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Type of publication: Technical

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VAT in The Digital Age (ViDA) – Developments You Should Know

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AGN EMEA Tax Committee News

Are you aware of the ViDA reforms and what impact this will have on EU Businesses?

In December 2022, the European Commission published its proposed “VAT in the Digital Age” (ViDA) reforms to amend the European Union (EU) Value Added Tax (VAT) system with the view to respond to the challenges of digitalisation.

The proposed changes, which aim to reduce the estimated €93 billion “VAT Gap” in the EU and to make the VAT system more efficient for businesses, revolve around three “pillars”.

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TRC Magazine Issue 2

INSIGHT: Your Gateway to Technical Excellence

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Welcome to the second issue of INSIGHT – The Technical Resource Center (TRC) magazine.

In an industry where change is the only constant, staying ahead of the curve is imperative. That’s where the TRC comes in. Its value-building tools and resources will help you stay ahead and thrive in our ever-evolving technical landscape. Expand your firm’s technical capabilities and meet complex client challenges.

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Main Taxes Central & South America

Central & South America Main Taxes 2024

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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.

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train station with perspective and sunrise

Navigating Pillar 2: Netherlands’ FY 2024 Minimum Tax Act Implications

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AGN EMEA Taxation Task Force (TTF) Newsletter

A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalization of the economy and global tax efficient structures set-up by large multinational enterprises (MNEs). The Global Anti-Base Erosion (GloBE) Rules are an important component of this plan and ensure large MNEs pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. This is also known as “Pillar 2” (hereinafter also shortly referred to as “P2”) and will be relevant for strategic tax structuring of MNEs.

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Taxpresso 2024 Issue 1

AGN Taxpresso: 2024 – Issue 1 (Asia Pacific Tax Publication)

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Inside this issue: Richard Ashby, Chairman of the AGN Asia Pacific Tax Committee provides a short message. Helen Wong & Pierre Gargatte at Acclime in China provides insight into the Hong Kong budget 2024-25. Erik Eneddy at DHK in Jakarta shares information on the new Indonesia payroll tax for employees, and Vimala Devi at BSL in Singapore recaps on the Singapore Budget 2024.

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

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train station with perspective and sunrise

Transfer Pricing Documentation in Germany – A Topic for SMEs

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AGN EMEA Tax Committee News.

The requirement to create transfer pricing documentation impacts not just large corporations, but also small and medium-sized businesses (SME’s), who often lack awareness of this obligation. It’s crucial to address this issue promptly to prevent time constraints and potential penalties from tax authorities if documentation becomes necessary.

Read on for a summary of the obligations that exist in Germany and what you should be prepared for.

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train station with perspective and sunrise

Finance Act 2024 in France – What You Need to Know

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AGN EMEA Tax Committee News.

Following the publication of the Finance Act 2024 in France, the four main points you should know include:

  1. Minimum taxation in France
  2. Phasing out CVAE (Company Value Added Contribution)
  3. Electronic invoice
  4. Green tax credit

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Technical Resource Center

INSIGHT: Your Gateway to Technical Excellence

Written on .

Welcome to the first issue of INSIGHT – The Technical Resource Center (TRC) magazine.

In an industry where change is the only constant, staying ahead of the curve is imperative. That’s where the TRC comes in. Its value-building tools and resources will help you stay ahead and thrive in our ever-evolving technical landscape. Expand your firm’s technical capabilities and meet complex client challenges.

Continue reading

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