Archives: Insights

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.

Continue reading


Video: Business But Better – BKL’S ESG Journey

Contributed by: BKL.

Simon Bussell, our Marketing and Business Development Director, sat down with Myfanwy Neville, Partner and Head of ESG (Environmental, Social and Governance), to talk about BKL’s ESG journey – including becoming a certified B Corporation in 2022 – and how we’re supporting owner-managed companies to become better businesses.

Continue reading

ESRS Materiality Analysis in Medium-Sized Businesses

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

The materiality analysis is the “linchpin” of future Corporate Sustainability Reporting Directive (CSRD)/European Sustainability Reporting Standards (ESRS) sustainability reporting.

Continue reading

AGN 2023 World Congress, Tokyo

A Harmonious Event: AGN 2023 World Congress in Tokyo

PRESS RELEASE: 9 November, 2023 – The AGN 2023 World Congress, held from November 5th to 7th, 2023, in Tokyo, Japan, brought together over 100 members.

Tokyo, renowned for its unique culture, cutting-edge technology, and innovation, provided the perfect backdrop for the event theme – “Culture: the values and changes in business and life.”

Continue reading


ESG – Reducing Risks and Identifying Opportunities

AGN Global Business Voice: Practice Management

The Essential Guide to Environmental Social & Governance (ESG) for Accountants – Reducing Risks and Identifying Opportunities. For now, ESG issues only really impact larger firms serving public interest entities, and smaller-to-medium-sized practices probably have five to ten years to make any changes needed – right?

Continue reading

AGN Taxpresso: 2023 – Issue 3 (Asia Pacific Tax Publication)

Inside this issue, Richard Ashby at AGN Member Firm Gilligan Sheppard in New Zealand provides insight into the new Government and what impact this will have on taxes. Muhammad Kamil Gohar at AGN Member Firm RASG in India provides insight into taxes related to the digital economy.

A summary of each article follows. Download the publication for a comprehensive read.

Continue reading

Get in touch

Type of enquiry

Follow us  on social media:

AGN International Ltd is a company limited by guarantee registered in England & Wales, number 3132548, registered office 3 More London Riverside, London SE1 2RE, United Kingdom.
AGN International Ltd (and its regional affiliates; together "AGN") is a not-for-profit worldwide membership association of separate and independent accounting and advisory businesses.
AGN does not provide services to the clients of its members, which are provided by Members alone.
AGN and its Members are not in partnership together, they are neither agents of nor obligate one another, and they are not responsible or liable for each other's services, actions or inactions.