AGN EMEA Tax Cards 2024
A summary of the most relevant taxes in Europe, the Middle East & Africa.
Type of publication: Technical
Tax Updates in Ireland: OECD Pillar 2
AGN EMEA Tax Committee News
What is the impact of the Organisation for Economic Co-operation and Development (OECD) Pillar 2 on companies operating in Ireland?
Ireland has implemented Pillar 2 of the OECD agreement on taxation into Irish Law. Pillar 2 effectively creates a minimum tax rate of 15% for certain groups with turnover in excess of €750 million.
AGN Taxpresso: 2024 – Issue 2
Asia Pacific Quarterly Tax Publication
Explore the latest insights on the 2024/2025 budgets for countries in the Asia Pacific region. Richard Ashby at Gilligan Sheppard covers New Zealand, Julia Katrich at Ashfords covers Australia, and Muhammad Kamal Gohar at RASG covers Pakistan.
Read more to discover the details of each 2024/2025 budgets and download the publication for a comprehensive guide.
On the Horizon: Changes in EU Tax Law – FASTER Directive
AGN EMEA Tax Committee News
Do you know the key components and implementation timeline for the Faster and Safer Relief of Excess Withholding Taxes (FASTER) Directive?
On May 14, 2024, EU Finance Ministers reached an agreement on the FASTER Directive, which aims to partially harmonise the procedure for collecting and refunding withholding tax on dividends and interest. The aim of the Directive is to speed up and simplify these procedures at EU level.
Central & South America Tax Cards 2024
A summary of the most relevant taxes in Latin America.
Central & South America Transfer Pricing 2024
Countries Comparison.
VAT in The Digital Age (ViDA) – Developments You Should Know
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”.
INSIGHT: Your Gateway to Technical Excellence
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.
Central & South America Main Taxes 2024
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.
Navigating Pillar 2: Netherlands’ FY 2024 Minimum Tax Act Implications
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.