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• Digital Services Taxation
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  • Countries-CIT-map
    • Azerbaijan - Witholding Tax
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    • Australia - Digital Services Tax
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    • Germany - Digital Services Tax
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    • Greece - European Union Value Added Tax
    • Hungary - EU VAT on e-commerce
    • Hungary - Digital Services Tax
    • Hungary - European Union Value Added Tax
    • India - Equalisation Levy on non-resident e-commerce operator carrying on activities vis a vis India
    • India - Equalisation Levy on ad slots by non-resident
    • India - Digital Permanent Establishment (Significant Economic Presence)
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    • Ireland - Digital Services Tax
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    • Issue 52 - September 2019
      • ARGENTINA - Tax inflation adjustment - Points to consider
      • ARMENIA - Tax incentives for information technology startups extended
      • AUSTRALIA - Certificate of origin waiver - New benefit for Australian trusted traders
      • AUSTRIA - Taxation of passive income of “low-taxed” entities
      • CHINA - Tax deregistration formalities further optimised
      • ECUADOR - Income tax refunds for non-residents by application of a double taxation treaty
      • FRANCE - Digital Services Tax introduced
      • HONG KONG- China and Hong Kong Special Administrative Region sign fifth protocol to arrangement for
      • INDIA - Amendments to tax law by Finance (No. 2) Act 2019
      • INTERNATIONAL - The World of Corporate International Tax in 2019 and beyond
      • IRELAND - International corporate tax rule changes
      • ISRAEL - Transfer of real estate to Israeli resident trust
      • NETHERLANDS - Anti-Tax Avoidance Bill - Preventing hybrid mismatches
      • UNITED KINGDOM - Getting ready for Brexit
      • UNITED KINGDOM - UK Digital Services Tax to go ahead
      • UNITED STATES - Sales and use taxes - The impact of Wayfair
    • Issue 53 - December 2019
      • ARGENTINA - Creation of “Knowledge Economy Promotional Regime”
      • AUSTRALIA - Australia’s hybrid mismatch rules and their departures from the OECD’S recommendations
      • AUSTRALIA - Australian Tax Office finalises guidance on diverted profits tax
      • BELGIUM - Implementation of multi-lateral instrument
      • HUNGARY - Recent tax changes
      • INTERNATIONAL - ​The World of Private Clients
      • ITALY - Italian Digital Services Tax to be introduced from 1 January 2020
      • KOREA - 2019 Korean Government’s tax reform proposal on international tax issues
      • NETHERLANDS - 2020 Tax Budget
      • PANAMA - General tax amnesty for the payment of interest, surcharges and fines
      • SRI LANKA - Permanent Establishment - Key developments 
      • UNITED KINGDOM - Brexit and corporation tax implications of Conservative party win
      • UNITED KINGDOM - UK taxation of offshore receipts in respect of intangible property (ORIP)
      • UNITED STATES - Tariffs: List 4A exclusion process opened on 31 October 2019
      • ZIMBABWE - 2020 Budget
    • Issue 55 - June 2020
      • AUSTRALIA - Australian High Court clarifies meaning of “associate” and “sufficiently influenced” for
      • CANADA - Canadian government’s response to international income tax issues raised by COVID-19
      • THE EUROPEAN UNION - Exchange of information: DAC6 – The time to act is now
      • JAPAN - New “Open innovation tax incentive”
      • KOREA - Transfer pricing: Introduction of low value-adding intra-group services in 2020
      • MALAYSIA - Malaysian tax enforcement in 2020 - Updates
      • SPAIN - Measures to mitigate COVID-19 impact on arts, culture and sports
      • SRI LANKA - Land of promising tax-friendly investment returns
      • INDIA - Taxing the digital economy: Indian Equalisation Levy 2.0
      • UNITED KINGDOM - Notification of uncertain tax treatment by large businesses
      • UNITED STATES - President Trump signs into law CARES Act
    • Issue 56 - October 2020
      • AUSTRALIA - Federal Budget 2020-2021
      • KOREA - 2020 Korean Government’s tax reform proposal on the international tax matters
      • SINGAPORE - Tax framework for the Singapore Variable Capital Company
      • CZECH REPUBLIC - Tax loss carry back
      • CZECH REPUBLIC - Changes in the taxation of real estate transfers
      • MALTA - Consolidated income tax returns
      • SPAIN - “Fokus Bank” claims in Spain for non EU resident pension schemes, investment funds and sover
      • UNITED KINGDOM - Corporate Criminal Offences: Increased risk of remote working
      • UNITED STATES - Potential state corporate income tax consequences of the federal BEAT waiver electio
    • Issue 57 - January 2021
      • THE EUROPEAN UNION - Information exchange - Interpreting the European DAC6 Directive
      • ETHIOPIA - ​Digitalising the tax payment system
      • FRANCE - Permanent Establishment - The French Administrative Supreme Court adopts an extensive appro
      • GERMANY - Limited tax liability on the licensing or sale of rights registered in German registers
      • GERMANY - Withholding Tax Relief Modernisation
      • INDIA - Dividend income - Taxation of two regimes
      • JAMAICA - New revenue measures
      • KOREA - Transfer pricing - Advance Pricing Agreement updates
      • MALAYSIA - Budget 2021 and Finance Bill 2020
      • NIGERIA - ​Introduction of additional COVID-19 palliatives - Draft Finance Bill 2021
      • PANAMA - New substance requirements for multinational headquarters regime
      • PAPUA NEW GUINEA - 2021 Budget highlights and other Internal Revenue Commission protocol enforcement
      • SPAIN - Directors’ remuneration again under scrutiny
      • UNITED KINGDOM - UK-EU Trade and Cooperation Agreement
      • UNITED STATES - Biden’s tax plan - The potential changes
      • UNITED STATES - Keys to year-end tax savings for businesses
    • Issue 58 - April 2021
      • ARGENTINA - Tax reform - Tax transparency regime
      • CANADA - Key changes coming in 2021 to Form T1134
      • HONG KONG - 2021/22 Hong Kong budget highlights
      • INDIA - Apex Court of India holds that software payments is not Royalties
      • INDIA - Union Budget 2021
      • KOREA - Double taxation - Making Dispute Resolution Mechanisms more effective
      • NIGERIA - Finance Act 2020 - Corporate tax measures
      • PANAMA - New preferential regime for manufacturing-related services
      • POLAND - The key changes to corporate income tax in 2021
      • SRI LANKA - Annual Budget 2021
      • TUNISIA - 2021 Finance Law
      • UNITED KINGDOM - 2021 Budget/Finance bill
      • UNITED STATES - Meeting disruption through transformation
      • UNITED STATES - Biden administration unveils tax blueprint as part of American Jobs Plan
      • ZIMBABWE - Corporate Tax Changes in 2021
    • Issue 59 - July 2021
      • INTERNATIONAL - G-20 backs G-7 support for global minimum tax and new allocation rules – what’s the
      • ARGENTINA - Progressive corporate income tax rate system introduced
      • AUSTRALIA - ATO releases compliance guidance for intangible arrangements with cross-border related p
      • BOTSWANA - Enacted budget measures include rate changes and tax amnesty
      • CANADA - Budget 2021 proposes earnings-stripping rules
      • ECUADOR - Special regime for micro enterprises offers beneficial tax rate
      • EUROPEAN UNION - Reporting obligations in the digital platform economy
      • EUROPEAN UNION - European Commission publishes communication on business taxation for the 21st centu
      • EUROPEAN UNION - EU General Court rules in favor of Amazon in state aid case
      • GERMANY - BMF issues guidance on tax compliance obligations relating to German-registered IP rights
      • GERMANY - Real Estate Transfer Tax rules tightened
      • HUNGARY - Hungary declines to endorse plan for global minimum tax
      • INDIA - Certain goodwill no longer eligible for depreciation
      • LATVIA - Revised CIT regime provides potential benefits and opportunities for shareholders
      • MEXICO - Far-reaching labour reform addresses outsourcing arrangements and has tax consequences
      • PANAMA - Overview of changes to special tax regimes and introduction of new regime
      • SERBIA - New legal and tax framework for digital assets
      • SINGAPORE - General anti-avoidance provisions enhanced
      • SRI LANKA - Strike it rich with tax-free investments!
