Focus on: Australia
      ta New international framework set to harmonise intellectual property box tax regimes
      ta India and Mauritius sign landmark protocol to amend long-standing tax treaty
      ta Investment opportunities for IT start-ups in Armenia
      ta Italy: new provisions on international tax rulings
      ta SME financial reporting: the Maltese perspective
      ta South Africa publishes draft King Report IV on Corporate Governance
      ta Enhanced controls on overseas assets held by Spanish residents
      ta Switzerland’s ‘forfait’ or lump sum taxation
      ta UK non-domiciliary reform
      ta The Common Reporting Standard
      ta 3D printing: a risky business for manufacturing supply chains?
      ta Creating a great client experience is key to business success
      ta Due diligence heats up in the post-Brexit world
      ta Removing the fences: Singapore General Anti-Avoidance Provisions
      ta Excluded Property Trusts and UK non-domiciliary reform
      ta Foreign nationals working in the US – beware!
      ta Tax and divorce in the UK
      ta Uncovering the truth through positive persuasion
      ta Tanzania: A new source for the global gas supply
      ta Italy: What does ‘control’ mean for transfer pricing purposes?
      ta What price privacy?
      ta Transfer pricing crackdown: the Singapore perspective
      ta New reporting regulations for US parent companies
      ta Take advantage of US tax amnesty programs while you can
      ta Demonetisation in India
      ta New India-Cyprus tax treaty set to improve relations
      ta Cypriot citizenship through investment
      ta Proposed corporation tax on non-resident companies' UK income
      ta Italy: the new flat rate tax regime on foreign income
      ta Clarification around corporate criminal responsibility in Spain
      ta More changes afoot for UK non-doms
      ta Trading with the US: what might the future hold?
      ta China reforms Foreign Invested Enterprise system
      ta India: a bright spot in the global economy
      ta Swiss reject corporate tax reforms in referendum
      ta US state tax exposure even without a physical presence
      ta Dealing with an economic downturn
      ta Getting to grips with sustainability reporting
      ta A snapshot of mid-market IPO activity
      ta Mergers and acquisitions dominate the Indian deal landscape
      ta UK moves towards digital tax reporting
      ta VAT impacting Tanzania’s competitiveness
      ta Investing in Malta
      ta Italy launches Industrial Plan 4.0
      ta Protecting your business from cybercrime
      ta Guarding your business against third-party risk
      ta Singapore set to benefit from China’s One Belt One Road
      ta India’s structural reforms paying off
      ta Winding up a foreign invested company in China
      ta The UK post-election tax landscape
      ta Snap UK election leaves non-doms and investors in UK residential property in a spin
      ta New audit reports bring greater transparency for users
      ta Global companies with a disregarded entity in the US face new regulations
      ta IFRS 17 – the new standard for insurance contracts
      ta Romania adds to business incentive programmes
      ta Are lifelong hours the answer to flexible working?
      ta Tax-free fringe benefits for expats in China
      ta Hiring staff in the US and dealing with the labor laws
      ta Bitcoin bonanza
      ta Fintech and crypto currencies
      ta Gearing up for a changing tax landscape
      ta UK subsidiaries of overseas groups – commercial and transfer pricing warning on audit exemption
      ta India and GST – one nation, one market, one tax
      ta Malta’s new platform for raising capital
      ta Ukraine relaxes temporary residence permit rules to attract foreign investors
      ta The blockchain and company accounts
      ta China renews efforts to promote foreign direct investment
      ta How are UK businesses preparing for Brexit?
      ta GST on low value imports to Australia
      ta Careful planning is key to global M&A
      ta Alternative finance opportunities in Malta
      ta India's changing transfer pricing landscape
      ta The improving investment climate in India
      ta Succession planning with the use of Singapore Foreign Trusts
      ta Argentina passes comprehensive tax reform bill
      ta Malaysia introduces earning stripping rules
      ta Belgian corporate tax reform
      ta GDPR: why businesses need to act now
      ta The Trans-Pacific Partnership – dawn of a new age
      ta Is oil ready for a rebound?
      ta Is expansion through acquisition right for your business, right now?
      ta Positive environment for capital raising among the US middle market
      ta The evolution of India as a global investment hub
      ta India’s new FDI norms to boost investment
      ta Global economic update
      ta ‘Mini’ tax reform in Cyprus
      ta Tax policy changes underway in Germany
      ta Key ruling on transfer pricing issue in Italy
      ta New Zealand introduces new capital gains tax on residential land
      ta New Polish Government’s economic and foregin policy plans
      ta Senegal looks to reassure foreign investors
      ta New transparency rules for ownership of Swiss legal entities
      ta Is income from the sale of meteorites taxable in Turkey
      ta UK clamping down on tax evasion
      ta Understanding UK-US regulatory terminology can help build stronger business relationships
      ta Cyprus energy developments and investment opportunities
      ta Make in India campaign boosts FDI inflows
      ta Assessing your business strategy in a changing world
      ta Multinational pooling
      ta UK entrepreneurs say they want to stay in the EU
      ta A unified tax regime across Europe: evaluating the impact
      ta The base erosion and profit shifting project – a watershed moment in the making
      ta To fight a big data security problem, think ‘small’
      ta IFRS 16: what’s new in accounting for leases?
      ta The Indian marketing intangibles saga
      ta Ukraine pursues reform agenda
      ta Focus on Italian permanent establishment regulations
      ta Outsourcing: a powerful tool for growing businesses
      ta Argentina passes new anti-corruption law
      ta Inward investment: Europe
      ta Common corporate tax system could change how business is done in the EU
      ta Advance planning your entrance into global markets
      ta A round-up of changes to banking, accounting and tax laws from around the world
      ta Changes to ATED affecting overseas companies in the UK
