Archives: Insights

How is a Permanent Establishment Defined in Germany?

Written on November 27, 2023.

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.

Video: Business But Better – BKL’S ESG Journey

Written on November 22, 2023.

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.

ESRS Materiality Analysis in Medium-Sized Businesses

Written on November 15, 2023.

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.

James Moore Named a Best CPA Firm for Women and a Best CPA Firm for Equity Leadership

Written on November 13, 2023.

For the second year in a row, AGN Firm James Moore in Gainesville, FL, has been named a Best CPA Firm for Women by the Accounting MOVE Project. The organization also named the firm to its list of Top Firms for Equity Leadership for the fifth straight year.

A Harmonious Event: AGN 2023 World Congress in Tokyo

Written on November 13, 2023.

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.”

ESG – Reducing Risks and Identifying Opportunities

Written on November 7, 2023.

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?

The Victorious Trio – Winners of the 2023 AGN NextGen Program ‘Road To Tokyo’

Written on October 31, 2023.

In a thrilling culmination of teamwork and innovation, the 2023 AGN NextGen Program ‘Road To Tokyo’ has crowned its champions. Congratulations to Michelle Taschereau-Thorpe – Manager – Condo Audits at Adams + Miles , Canada; Nathan Davis – Consulting Manager at CT: Accountants Advisers, UK, and Caleb Macaluso – Tax Manager at Clark Schaefer Hackett, US.

Navigating the UK’s Post DAC-6 Disclosure Regime: Key Insights and Implications

Written on October 30, 2023.

AGN EMEA Tax Committee News.

EU Directive 2018/822 (known as ‘DAC 6’) amended and significantly expanded the existing Directive on administrative cooperation in the field of taxation (2011/16) by introducing a reporting regime for professional advisers where they are involved in tax planning which meets certain hallmarks.

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

Written on October 19, 2023.

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.

AGN Announces New Chair of the AGN Central & South America Region

Written on October 18, 2023.

Effective 30 September 2023, Oscar Falconí, Partner at Falconi y Asociados CP, assumed his new role as Chair of the AGN Central & South America Region. This appointment brings with it a wealth of expertise and a fresh perspective to the dynamic field of accounting.

Archives: Insights

How is a Permanent Establishment Defined in Germany?

From AGN EMEA Tax Committee members and AGN tax correspondents

Video: Business But Better – BKL’S ESG Journey

ESRS Materiality Analysis in Medium-Sized Businesses

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

James Moore Named a Best CPA Firm for Women and a Best CPA Firm for Equity Leadership

A Harmonious Event: AGN 2023 World Congress in Tokyo

ESG – Reducing Risks and Identifying Opportunities

The Victorious Trio – Winners of the 2023 AGN NextGen Program ‘Road To Tokyo’

Navigating the UK’s Post DAC-6 Disclosure Regime: Key Insights and Implications

AGN EMEA Tax Committee News.

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

AGN Announces New Chair of the AGN Central & South America Region

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