      • UNITED KINGDOM - Finance Act 2021 impacts deferred tax in company accounts: IFRS and US GAAP treatme
      • UNITED KINGDOM - Responsible Tax: Including tax in Environmental, Social and Governance criteria
      • UNITED STATES - Treasury’s “Green Book” provides details on administration’s tax blueprint
      • ZIMBABWE - Tax authorities revise compliance obligations due to COVID-19
    • Issue 60 - November 2021
      • BRAZIL - Tax reform stalls
      • CANADA - Scoping the impact of the new NAFTA: A Canadian perspective
      • EUROPEAN UNION - EU blacklist of noncooperative jurisdictions and grey list updated
      • FRANCE - Finance Bill 2022 released
      • INDONESIA - Tax reform includes rate increases and tax amnesty
      • IRELAND - Budget/Finance Bill contain important changes for business taxation
      • ITALY - Patent box regime repealed and replaced with super deduction
      • MEXICO - Economic package for 2022 closes loopholes, improves tax compliance
      • NETHERLANDS - Tax plan 2022 includes changes to transfer pricing, hybrid entity rules
      • POLAND - Tax reform bill contains measures affecting businesses
      • ROMANIA - Corporate income tax rules revised
      • SOUTH AFRICA - Tax bill includes tightening of deduction of interest expense
      • UNITED KINGDOM - Autumn Budget includes significant changes to corporate tax regime
      • UNITED STATES - White House announces reworked infrastructure framework
    • Issue 61 - February 2022
      • AUSTRALIA - ATO finalises its compliance approach to the imported hybrid mismatch rule
      • BELGIUM - Special tax regime for expatriates amended
      • CYPRUS - Withholding tax introduced on payments to companies in low-tax jurisdictions
      • EUROPEAN UNION - Proposal for preventing misuse of shell entities unveiled
      • INDIA - Budget 2022 includes rules on tax treatment of crypto-currency
      • ITALY - Budget law 2022 includes changes to new super deduction
      • INTERNATIONAL - OECD releases Pillar One model rules for public consultation
      • INTERNATIONAL - Corporate tax bytes
      • INTERNATIONAL - COVID-19-related updates
      • JAPAN - 2022 tax reform proposals would expand scope of earnings stripping rules to foreign entities
      • LUXEMBOURG - Investment funds required to confirm absence of Luxembourg real estate holdings
      • MALAYSIA - Tax exemption for foreign-source income temporarily extended
      • MYANMAR - Update on corporate tax rate, financial year change and e-filing
      • NETHERLANDS - Tax accounting impact of enacted income tax measures
      • SOUTH AFRICA - Supreme Court of Appeal rules on the deductibility of a contribution to a share schem
      • SWITZERLAND - Code of Conduct Taxation 2021 Released
      • TURKEY - Corporate income tax rate cut for manufacturers/exporters, dividend withholding tax rate re
      • UNITED ARAB EMIRATES - Corporate tax to be introduced in the UAE
      • UNITED STATES - Final foreign tax credit regulations issued
      • UNITED STATES - IRS and Treasury issue final Sec. 958 regs and proposed PFIC regs characterising dom
    • Issue 62 - May 2022
      • CAMBODIA - New law aims to attract investors
      • CANADA - CRA position on income tax implications of cryptocurrency transactions
      • CANADA - Highlights of 2022 budget measures affecting businesses
      • CHILE - U.S. tax treaty ratification moves forward
      • ESTONIA - Agreement reached to postpone Estonia’s implementation of the global minimum tax
      • EUROPEAN UNION - Draft directive aims to reduce bias that favours debt financing
      • GERMANY - Expanded reporting obligations for German entities affect ultimate beneficial owners
      • INTERNATIONAL - Corporate tax bytes
      • KUWAIT - Income tax on Kuwait-registered branches of GCC banks proposed
      • LUXEMBOURG - Capital contribution without share issuance does not increase acquisition price for pur
      • OECD - Impact of the OECD Pillar Two model rules on natural resource companies
      • OECD - Pillar Two rules could have lasting impact on MNE groups
      • SPAIN - Interaction of new minimum tax with Pillar Two and summary of White Paper on international t
      • UGANDA - Definition of beneficial ownership may be expanded
      • UNITED ARAB EMIRATES - Ministry of Finance launches public consultation on proposed corporate tax re
      • UNITED STATES - FY 2023 budget plan proposals affecting corporate businesses
      • UNITED STATES - Important cryptocurrency related proposals included in 2023 budget proposal
    • Issue 63 - August 2022
      • AUSTRALIA - U.S. GILTI is not CFC rule for purposes of Australia’s hybrid mismatch rules
      • AUSTRALIA - ATO issues guidance on treaty shopping arrangements
      • CHILE - Fundamental and major tax reform proposed, including new rules for mining companies
      • EUROPEAN UNION - Report recommends measures for removal of tax-based obstacles to investment in EU
      • GIBRALTAR - Highlights of measures in 2022 budget
      • HONG KONG - New tax concessions available for shipping-related activities
      • HONG KONG - Changes proposed to foreign-source income exemption for passive income
      • HUNGARY - Extra profits tax levied on various sectors
      • INTERNATIONAL - Corporate tax bytes
      • ITALY - Energy companies subject to one-time contribution on extra profits
      • KENYA - Finance Act, 2022 now in effect
      • NETHERLANDS - Decree on international tax rulings revised
      • PAKISTAN - Finance Act, 2022 includes measures affecting businesses and disclosure of beneficial own
      • SAUDI ARABIA - New six-month tax amnesty announced
      • SPAIN - Temporary windfall profits tax proposed for energy companies and banks
      • UNITED KINGDOM - Energy profits levy on oil and gas sector enacted but actual implementation is uncl
      • UNITED KINGDOM - Draft legislation to implement Pillar Two released
      • UNITED STATES - Treasury makes rare move to terminate tax treaty with Hungary amid minimum tax debat
      • UNITED STATES - Inflation Reduction Act becomes law
      • URUGUAY - Significant changes proposed to source rules for passive income
    • Issue 64 - November 2022
      • ARGENTINA - Mandatory disclosure regime suspended until end of 2022
      • AUSTRALIA - Budget 2022-23 includes measures affecting MNEs, including changes to the thin cap rules
      • BRAZIL - Post-election tax reform: What can we expect?