      ta Alternative financing options go mainstream
      ta Winds of change on the horizon for transfer pricing
      ta What now for Europe?
      ta Russia to tax residents on income from controlled foreign companies
      ta $50bn rebuild of Christchurch New Zealand underway
      ta Getting out of the bank's shadow - alternative financing sources
      ta Successful global business through cultural awareness
      ta New rules for indirect transfers by offshore parties
      ta Deductibility of management fees in Italy
      ta Singapore an international market
      ta The benefits and risks of cloud computing
      ta Taxing international mobile employees
      ta Development of e-commerce market in Poland looks bright
      ta Make in India campaign launched
      ta Due diligence - is it worth it?
      ta Singapore: tax haven or just misunderstood?
      ta Key tax issues for businesses going global
      ta Gearing up for General Anti-Avoidance Rules
      ta Providing cross border services to China: beware of tax pitfalls
      ta Cyber sabotage: the new world war?
      ta Holding companies and China investment
      ta Preparing the next generation: five ways to guide the future of a family business
      ta Singapore looks to more progressive tax policies to address inequality
      ta Foreign assets and pension investments in the spotlight in the US
      ta Major changes to Chinese income tax will impact expatriates
      ta Cloud computing set for take-off in Russia
      ta UK aims to be go-to destination for high-end TV production
      ta The war on tax evasion: an Italian perspective
      ta Finding the right way to value a business
      ta Whats the trouble with foreign pensions in the US
      ta Overcoming obstacles when entering India
      ta Gulf states introduce VAT
      ta Understanding China's tax treaties and withholding taxes
      ta Don't 'do-it-yourself' when sending employees abroad
      ta FRS102 - a major change to accounting standard in the UK and Ireland
      ta India moves closer to Goods and Services Tax
      ta Be prepared for tax controversies in India
      ta Overseas athletes hit by UK income tax
      ta Renewable energy investment opportunities in Poland
      ta Less gain for non-resident investors in Australian real estate
      ta Google Italy faces tax probe
      ta Navigating transfer pricing - business benefits beyond risk mitigation
      ta The 21st century auditor
      ta Dutch holding companies: your springboard to Europe
      ta Growing demand for turnover audit in retail sector
      ta Belgium: New thin cap rule
      ta Substance requirements a threat to overseas susidiaries? tax breaks
      ta Liechtenstein overhauls its tax regime
      ta R&D tax incentives in Singapore
      ta The ASEAN Economic Community - on the cusp of integration
      ta China's new free trade zones
      ta Doing business in India gets easier under new government
      ta Inter-company loans - interest free agreements avoid Italy's arm's length principle
      ta India's new 'Black Money Act'
      ta The UK statutory residence test
      ta New regime in withholding taxation in Poland
      ta Pacte Bill 2019
      ta News on the French furnished rental tax scheme
      ta Key challenges faced by taxpayers on preparation of transfer pricing documentation
      ta Portugal - Update of the transfer pricing regime
      ta Australia’s Penal Taxation of Foreign Trusts
      ta International Tax Handbook Update – Finance Act, 2019
      ta Intercompany services – rendered or not rendered?
      ta Malta introduces group tax consolidation rules
      ta The Malta Ukraine double taxation agreement
      ta When does an Australian tax resident (non-U.S. tax resident) need to lodge a U.S. tax return?
      ta Brazilian companies seeking alternative approaches to restructuring in tough economic conditions
      ta Transfer Pricing updates in Italy
      ta Swiss Tax Reform (TRAF)
      ta New tax avoidance rule and opportunities in Belgium – beneficial but complicated
      ta The managing director of a company as a permanent representative from a German perspective
      ta Standardized transfer pricing documentation regulation?
      ta VAT obligations of limited taxpayer electronic service providers
      ta The Double Taxation Treaty (DTT) arm's length principle has no blocking effect where a group loan is unsecured
      ta New law and effects at national and international level
      ta National approaches of different aspects and practice relating to Shareholder Agreements
      ta Global entrepreneurs survey
      ta Switzerland: Withholding tax - relaxation on refunds
      ta Tax Link - September 2018
      ta Tax Link - May 2018
      ta Tax Link - February 2018
      ta Tax Link - September 2017
      ta Tax Link - May 2017
      ta Tax Link - February 2017
      ta Tax Link - September 2016
      ta Tax Link - May 2016
      ta Tax Link - February 2016
      ta Proposed changes to Australia’s thin cap rules
      ta Corporate tax reforms - new interest deduction rules in Belgium
      ta Opportunity for tax credit reclaims in Brazil
      ta News flash – China tax and business advisory
      ta Croatia: Third phase tax reforms
      ta Cyprus your next.... film destination
      ta Annual tax act 2018, Germany
      ta Law to strengthen the entrepreneurship in Guatemala
      ta Group corporate taxation in Hungary as of 2019
      ta India’s taxman eyes up the funding received by the start-up (Angel Tax)
      ta Mandatory e-invoicing in Italy
      ta Malta implements the Anti-tax Avoidance Directive
      ta Netherlands: Mandatory Disclosure Directive
      ta Mauritius: Finance Act 2018 – Implementation of new tax regime effective from 1 January 2019
      ta Minimum tax in Poland – possible to recover?
      ta Significant amendments to the tax code of the Russian Federation became effective from 2019
      ta Singapore Central Bank turns up heat on new-age fundraising
      ta Update on corporate tax reform in Switzerland
      ta VAT liability of mail-order companies in Switzerland
      ta First sale of residence or business offices in Turkey to foreigners is without VAT!
      ta Making tax digital – New UK VAT compliance requirements to be introduced from April 2019
      ta Tax efficient remittances to the UK
      ta U.S.: Section 163(j) interest limitation rules
      ta Benefits of our network
      ta Face-to-face networking is more important in a digital world
      ta Efficient networking: some techniques
      ta Blockchain technology
      Featured July 2019

