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.
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 […]
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.
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.
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 […]
News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC) As it did with the EU Taxonomy Regulation, we question whether the EU Commission is now “greenwashing” CSRD sustainability reporting. After the European Financial Reporting Advisory Group (EFRAG) “expert group” submitted its drafts on Set 1 of the European Sustainability Reporting Standards (hereinafter EFRAG-ESRS) to the […]
AGN EMEA Tax Committee News. On October 12, 2023, the European Foreign Subsidies Regulation (FSR) will take effect, impacting Swiss companies and foreign entities operating in Switzerland. The FSR introduces notification requirements for large business transactions and public procurement, containing a broad definition of subsidies, including tax benefits, grants, loans, and guarantees. As the deadline […]
News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC) The European Sustainability Reporting Standards (ESRS) emphasise the importance of stakeholders for sustainability activities:
News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC) Sustainability reports must be audited in the future. The audit result must contain statements regarding the following:
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.
AGN EMEA Tax Committee News Over the last few years, there has been a significant influx of people coming to live and work in Ireland either on a secondment from a foreign employer on a temporary basis to work on a specific project in Ireland. Many individuals are Irish ex-pats returning to live in Ireland […]