Is Your Business Ready for Germany’s 2024 Tax Reforms?
AGN EMEA Tax Committee News
Introduction
In March 2024, the business tax reform bill (“Growth Opportunity Act”), which has several changes, was introduced and legalized.
Type of publication: Technical
AGN Taxpresso: 2024 – Issue 3
AGN Taxpresso is a quarterly publication featuring content provided by AGN Asia Pacific Tax Committee members. Keep yourself and your clients in the know with:
- Up-to-date information on tax developments in Asia Pacific countries.
- Current corporate world issues and hot topics affecting the respective countries’ economies and global development – including insight into the potential impact this could have.
- Annual budget announcements.
Transfer Pricing Documentation in Switzerland: A Key Consideration for SMEs
AGN EMEA Tax Committee News
Introduction
Transfer pricing is a crucial issue – not only for multinational enterprises – but also for small and medium-sized enterprises (SMEs) operating in Switzerland. The tax authorities have increasingly focused on transfer pricing compliance to prevent base erosion and profit shifting (BEPS). In response, Swiss tax authorities have aligned their practices with the OECD Guidelines, adding certain Swiss-specific nuances that SMEs must understand when preparing transfer pricing documentation.
INSIGHT: Your Gateway to Technical Excellence
Welcome to the third 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.
AGN EMEA Tax Cards 2024
A summary of the most relevant taxes in Europe, the Middle East & Africa.
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.