      • CAMBODIA - Guidance issued on related party loans
      • CHINA - New temporary incentives to support scientific and technological innovation
      • EUROPEAN UNION - European Commission seeks input on BEFIT
      • EUROPEAN UNION/LUXEMBOURG - CJEU rules no state aid in Fiat case
      • EUROPEAN UNION - Three jurisdictions added to list of noncooperative jurisdictions for tax purposes
      • EUROPEAN UNION/GERMANY - CJEU rules in favour of Germany on PE final loss deduction
      • EUROPEAN UNION - Five member states release statement on unilateral implementation of Pillar 2
      • FRANCE - Corporate tax measures in 2023 draft finance bill
      • HONG KONG - Bill on proposed FSIE regime to be further revised to address EU concerns
      • INTERNATIONAL - Corporate tax bytes
      • IRELAND - Finance bill 2022 published
      • IRELAND - 2023 budget measures affecting businesses
      • KOREA - Tax exemption for interest and capital gains of nonresidents and key corporate measures for
      • MALAYSIA - Highlights of corporate tax measures in Budget 2023
      • NETHERLANDS - Supreme Court uses static approach to interpretation of old treaty with Germany
      • NETHERLANDS - One-time windfall tax to be levied on fossil fuel companies for 2022
      • NETHERLANDS - Highlights of main tax proposals in budget 2023
      • NETHERLANDS - Consultation launched on Minimum Tax Act 2024 (Pillar Two)
      • POLAND - DAC 7 implementation rules being drafted
      • SINGAPORE - Administrative concession for employer contributions to mandatory pension/provident fund
      • SOUTH AFRICA - Navigating the logistics of the corporate income tax rate reduction
      • THAILAND - Enhanced focus on international business
      • UNITED KINGDOM - Tax transparency moves a step closer for the gig economy
      • UNITED KINGDOM - Mini budget measures include scrapping of planned corporate tax rate increase
    • Archived Issues
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    • World Wide Tax News Alerts
      • Taxation of the digital economy and pushing fiscal boundaries
  • Indirect Tax News
    • Issue 1-2020
      • ARGENTINA - Tax incentive regime for capital goods, information technology, and telecommunications
      • CHINA - Recent announcements related to VAT collection matters and the incremental VAT refund policy
      • CZECH REPUBLIC - Information about application of Quick Fixes in the Czech Republic
      • DENMARK - The Danish implementation of EU’s Quick Fixes
      • GERMANY - Changes in German VAT law - implementation of new special warehousing scheme (also consign
      • INDIA - E-invoicing under GST Law
      • EUROPEAN UNION - New developments in VAT e-commerce rules
      • INDONESIA - The latest value added tax facility in Indonesia
      • ITALY - New VAT provisions for 2020 and beyond
      • LATVIA - Amendments made to the Value Added Tax for 2020
      • LUXEMBOURG - Luxembourg authorised by the Council of Europe to increase its small entrepreneurs’ thr
      • LUXEMBOURG - Luxembourg extends the super-reduced VAT rate to activities of writers, composers, and
      • MALAYSIA - Expansion of scope of service tax and service tax exemptions
      • NETHERLANDS - Real estate transfer tax and transformation projects in the Netherlands
      • NETHERLANDS - VAT taxable person - Independency criterion
      • PANAMA - Panamanian VAT withholding agents
      • POLAND - New schema will replace VAT returns
      • ROMANIA - Amendments related to the definition of the exporter
      • SAUDI ARABIA - Operating rules for the tax appeal process published
      • SINGAPORE - GST treatment for transactions involving digital payment tokens
      • SPAIN - Main changes related to the Canary Islands Indirect Tax
      • SPAIN - New criterion for the use and enjoyment rule
      • SPAIN - Statute of limitation for the deadline for requesting VAT refunds
      • SRI LANKA - Tax cuts and rate slashes to boost economic growth
      • UNITED ARAB EMIRATES - Two years of VAT
      • UNITED STATES - 18 months after the wayfair decision, all but 2 states have enacted economic nexus r
      • ZIMBABWE - Latest VAT and customs developments in Zimbabwe
    • Issue 1-2021
      • ARGENTINA - Promotion regime for the knowledge economy
      • BAHRAIN - Two years of VAT in Bahrain
      • BELGIUM - Demolition and reconstruction - Temporary extension of the reduced VAT rate
      • CANADA - Canada’s journey to tax digital property and services
      • COSTA RICA - VAT on Cross-border digital services
      • FRANCE - Territoriality - Characterisation of fixed establishments for VAT purpose
      • FRANCE - VAT grouping - Implementation in France
      • GERMANY - European Court of Justice rules on the cross-border provision of company cars
      • INDIA - A step closer towards ‘Atmanirbhar Bharat’
      • INDONESIA - Update on Value Added Tax on sales of digital products to Indonesian customers
      • IRELAND - Ireland introduces Postponed Accounting for import VAT plus other VAT updates
      • ITALY - Clarifications of VAT registration of entities established in UK after Brexit
      • NETHERLANDS - A broader interpretation by the Dutch Supreme Court of VAT exemption for collective as
      • NETHERLANDS - Fixed establishment for VAT? Understanding the consequences
      • NETHERLANDS - Application of the quick fixes in the Netherlands
      • OMAN - VAT implementation
      • OMAN - VAT implementation
      • POLAND - Poland intends to retroactively waive the obligation of a VAT representative for UK and Nor
      • SINGAPORE - Impending changes to GST rules
      • SLOVAK REPUBLIC - Zero rated delivery of FFP2 and FFP2
      • SPAIN - Facilities for taxpayers to complete Spanish VAT returns
      • SPAIN - New SII inputs
      • UNITED ARAB EMIRATES - Landmark judgments and the introduction of a new Tax Evasion Court
      • UNITED STATES - Sales tax traps for e-retailers
      • UNITED KINGDOM - Beginning 1 January 2021 - New rules for selling goods directly to UK customers
      • ZIMBABWE - VAT - Revenue collection enhancement measures
      • ZIMBABWE - Excise tax changes, cargo transit restrictions, and news about trade agreements
    • Issue 1-2022
      • ARGENTINA - Federal online gambling tax levied as indirect tax on betting
      • ARMENIA - Nonresident providers of electronic services subject to VAT
      • AUSTRIA - Tour Operators Margin Scheme extended to B2B supplies
      • ECUADOR - President granted authority to reduce the VAT rate for the tourism sector
      • EUROPEAN UNION - CJEU rules Hungary must allow pharmaceutical company to deduct VAT on sales
      • EUROPEAN UNION - Practical impact of the new definition of “exporter” for customs purposes
      • EUROPEAN UNION - Reduced VAT rate rules updated
      • JAPAN - Update on new JCT invoicing system and commencement of registration procedure
      • INDIA - Supreme Court bars taxpayer from GST refund claim
      • INDIA - AEO program enhances supply chain security, facilitates trade
      • INDONESIA - VAT rate increase and other changes to VAT rules
      • INTERNATIONAL - The fall and partial rise of US-EU trading relations
      • INTERNATIONAL - Indirect tax bytes
      • ITALY - Tax authorities issue ruling on right to deduct VAT due on imports
      • NETHERLANDS - VAT exemption for management of collective investment funds expanded
      • NETHERLANDS - VAT on restaurant and catering expenses may be deduced when costs are passed on