      Learning the positive lessons of AI adoption

       

      Harnessing new technologies such as artificial intelligence (AI) and robotic process automation (RPA) to make business processes more efficient and resilient is unavoidable in times of disruption. 

      Global Insight

      Article July 2019

      US to give clarity to international companies on intangible income from overseas

       

      The US Treasury has issued proposed regulations relating to foreign-derived intangible income (FDII). 

      Article July 2019

      New EU legislation blacklists tax havens

       

      The drive to put a stop to unfair tax competition has led to some important legal changes in Europe. 

      Article July 2019

      Canada changes cannabis licensing process

       

      New rule changes designed to reduce the huge volume of licensing applications face criticism for supposedly disadvantaging small producers.

      View all Global Insights

      News

      News August 2019

      ED/2019/2 “Annual Improvements to IFRS Standards 2018-2020”

       

      This IASB Update highlights preliminary decisions of the International Accounting Standards Board (Board). The Board's final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted as set forth in the "Due Process Handbook" of the IFRS Foundation and the IFRS Interpretation Committee. 

      News July 2019

      IASB Meeting June 2019

       

      This IASB Update highlights preliminary decisions of the International Accounting Standards Board (Board). The Board's final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted as set forth in the "Due Process Handbook" of the IFRS Foundation and the IFRS Interpretation Committee. 

      News July 2019

      IFRIC Meeting June 2019

       

      This IASB Update highlights preliminary decisions of the International Accounting Standards Board (Board). The Board's final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted as set forth in the "Due Process Handbook" of the IFRS Foundation and the IFRS Interpretation Committee. 

      View all News

      Articles

      Article September 2019

      Brazilian companies seeking alternative approaches to restructuring in tough economic conditions

       

      Many Brazilian companies, particularly in sectors such as construction, infrastructure and retail, which depend to a large extent on the internal Brazilian market, are still suffering from the impact of the 2015/16 recession.

      Article August 2019

      When does an Australian tax resident (non-U.S. tax resident) need to lodge a U.S. tax return?

       

      A Non-Resident Alien (NRA) of the United States generally needs to file a U.S. tax return under one of four scenarios.

      Article August 2019

      The Malta Ukraine double taxation agreement

       

      Malta is one of the countries having a favourable double taxation agreement with Ukraine which was ratified by the Government of Malta in December 2017. The treaty became effective on the 28 August 2017, and provides for the following reduced rates of withholding taxes for dividends, interest and royalties paid by a Ukrainian company to a Malta company.

      View all Articles

      Tax map

      The interactive guide not only provides an overview of the more common structures used for doing business but also some detail on the main personal, corporate and indirect taxes in the relevant country.

      View Tax Map

      Holding Company Analysis

      These publications are practical tools that provide relevant tax aspects for various holding company regimes.

      Insights from Kevin Arnold

      Nexia International's CEO, Kevin Arnold, shares some of his professional experiences and tips to help speed up your career and networking skills.

      Contact Kevin Arnold at kevin.arnold@nexia.com
      Podcast November 2018

      Benefits of our network

       

      Denny Schleper, CEO of Nexia's member firm CliftonLarsonAllen (CLA), interviews Kevin Arnold...

      Article September 2018

      Efficient networking: some techniques

       

      In my first article ‘Face-to-face networking is more important in a digital world’, I wrote about the importance of attending events and the value of business relationships born from ‘in-person’ conversations.

      Article May 2018

      Face-to-face networking is more important in a digital world

       

      Many organisations, including Nexia International, are asking themselves the same question: how do we maximise digital communications...

      View all insights from Kevin Arnold

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