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Archives: Insights

AGN NextGenners Tackle the Talent Challenge in 2024

2024 Special Edition NextGen Program | Road To Rome… via Nashville!

Following the resounding success of the ‘Road to Tokyo’ (NextGen Program 2023), where NextGen winners graced AGN’s World Congress in Japan, AGN is thrilled to kick off the 2024 Special Edition NextGen Program. This exclusive initiative is designed to enhance young professionals’ management skills, with focus on the global challenge of talent retention and recruitment.

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Enhancing the Employee Experience to Retain Top Talent

Contributed by: James Moore.

Ask someone in today’s workforce what they like most about their job and they probably won’t give a simple answer. It’s usually a combination of factors including benefits, the people they work with, maybe even how their office looks. More employers are noticing this phenomenon, and they’ve even given it a name — the employee experience, or EX. And a good EX is a big key to keeping your talent.

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AGN Welcomes MacKenzie Ewing as the New Member Services Coordinator

MacKenzie Ewing has joined AGN North America as the Member Services Coordinator.

AGN North America is thrilled to announce the newest addition to its team, MacKenzie Ewing, who has taken on the role of Member Services Coordinator. Born and raised in the vibrant city of Roswell, Georgia, just a short drive north of Atlanta, MacKenzie brings a wealth of experience and enthusiasm to her new position.

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The Role of Due Diligence in Cross Border Mergers

Contributed by: KNM Management Advisory

The term ‘due diligence’ alludes to a sensible investigation of the points of interest and issues related to going into an agreement or arrangement for a merger or acquisition that must be completed by the gatherings to such agreement or understanding. This may either be interpreted as a legitimate commitment or a deliberate endeavor.

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AGN Taxpresso: 2023 – Issue 4 (Asia Pacific Tax Publication)

Inside this issue, Mandy Liu at AGN Member Firm Acclime in China provides insight into Individual Income Tax (IIT). Vimala Devi at AGN Member Firm BSL in Singapore provides insight into new legislations, effective as of 1 Jan 2024, relating to the gains from the sale or disposal of a foreign asset.

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

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Evaluating AGN Member Digital Maturity

AGN Global Business Voice: Practice Management

Between April and September 2023, the AGN EMEA IT Committee surveyed members across the world through the ‘Digital Maturity Survey’. The purpose of the research is to support members by revealing common issues, key challenges and members progress on their journey to digital transformation. The survey also provides valuable benchmarking information allowing members to assess their relative position helping to inform their own strategy.

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The Importance of ESRS G1 Business Conduct

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

ESRS G1 Business Conduct emphasizes ethical behavior, integrity, and compliance with laws and regulations in all business interactions and operations. But, how important is ESRS G1 Business Conduct in relation to other European Sustainability Reporting Standards (ESRS)?

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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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