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Archives: Insights

Criteria for Good Sustainability Reporting

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

A good sustainability report offers companies many advantages; It provides information to stakeholders and ensures transparency. It serves as a central instrument for controlling all processes in sustainability management. It makes employees more aware of the issue of sustainability.

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AGN Connection – NA Newsletter #42 I November 2022

The season of gratitude is here, and we would like to take this opportunity to extend our sincerest appreciation for all our member firms.

We are incredibly grateful for your membership. We salute all the member volunteers that guide and assist along the way. Finally, we acknowledge the AGN Resource Partners that work with AGN members to bring value to your clients. We are grateful for and treasure these relationships and look forward to what we will create together next!

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Reform of the Swiss Succession Law

AGN EMEA Taxation Task Force (TTF) Newsletter

In Switzerland, new provisions on inheritance law will come into force on 1st January 2023 – What does this mean?

The new provisions will increase the available quota (of one’s property one can dispose of) for testators to plan their assets and beneficiaries. This allows testators to have a larger share of their estate available, e.g. for non-legal heirs.

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Cross-Border Employment: Tax Issues

Contributed by: BKL.

If there’s one area of tax that has gone from being a niche area to one where questions arise daily, it’s cross-border employment. Most often, it is in the context of UK companies hiring local people in a foreign jurisdiction or foreign companies remotely taking on UK-based employees; we also see numerous temporary cross-border assignments which present their own challenges.

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CSR Self-Check – How Sustainable Is Your Company?

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

Under the new Corporate Sustainability Reporting Directive (CSRD), nearly 50,000 companies across Europe are required to provide more transparency on sustainability-related impacts, risks and opportunities.

To get a first orientation on how sustainable your company is already positioned, I have summarized some questions from a typical CSR Self-Check, which we usually use for projects for our clients.

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What’s the Difference Between a Resident and Non-Resident Alien?

Contributed by: James Moore.

U.S. citizens are subject to U.S. income tax on their income from all sources, domestic or foreign. If they have foreign source income taxed by the source country, they can seek relief from double taxation by way of the foreign tax credit, if allowed, under U.S. law or from an applicable bilateral tax treaty with the source country.

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BKL Becomes a Certified B Corporation

AGN member firm BKL in London are proud to announce that they are now a Certified B Corporation (B Corp): a worldwide community of businesses that meet high standards of verified social and environmental performance, public transparency and legal accountability to balance profit and purpose.

B Lab, a US-based not-for-profit network, provides this certification. The B stands for Benefit for all.

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AGN Connection – NA Newsletter #41 I October 2022

In the U.S., October is recognized as Long-Term Care Planning and Financial Planning Month. These are great ‘excuses’ for AGN members to reach out to their clients and explore additional services that can be provided. AGN North America will use this month to give a post-busy season reboot to our educational content and member connections with the fall instances of Staff Training and the Fall Symposium. We hope to see you soon!

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