      • NIGERIA - Guidance issued on simplified VAT compliance regime for nonresident suppliers
      • SINGAPORE - GST to be levied on imported low-value goods
      • SPAIN - Tax on non-reusable plastic expected to be passed
      • SPAIN - Spain approves legislation on mandatory e-invoicing requirements
      • SRI LANKA - VAT concessions granted for IT and enabled services
      • UNITED ARAB EMIRATES - FTA issues guidance on input tax relating to mobile phones
    • Issue 2-2019
      • ARGENTINA - Administrative changes to the value added tax regime
      • BAHRAIN - Second phase of VAT implementation to kick in
      • BELGIUM - Update VAT rate modifications in Belgium (E-books and Bicycles)
      • CANADA - Non-residents of Canada impacted by federal Carbon Pricing Backstop
      • FRANCE - EU VAT Refund claim - Failing to respond in a timely fashion to Tax Authorities’ Request fo
      • INDIA - GST - The road ahead
      • JAPAN - Revision of Japanese consumption tax system
      • NETHERLANDS - New rules regarding the special exemption scheme for small enterprises
      • NORWAY - Various VAT changes in Norway
      • ROMANIA - CJEU Judgment in C-17/18 Mailat - VAT treatment of a restaurant leased to a third party
      • SAUDI ARABIA - Revised rules for Directors’ Fees
      • SINGAPORE - Zero-rating of support services
      • SOUTH AFRICA - Recent amendments, court cases and other changes in VAT for 2019
      • SOUTH AFRICA - Update on VAT on e-services in South Africa
      • SPAIN - New criteria for applying the VAT exemption to Composite Financial Services
      • SPAIN - VAT rate applicable to property acquisitions
      • UNITED ARAB EMIRATES - New tax schemes introduced in the UAE
      • ZIMBABWE - Submission of VAT returns and payments
    • Issue 2-2020
      • BELGIUM - COVID-19 pandemic: Belgian VAT measures
      • CANADA - COVID-19 Sales Tax Relief Measures
      • CYPRUS - Temporary deferral of VAT payment in light of the COVID-19 situation
      • DENMARK - Danish VAT initiatives in response to COVID-19
      • DOMINICAN REPUBLIC - VAT measures to face the impact of COVID-19
      • FRANCE - Validation of the identity condition under the VAT margin regime on immovable property
      • GERMANY - Current developments in connection with German VAT groups
      • INDIA - Tax relief and changes to trade policies due to COVID-19
      • INDONESIA - The latest VAT facility in Indonesia
      • IRELAND - COVID-19 VAT measures in Ireland
      • ITALY - Recent Italian ruling related to exemptions for intra-Community transactions
      • NETHERLANDS - Costs incurred for business purposes and benefit of third party - VAT deductible?
      • SAUDI ARABIA - Deferred filing and payment deadlines and a suspension of VAT penalties
      • SOUTH AFRICA - COVID 19 - Certain VAT measures and reliefs
      • SPAIN - COVID-19 crisis: VAT tax measures
      • UNITED ARAB EMIRATES - EXPO 2020 postponed due to the COVID-19 crisis
    • Issue 2-2021
      • BELGIUM - Reduced VAT rate re-introduced for restaurant and catering services
      • CANADA - Federal Budget and impact on GST/HST and Excise Tax
      • CZECH REPUBLIC - Are you ready for changes to the VAT rules?
      • CZECH REPUBLIC - Impact of CJEU decision on VAT treatment of private use of company car in cross-bor
      • EUROPEAN UNION - Substantial changes coming to VAT rules on e-commerce transactions
      • EUROPEAN UNION - Brexit and call-off stock arrangements
      • EUROPEAN UNION - CJEU rules services rendered by a head office to a foreign branch are subject to VA
      • EUROPEAN UNION - Providing services? Be aware of potential effective use and enjoyment rules in the
      • INDIA - Foreign trade policy scheme 2021-2026 postponed
      • INDONESIA - Luxury goods sales tax reduction granted for motor vehicles
      • IRELAND - Registration under the One Stop Shop/Import One Stop Shop
      • ITALY - Direct VAT refund available to nonresident EU taxpayers VAT-registered in Italy
      • JAPAN - Consumption tax calculation under new tax-qualified invoicing system
      • LATVIA - Changes proposed to excise tax rules affecting alcohol and other changes made to VAT law
      • MEXICO - Obligation to withhold VAT by labour insourcing and outsourcing service providers has been
      • NETHERLANDS - Supreme Court refers case on adjustment of initial VAT deduction to CJEU
      • SINGAPORE - Potential GST registration obligation may arise on importation of goods
      • SOUTH AFRICA - Substance and form, the importance of contract terms and labels in the context of VAT
      • SPAIN - VAT and supplies of services: “Use and enjoyment” rule subject to a broader interpretation
      • SPAIN - New VAT rules apply from 1 July for B2C transactions
      • UNITED STATES - Mitigating sales tax exposures through participation in voluntary disclosure program
    • Issue 2-2022
      • BAHRAIN - Guidance issued on VAT treatment of cryptocurrency transactions
      • CHINA - Input VAT refund policy expanded
      • CZECH REPUBLIC - Guidance issued on the VAT treatment of cryptocurrency transactions
      • EUROPEAN UNION - Commission proposes solution to address double VAT on distance sales of goods from
      • EUROPEAN UNION - EU Finance Ministers approve new VAT rates directive
      • INTERNATIONAL - Indirect tax bytes
      • ITALY - New VAT rule for credit notes in insolvency proceedings
      • NETHERLANDS - Foreign entrepreneurs using OSS need not appoint tax representative
      • SINGAPORE - GST increase postponed and will be phased in
      • SLOVENIA - New rules for VAT registration of non-resident suppliers, higher registration threshold a
      • SPAIN - Ruling issued on VAT treatment of cryptocurrency platform transactions
      • UNITED ARAB EMIRATES - Updates on VAT rules
      • UNITED STATES - Sales tax issues with crypto transactions
    • Issue 3-2019
      • AUSTRIA - EU infringement proceeding regarding special margin scheme for travel agents
      • CANADA - Newly proposed GST/HST rules for cryptocurrencies
      • CHINA - Refund of uncredited period-end VAT
      • GERMANY - Request for a preliminary ruling to the CJEU on company cars to employees
      • INDIA - Indirect tax update
      • ISRAEL - Proposal for import VAT exemption for small consignments
      • ITALY - Italy marketplace reporting obligation
      • ITALY - Storage and transmission of daily transaction data
      • MALAYSIA - Implementation of service tax on digital services
      • NETHERLANDS - Members of the Supervisory Board may no longer be VAT entrepreneurs
      • NEW ZEALAND - GST on low value imported goods
      • POLAND - Split payment mechanism: Will foreign companies registered in Poland for VAT have to open a
      • ROMANIA - VAT split payment mechanism to become optional
      • SAUDI ARABIA - Important changes to the VAT regulations
      • SINGAPORE - Overseas vendor registration regime
      • SOUTH AFRICA - Record retention and general compliance
      • SOUTH AFRICA - Benefits for foreign donor funded projects
      • SPAIN - VAT treatment of the supply of power in charging points for electric cars
      • UNITED ARAB EMIRATES - New guidance on importations and transfers of going concerns
    • Issue 3-2020
      • BAHRAIN - Bahrain National Bureau for Revenue (NBR) has published two new VAT Guides on its website
      • CANADA - Proposed British Columbia “Netflix Tax” deferred
      • CZECH REPUBLIC - The general reverse-charge is being postponed
      • EUROPEAN UNION - Cancellation or dissolution fee: VAT or no VAT?
