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Date of publication: 2024

train station with perspective and sunrise

VAT in The Digital Age (ViDA) – Developments You Should Know

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AGN EMEA Tax Committee News

Are you aware of the ViDA reforms and what impact this will have on EU Businesses?

In December 2022, the European Commission published its proposed “VAT in the Digital Age” (ViDA) reforms to amend the European Union (EU) Value Added Tax (VAT) system with the view to respond to the challenges of digitalisation.

The proposed changes, which aim to reduce the estimated €93 billion “VAT Gap” in the EU and to make the VAT system more efficient for businesses, revolve around three “pillars”.

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TRC Magazine Issue 2

INSIGHT: Your Gateway to Technical Excellence

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Welcome to the second issue of INSIGHT – The Technical Resource Center (TRC) magazine.

In an industry where change is the only constant, staying ahead of the curve is imperative. That’s where the TRC comes in. Its value-building tools and resources will help you stay ahead and thrive in our ever-evolving technical landscape. Expand your firm’s technical capabilities and meet complex client challenges.

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Main Taxes Central & South America

Central & South America Main Taxes 2024

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Each year, the AGN Central & South America Tax Committee provides a collection of information relevant to international trade. This document contains a summary and general information about the main taxes of countries in the AGN Central & South America Region.

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ESG Part II: Engaging Your Team to Drive ESG Strategy

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AGN Global Business Voice: Practice Management

How might an ESG (Environment, Social and Governance) strategy enhance your staff engagement levels and help drive talent retention and recruitment? We detail a staff workshop methodology that any member can use to engage staff in developing internal ESG Policy.

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ESG and Sustainability

ESG and Corporate Purpose – Conflict or Convergence?

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Contributed by: Dafferns.

Climate change is happening now! With the extreme weather events of recent years, it has surely become impossible to deny that human activity is having an adverse effect on our planet’s ecosystems.

Wherever you look in the world, we are all being impacted by our changing environment – just speak to local farmers and you’ll soon understand the extent of the concern they have for a successful harvest this year. It won’t surprise you to learn that the winter of 2023/24 was the wettest on record in Coventry (according to the Bablake weather station).

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train station with perspective and sunrise

Navigating Pillar 2: Netherlands’ FY 2024 Minimum Tax Act Implications

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AGN EMEA Taxation Task Force (TTF) Newsletter

A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalization of the economy and global tax efficient structures set-up by large multinational enterprises (MNEs). The Global Anti-Base Erosion (GloBE) Rules are an important component of this plan and ensure large MNEs pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. This is also known as “Pillar 2” (hereinafter also shortly referred to as “P2”) and will be relevant for strategic tax structuring of MNEs.

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Technology, Generative AI, Artificial Intelligence

Are There Valid Business Uses for Generative Artificial Intelligence?

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Contributed by: Meaden & Moore.

Computing intelligence has come a long way for the mainstream user. In just the past decade, we have seen this technology grow from simple machine learning to artificial superintelligence.

In business, implementing new AI software can feel a bit overwhelming, especially when leaders lack technological expertise. However, businesses that fail to embrace AI and other machine learning software are foregoing a fantastic opportunity to boost their productivity and improve efficiencies in nearly all areas of their business.

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