Central & South America Transfer Pricing 2023
Countries Comparison.
Type of publication: Technical
Central & South America Tax Cards 2023
A summary of the most relevant taxes in Latin America.
Audit of Sustainability Reports
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:
- Compliance with the CSRD and the ESRS (including the process for identifying reportable information).
- Compliance with Article 8 of the EU Taxonomy Regulation.
- Compliance with the ESEF Regulation with regard to disclosure in the ESEF format.
Central & South America Main Taxes 2023
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.
Tax Consequences of Working in Ireland
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 while they continue to work for their non-Irish employers.
European Sustainability Reporting Standards (ESRS) – Important Terminology
News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)
In this article, Carsten Ernst – AGN’s expert in financial (IFRS) and sustainability (ESRS and GRI) reporting, explains some important terminology in the European Sustainability Reporting Standards (ESRS), which are prepared by the European Financial Reporting Advisory Group (EFRAG).
The EFRAG must follow the guidelines of the CSRS. The European Commission adopts the ESRS and reviews them at least every three years.
AGN Taxpresso: 2023 – Issue 2 (Asia Pacific Tax Publication)
Inside this issue, Mandy Liu at AGN Member Fiducia in China provides insight into the impact of electronic invoices on China Enterprises. Rohan Kochhar at AGN Member Firm Vikas Kochhar & Associates in India provides insight into capital gains of non-residents.
Family Foundation in Poland – An Interesting Investment Vehicle
AGN EMEA Tax Committee News
On May 22, 2023, the Family Foundation Act entered into force in Poland.
The Family Foundation can be an interesting investment vehicle not only for people living permanently in Poland, regardless of whether they have assets here or not.
If the EU Commission asks the EFARG to square the circle
News from the AGN EMEA Accounting, Auditing & Education Committee (AAEC)
If the EU Commission asks the European Financial Advisory Reporting Group (EFARG) to square the circle, history will repeat itself, and Mr Eccles was unfortunately wrong! In this newsletter, we hear what Carsten Ernst, AGN’s expert in financial (IFRS) and sustainability (ESRS and GRI) reporting thinks of the situation. What is likely to happen? How will EFRAG deal with this?
AGN EMEA Tax Cards 2023
A summary of the most relevant taxes in Europe, the Middle East & Africa.