      • EUROPEAN UNION - European Commission postpones the VAT e-commerce rules until 1 July 2021
      • EUROPEAN UNION - How to deal with adjustments of deductions in case of retrospective rebates or tran
      • EUROPEAN UNION/HUNGARY - In which country do you pay VAT for international online sales?
      • EUROPEAN UNION/POLAND - Subsidiary fixed establishment for VAT purposes?
      • EUROPEAN UNION/ROMANIA - CHEP Equipment Pooling case: Transfer of goods is not an intra-Community su
      • FRANCE - First application in France of the ECJ’s Mercedes Benz Financial Services UK case law 
      • FRANCE - VAT on rents: French High Court confirms one option per lot
      • GERMANY - New circular of the German tax authorities regarding retroactive invoice corrections
      • GUATEMALA - Recent VAT changes in 2020
      • HUNGARY - Radical changes in the online data reporting regulations
      • INDIA - Introduction of World Trade Organisation-compliant export benefit schemes in India
      • INDONESIA - Value Added Tax on sales of digital products to Indonesian customers
      • IRELAND - Temporary reduction in the standard VAT rate
      • ITALY - New VAT provisions for medical devices supplied during the COVID-19 emergency
      • JAPAN - A new system in Consumption Tax–filing extension rule
      • MALAYSIA - Extension of group relief for Service Tax
      • NETHERLANDS - Exempt hiring or a different taxable supply: An important distinction
      • NETHERLANDS - Possibilities for VAT deduction for costs of unoccupied buildings
      • NETHERLANDS - Greater clarity on the VAT position of members of Supervisory Boards
      • OMAN - Developments on implementation of VAT
      • SINGAPORE - Changes affecting certain GST zero-rating conditions
      • SLOVAK REPUBLIC - The Slovak branches and VAT deductions arising from purchased services
      • SOUTH AFRICA - Recently proposed amendments and other changes in Value Added Tax for 2020
      • SPAIN - Spanish criterion regarding the verification of VAT credits corresponding to statute barred
      • SPAIN - Financial transactions: Pro-rata calculation
      • SRI LANKA - Indirect Tax Regime geared to meet macroeconomic changes
      • UNITED ARAB EMIRATES - UAE amends VAT Executive Regulations
      • UNITED STATES - Sales and Use Tax and Value Added Tax pitfalls for e-commerce businesses
    • Issue 3-2021
      • BRAZIL - Supreme Court confirms state VAT is excluded from calculation of the PIS/COFINS tax base
      • CANADA - Manitoba: The last Canadian jurisdiction to tax digital
      • EUROPEAN UNION - CJEU confirms local staff required to have a fixed establishment for VAT purposes
      • EUROPEAN UNION - CJEU rejects Swedish rules on VAT adjustment for real estate investments
      • INDIA - Rates of tax refunds under RoDTEP announced
      • INDONESIA - Input VAT rules relaxed
      • ISRAEL- Update on proposed legislation on VAT treatment of supplies of B2C digital services
      • ITALY - Tax authorities clarify VAT treatment of price adjustments and imposition of penalties for w
      • NETHERLANDS - Court rules industry-wide pension fund is entitled to deduct input VAT
      • NETHERLANDS - Place of supply rules for intermediary services apply even when underlying supply is n
      • OMAN - Updates on the new VAT regime
      • POLAND - VAT grouping regime may apply in 2022
      • SAUDI ARABIA - Tax authorities issue VAT e-commerce guide
      • SINGAPORE - Overseas vendors supplying services to Singapore customers
      • THAILAND - Foreign providers of digital services covered by VAT and 7% VAT rate extended
      • UNITED ARAB EMIRATES - Federal Supreme Court decision in VAT fraud case forms part of a growing bod
      • UNITED KINGDOM - Domestic reverse charge VAT introduced for construction services
      • UNITED STATES - Sales Tax: State revenues - Where’s the money coming from?
    • Issue 3-2022
      • CANADA - Highlights of the new luxury goods tax
      • CHILE - IRS announces new VAT withholding obligations for intermediaries
      • CHINA - Schedule for refund of excess input VAT credit accelerated
      • EUROPEAN UNION - CJEU further clarifies the concept of a VAT fixed establishment
      • EUROPEAN UNION - AG opines input VAT incurred on services contributed free of charge to a subsidiary
      • FRANCE - Nonresident suppliers of distance sales have opportunity to regularize French VAT liabiliti
      • INDIA - Supreme Court rules reimbursed salary of certain seconded employees is subject to service ta
      • INDIA - Supreme Court strikes down GST reverse charge on ocean freight in CIF imports
      • INDONESIA - Implementing regulation issued on VAT treatment of e-commerce transactions
      • INTERNATIONAL - Indirect Tax bytes
      • NETHERLANDS - Foreign establishments to be excluded from Dutch VAT groups
      • NETHERLANDS - No VAT charged on the supply of leased property
      • POLAND - VAT grouping rules again postponed
      • UNITED ARAB EMIRATES - Highlights of comprehensive economic partnership agreement with India
      • UNITED ARAB EMIRATES - New whistle blower program in effect
      • UNITED KINGDOM - 10 common pitfalls with customs declarations
      • UNITED STATES - Breaking down sales and use tax compliance for SaaS companies
      • UNITED STATES - CBP and DHS release important guidance on the Uyghur forced labor prevention act
    • Issue 4-2019
      • ARGENTINA - Reimbursement of VAT credits for purchases of fixed assets
      • AUSTRALIA - Online travel agents potentially caught by GST amendments
      • BELGIUM - VAT remains due on tenant compensation for own 'fit out' works
      • CANADA - Proposed GST/HST changes target holding companies
      • CHILE - Digital Tax - Chilean proposal
      • CHINA - VAT Golden System has been upgraded nationwide
      • EUROPEAN UNION - Important changes for international trade
      • FRANCE - French Draft Finance Bill for 2020 - Changes in the scope of VAT exemption for collective i
      • INDIA - Intermediary services under GST law
      • IRELAND - Finance Bill 2019
      • ITALY - Lottery of receipts
      • NETHERLANDS - New VAT identification numbers for some
      • NORWAY - Repeal of tax-free importation of goods
      • SINGAPORE - Goods and Services Tax on imported services
      • SOUTH AFRICA - Proposed Taxation Law Amendments - What to expect
      • SPAIN - VAT treatment of some insurance claim payments
      • SPAIN - The future of the VAT compliance
      • UNITED ARAB EMIRATES - Decision of the Tax Dispute Resolution Committee and other developments
      • UNITED KINGDOM - Bespoke BDO customs training at zero cost to your business
      • UNITED STATES - Sales tax and digital goods
      • ZIMBABWE - Budget proposals for the year 2020
    • Issue 4-2020
      • ARGENTINA - Fiscal consensus - Implementation of stamp tax on credit and purchase cards in the city
      • BELGIUM - Can input VAT incurred on services which have also benefited a third-party be deducted? (V
      • CANADA - Year-end GST/HST updates
      • CZECH REPUBLIC - Restrictions on the application of VAT on real estate rental from 1 January 2021
      • ETHIOPIA - Amendments to the Value Added Tax and Excise Tax
      • EUROPEAN UNION - European Commission publishes Explanatory Notes on the new VAT e-commerce rules
      • EUROPEAN UNION - If the intended activity does not take place, what do you do with the deducted VAT?
