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Date of publication: 2022

How is a Permanent Establishment Defined in Germany?

From AGN EMEA Tax Committee members and AGN tax correspondents

Permanent Establishment and Fixed Business Facility for Service Providers in Germany: A foreign company operating in Germany must be assessed from a tax perspective to decide whether the establishment is a ‘permanent establishment’ or not. The existence of a permanent establishment has various consequences, especially Germany’s right to tax the income attributable to the permanent establishment in Germany.

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What is a Materiality Matrix?

News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)

Regarding sustainability, which topics are relevant can differ massively from company to company. A manufacturing company, for example, places more emphasis on occupational safety and employee health. At the same time, for a swimming pool operator, the energy balance and the elimination of chemicals for water purification are very relevant.

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Ashfords International Recruitment Seminar Recap – Importing talent from overseas

Contributed by: Ashfords.

Recently, Ashfords held the International Recruitment Seminar, teaching businesses how to coordinate importing talent from overseas in response to the growing labour shortage in Australia. International recruitment has become more popular since the shortage of workers in Australia began. Businesses are interested in increasing their team productivity, expanding their access to skilled talent and diversifying their teams; all benefits brought by hiring international workers.

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AGN Connection – NA Newsletter #43 I December 2022

As 2022 comes to a close, it’s the perfect time to reflect on all we have accomplished and look forward to the new year with the hope of all things good.

The AGN staff are grateful for the time spent with members in-person at small and large events across the continent and around the world. We are confident that 2023 will bring expanded opportunities for AGN members to spend time together in new and meaningful ways. Plus, we look forward to surprising you throughout the year as we celebrate the 45th anniversary of the organization’s founding in North America.

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Accounting & Metaverse – by Futurist Dimitri Dimitriadis

Futurist Dimitri Dimitriadis captured the attention of delegates at the AGN World Congress 2022 in Athens, with his two-part session titled “Future is a human invention – Future Mindset and how to be futureproof. In this article, Dimitri explains what the Metaverse means for accounting professionals and how firms can enter the Metaverse.

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Press Release: Reflections on AGN World Congress 2022

Around 150 participants from all over the world gathered in Athens, Greece, to attend two packed days of colourful and informative plenary sessions and highly-interactive workshops. As befitting the conference theme of Heroes, the programme drew from Greek antiquity to the present, relating content to the business challenges we face today.

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Lanigan Ryan Relocates to New Office Space

On Friday, November 11th, Lanigan Ryan moved into a new office space located in the vibrant and lively Rio Washingtonian Center. The move will accommodate a growing team and provide upgraded equipment and technology. The team expects the move to create greater opportunities to connect with friends of the firm, as well as facilitate team bonding activities.

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