      • GERMANY - European Court of Justice strengthens the right for entrepreneurs to deduct input tax and
      • GERMANY - The temporary reduction of the German VAT rates will end soon
      • GUATEMALA - New special electronic regime for refunding tax credits to exporters
      • INDIA - Automation - The new normal
      • INDIA - Import initiative - The Manufacture and Other Operations in Warehouse Regulation
      • IRELAND - Temporary reintroduction of the second reduced VAT rate for the Tourism and Hospitality se
      • ITALY - News on e-invoicing regime and VAT obligations
      • JAPAN - Introduction of new Japanese Consumption Tax system - The Japanese tax-qualified invoicing m
      • KAZAKHSTAN - VAT in Kazakhstan through the prism of time
      • MALAYSIA - Budget 2021
      • MEXICO - New additions to the VAT Law for digital service providers
      • OMAN - VAT introduced in Oman
      • PANAMA - Panamanian VAT credit application procedure
      • SINGAPORE - Goods and Services Tax (GST) on transfer pricing adjustments
      • SLOVAK REPUBLIC - Outstanding receivables
      • SOUTH AFRICA - Taxation Law Amendment Bill and other changes in Value Added Tax for 2020
      • SPAIN - Subsidiary qualified as a permanent establishment of its parent company for VAT purposes
      • SPAIN - Digital Service Tax
      • SPAIN - Modifications VAT Spain
      • SRI LANKA - VAT simplification and rationalisation
      • UNITED KINGDOM - Cost Sharing Groups: Territorial question unanswered (again)
      • UNITED STATES - Sales and Use Tax and COVID-19: Recognise the risks and take advantage of the opport
      • ZIMBABWE - Restrictions on the importation of vehicles including buses
    • Issue 4-2022
      • ARUBA - Implementation of new VAT regime postponed
      • BELGIUM - New VAT rules for hotel services and rental of furnished accommodation
      • CZECH REPUBLIC - Threshold for mandatory VAT registration to increase
      • INTERNATIONAL - Indirect Tax bytes
      • EGYPT - Changes to VAT rules include some relaxations
      • EUROPEAN UNION / LUXEMBOURG - CJEU to rule on VAT treatment of director fees
      • EUROPEAN UNION/ NETHERLANDS - CJEU clarifies Dutch rules on VAT deduction via the adjustment mechani
      • INDIA - Strategy to become a USD 5 trillion economy
      • MAURITIUS - Tax authorities publishing information on VAT payers
      • NEW ZEALAND - Measures proposed to bring operators of electronic marketplaces within the scope of GS
      • POLAND - VAT simplification measures under consideration
      • SINGAPORE - IRAS publishes guidance on GST rate change and transitional rules
      • SPAIN - NFTs treated as electronically supplied services for VAT purposes
      • SPAIN - General e-invoicing obligations to apply to B2B transactions
      • UNITED KINGDOM - New approach to VAT treatment of compensation/termination payments
      • UNITED STATES - Watch out for marketplace facilitator compliance obligations
    • Archived Issues
    • Explore Indirect Tax Services
  • GES News
    • April 2020 Issue
      • BELGIUM - Covid-19 and cross-border workers: Will remote working have an impact on the applicable so
      • CHINA - Urgent announcements on PRC annual individual income tax reconciliation filing for year 2019
      • INDIA - Measures introduced due to COVID-19
      • SWEDEN - Extension of temporary entry ban to the EU via Sweden due to COVID-19
      • UNITED KINGDOM - Getting to grips with global immobility - International Home Workers
      • UNITED KINGDOM - Latest updates
    • April 2021 Issue
      • BELGIUM - Working from home - Impact on employees and company directors benefitting from the special
      • BELGIUM - Information gathered from LIMOSA declarations used in the framework of tax fraud preventio
      • BELGIUM - Cadastral income for properties located outside of Belgium
      • GERMANY - Limited taxation and tax filing requirement
      • MEXICO - Telecommuting and remote work, omissions of significant tax issues
      • UNITED STATES - Impact to individual taxpayers under the American Rescue Plan Act
      • UNITED STATES - Internal Revenue Service extends tax return filing and payment deadlines
    • April 2022 Issue
      • HONG KONG - Deadline extension for employer tax returns
      • INDIA - PE case tribunal finding of no fixed place of business
      • UNITED KINGDOM - I can work from anywhere. How much should I get paid?
      • UNITED KINGDOM - Rethinking tax – The future of employee global mobility
    • August 2019 Issue
      • AUSTRIA - Deductibility of foreign health insurance contributions
      • CANADA - Social security in Canada and Quebec
      • CHINA - Changes to double tax treaty between China and India
      • UNITED KINGDOM - PAYE - NT (no tax) codes
    • August 2020 Issue
      • CANADA - How will President Trump’s proclamation on immigration affect your business and talent stra
      • HONG KONG - Second tranche of subsidies under the Employment Support Scheme (ESS) unveiled by the HK
      • UNITED KINGDOM - Calculating National Insurance Contributions
      • UNITED KINGDOM - HMRC clarification on international tax due to COVID-19
    • August 2021 Issue
      • AUSTRALIA - Residency & source of income - Impact of COVID-19
      • CANADA - Payroll compliance in the face of global employees
      • INDIA - Extension of tax deadlines in India
      • UNITED STATES - New York crackdown on refund claims
    • August 2022 Issue
      • CANADA - New employer reporting requirements for stock options
      • CANADA - Tax-related housing proposals from the 2022 federal budget
      • GERMANY - Risk for management PE/ management abroad
      • IRELAND - Gender Pay Gap Reporting
      • THAILAND - Long-term resident visa approved for high-potential foreigners in Thailand
    • December 2018 Issue
      • CANADA - British Columbia employer health tax effective from 1 January 2019
      • FRANCE - Social security contributions
      • HONG KONG - Transitional arrangement for salaries tax in relation to double taxation relief
      • IRELAND - Real-time reporting in Ireland
      • PORTUGAL - Tax relief for returners
      • SWITZERLAND - News and current developments on work and residence permits
    • December 2019 Issue
      • THE EUROPEAN UNION - Cross border posting of workers - Posted Workers Directive
      • SINGAPORE - S Pass eligibility criteria changes
      • TURKEY - Changes to legislation on income tax in Turkey
      • UNITED KINGDOM - Trivial benefits in kind exemption
      • UNITED KINGDOM - The definition of “employer”
    • December 2020 Issue
      • AUSTRALIA - New personal income tax rates
      • CANADA - Expatriate tax issues raised by the COVID-19 crisis
    • December 2021 Issue
      • Working from Anywhere - The new reality?
      • BELGIUM - Important amendments of the special tax regime for expatriates in Belgium
      • CHINA - Clarification by the State Taxation Administration on filing of equity incentives to tax aut
      • FRANCE - Setting up a business in France
      • FRANCE - Unreported foreign accounts and policies
      • UNITED KINGDOM - COVID-19 - HMRC information sheet
    • December 2022 Issue
      • CHINA - Announcement on individual private pension plan
      • UNITED KINGDOM - UK Autumn Statement does not address IR35 reforms
      • GERMANY - Inflation compensation premium free tax and social security contributions
      • SWITZERLAND - News and current developments on work and residence permits
    • February 2019 Issue
      • HONG KONG - Latest updates on employment related legislation
      • NETHERLANDS - 2019 personal income tax and social security rates in the Netherlands
      • SINGAPORE - Compliance requirements of frequent business travellers
      • SWITZERLAND - Amendment of the Aliens Act
      • SWITZERLAND - Format change for permits
      • SWITZERLAND - New technology for control at the external Schengen borders
      • SWITZERLAND - Quota situation 2019
      • UNITED KINGDOM - Brexit - NIC after a no-deal Brexit
    • February 2020 Issue
      • FRANCE - A round up of the main 2020 Finance measures voted in on 28 December 2019
      • NETHERLANDS - Reporting obligation for employment work in the Netherlands as of 1 March 2020
      • UNITED KINGDOM - Earlier capital gains tax filing and payment dates for UK residential property disp
      • UNITED KINGDOM - National minimum wage
    • February 2021 Issue
      • INDIA - Budget update
      • JAPAN - Updates to tax return deadlines in Japan
      • SWITZERLAND - News and current developments on work and residence permits
      • SWITZERLAND - COVID-19: adapted quarantine rules and recording of contact data
      • UNITED KINGDOM - BREXIT - Social Security rules from 2021
    • February 2022 issue
      • CANADA - Claiming a home office expense deduction for the 2021 tax filing season
      • CHINA - Extension of PRC Individual Income Tax (“IIT”) preferential treatment on annual bonus, benef
      • DENMARK-FRANCE - A double tax treaty has been agreed
      • ITALY - New favourable Budget law for 2022 amendments and favourable implications for individuals
    • January 2019 Issue
      • ITALY - 2019 Budget Act - Italy introduces a new flat regime for entrepreneurs and self-employed wor
      • ITALY - 2019 Budget Act - Italy introduces a new tax relief for foreign retirees moving to Italy
      • NETHERLANDS - 30% ruling – New legislation as of 2019 / Transitional rules
      • SINGAPORE - Increase in enforcement on Central Provident Fund contribution errors
      • SINGAPORE - Proposed change in the tax treatment of accommodation benefit provided to employees
      • UNITED KINGDOM - Increase to the Immigration Health Surcharge 
      • UNITED STATES - Complexity in reporting virtual currencies
    • January 2020 Issue
      • BELGIUM - Cross-border workers: Belgium now applies the principle of “requalification”
      • CHINA - Announcements on relevant PRC individual income tax policies regarding Annual Consolidated I
      • HONG KONG - Enhanced employment protection: Employers’ rights and responsibilities
      • IRELAND - Short-term business visitors to Ireland
      • UNITED STATES - The US redesigns payroll tax withholding forms for 2020
    • January 2021 Issue
      • ARGENTINA - A one-off solidarity, extraordinary contribution levied on the assets of individuals
      • ARMENIA - Changes in income tax and social payment rates as from 1 January 2021
      • CZECH REPUBLIC - Significant changes in the taxation of individuals
      • HONG KONG - What Hong Kong employers need to know about the latest updates on statutory maternity le
      • UNITED KINGDOM - BREXIT – Social Security rules from 2021
    • January 2022 Issue
      • BELGIUM - Important amendments of the special tax regime for expatriates in Belgium – update
      • CANADA - CRA provides update on employer-provided benefits and allowances
      • HONG KONG - How will China’s ruling that the “996” work culture is illegal influence on Hong Kong’s
      • UNITED KINGDOM - HMRC update – waiver of late penalty and late payment fees
    • July 2019 Issue
      • CHINA - Notice on individual income tax preferences for Guangdong-Hong Kong-Macau Greater Bay Area
      • DENMARK - New double tax treaty between Denmark and France
      • SWITZERLAND - Discontinuation of quotas for Bulgaria and Romania
      • SWITZERLAND - Quota situation second quarter 2019
      • SWITZERLAND - Swiss Wage Protection - Results of the 2018 control activity
      • UNITED STATES - Foreign tax credits now available for French social tax paid by US persons
    • July 2020 Issue
      • BELGIUM - The impact of COVID-19 on international employment
      • COLOMBIA - Tax burden on individuals/expats in Colombia - COVID 19 update
      • UNITED KINGDOM - Termination Payments - The tax and NIC issues
      • UNITED KINGDOM - Working from home, becoming the new normal?
      • UNITED KINGDOM - When can you start payrolling benefits in kind before the start of the next tax yea
    • July 2021 Issue
      • CANADA - New employee stock option rules
      • CANADA - Tax compliance amidst the rise of a remote workforce
      • GERMANY - Taxation of Benefits in Kind
      • HONG KONG - What employers should know about Hong Kong's latest employment related legislative amend
      • UNITED KINGDOM - Substantial activities in EU/EEA countries
    • July 2022 Issue
      • AUSTRALIA - Could your ESS reporting be more efficient?
      • BELGIUM - Cross-border teleworking after COVID-19 (i.e. after 30 June 2022)
      • HONG KONG - The Legislative Council passed two employment related legislative amendments in two cons
      • HONG KONG - The Legislative Council passed the bill abolishing the mandatory provident fund (“MPF”)
      • IRELAND - Updated revenue guidance on SARP requires preplanning for assignments/transfers to Ireland
    • June 2019 Issue
      • CANADA - Taxation of non-resident entertainers and athletes in Canada
      • CYPRUS - Changes to citizenship-by-investment scheme
      • LUXEMBOURG - Social security treaty with China
      • NETHERLANDS - Compensation transition fee after two years of illness
      • SPAIN - Changes to employment law regulation on gender equality and working time in Spain
    • June 2020 Issue
      • HONG KONG - Hong Kong SAR Government unveils measures to support individuals and businesses to keep
      • UNITED KINGDOM - ​Comments from HMRC regarding non-agreement countries and NIC
      • UNITED KINGDOM - ​Employer provided COVID-19 testing for employees
      • UNITED KINGDOM - ​Paying travel and subsistence expenses for employees travelling to temporary workp
    • June 2021 Issue
      • AUSTRALIA - Superannuation guarantee percentage to increase from 1 July 2021
      • BELGIUM - Working from home post pandemic - Employers need to consider how their staff may want to w
      • IRELAND - New share reporting obligations for employers
      • UNITED STATES - The Employee Retention Credit
    • June 2022 Issue
      • DENMARK - Denmark offers a special tax regime to highly paid inbound expatriates and researchers rec
      • HONG KONG - Tax deduction for domestic rent
      • ITALY - New Italian tax guidelines on the carried interest scheme
      • UNITED KINGDOM - New legislation requires overseas entities with UK property to register and declare
    • March 2020 Issue
      • BELGIUM - Measures being implemented in relation to COVID-19
      • CHINA - Contingent relief measures to aid businesses
      • GERMANY - Initial measures in light of the COVID-19 outbreak
      • ITALY - Emergency measures for tax and social security provisions
      • NETHERLANDS - Supportive tax relief measures to help limit the financial consequences for entreprene
      • SINGAPORE - Update on travel into Singapore in light of the COVID-19 pandemic
      • SWEDEN - Swedish entry ban due to COVID-19
      • UNITED KINGDOM - Employment Tax matters to consider in light of COVID-19
      • UNITED KINGDOM - HMRC ramping up use of cross border data sharing
      • UNITED KINGDOM - Increase in annual pension allowance phase out limits
      • UNITED KINGDOM - Increase in Immigration Surcharge
      • UNITED STATES - Issues for globally mobile employees affected by COVID-19 travel restrictions
    • March 2021 Issue
      • INDIA - ESOP grant held as recognition for Indian services prior to grant and thereby taxable in Ind
      • INDIA - COVID-19 update - Supreme Court directs taxpayer to approach the CBDT and seek relaxation in
      • SINGAPORE - Updates from the Budget
      • UNITED KINGDOM - Changes to the treatment of termination payments and post-employment notice pay for
      • UNITED KINGDOM - Employment tax updates from the Budget
      • UNITED KINGDOM - International remote working remains high on employer agendas
    • March 2022 Issue
      • ARMENIA - Changes in income tax, social payment and stamp fee rates as from 1 January 2022
      • CANADA - Stock Appreciation Rights: Be considerate of dividends
      • UNITED KINGDOM - HMRC - Updated guidance regarding non-residents in the UK
      • UNITED KINGDOM - 2021/22 Employers’ year-end reporting – No relaxed deadlines
    • May 2020 Issue
      • BELGIUM - The impact of benefits granted by foreign group companies on Belgian withholding tax and r
      • INDIA - Relaxation of residency conditions for individuals stranded in India
      • UNITED KINGDOM - Coronavirus Job Retention Scheme
      • UNITED STATES - Treasury and IRS issue cross-border tax guidance related to travel disruptions arisi
    • May 2021 Issue
      • AUSTRALIA - The ongoing transformation of Australia’s borders and immigration
      • AUSTRALIA - 2021 budget announcements - Expatriates
      • AUSTRALIA - Australian Taxation Office data-matching program
      • CHINA - Main PRC Individual Income Tax preferential treatment and updated trend
      • HONG KONG - Employers and provisions on prohibiting breastfeeding discrimination and harassment
      • HONG KONG - Hong Kong minimum wage frozen for first time ever
      • UNITED KINGDOM - Short term business visitor and annual payroll reporting
      • UNITED KINGDOM - Social security updates
    • May 2022 Issue
      • HONG KONG - Will COVID-19 affect the anticipated changes to the legal limit for claiming unpaid wage
      • PORTUGAL -Non-habitual resident in Portugal
      • UNITED KINGDOM - Employment tax update - points to watch in 2022/23
      • UNITED KINGDOM - Transaction and retention bonuses - ensuring good value for your spend
    • November 2018 Issue
      • AUSTRALIA - Proposed overhaul of tax residency rules for individual
      • BELGIUM - Belgian administration takes new position in the social security treatment of equity incen
      • CANADA - Employer payroll considerations for short-term assignments to Canada
      • ITALY - Inpatriate tax regime also applicable in the case of employee assignments
      • ITALY - Withholding tax exemption on distribution from Italian real estate funds to foreign institut
      • UNITED KINGDOM - 2018 Budget
    • November 2019 Issue
      • AUSTRIA - Change in Austrian legislation - Payroll tax obligation for employees with unlimited tax l
      • CANADA - Potential changes to beneficial tax treatment on stock options
      • CHINA - Promulgation of the administrative measures on entitlement of non-resident taxpayers to tax
      • THE NETHERLANDS - Tax Plan 2020
      • UNITED KINGDOM - Double tax treaty between the UK and Gibraltar
      • UNITED KINGDOM - Murphy v HMRC - The period a bonus is 'for'
    • November 2020 Issue
      • CYPRUS - Tax relief for expatriates in Cyprus
      • SWITZERLAND - Swiss work and residence permits news
      • UNITED KINGDOM - National Insurance – Transition rules from 1 January 2021
      • UNITED STATES - FBAR updates – 2019 FBAR extended to 31 December 2020 for certain taxpayers
    • November 2021 Issue
      • BELGIUM - Revision of the current Belgian special tax regime
      • DENMARK - Ruling on potential PE for sales rep WFH in Denmark but focused on Sweden/Finland & Norway
      • ITALY - Carried interest, the new orientation of the Italian tax Authority on the application of the
      • UNITED KINGDOM - Employment tax budget commentary
      • UNITED KINGDOM - Electric Vehicles (EVs) – are they affordable?
      • UNITED KINGDOM - PAYE liability involving offshore matters – updated guidance on voluntary disclosur
    • November 2022 Issue
      • EUROPEAN UNION - Directive on transparent and predictable working conditions enters into effect
      • CANADA - Income tax considerations for social media influencers
      • IRELAND - Finance bill 2022 includes employment measures
      • SPAIN - Questions on the constitutionality of the “benchmark value” of property
      • UNITED STATES - Immigration issues for business travellers
    • October 2019 Issue
      • CHINA - China and Japan social security protocol
      • MALAWI - Taxation of expatriates in Malawi
      • SOUTH AFRICA - Expatriate employees in South Africa
      • UNITED KINGDOM - HMRC update on the availability of the tax free personal allowance after Brexit
      • UNITED KINGDOM - Social security changes for UK employees in the EU after Brexit
    • October 2020 Issue
      • CANADA - Lost COVID-19 employees in Canada: Important employer considerations
      • CANADA - Proposed changes to stock option rules
      • CZECH REPUBLIC - Stricter rules for workers posted to the Czech Republic
      • SWEDEN - Legislative proposal regarding economic employer concept
      • UNITED KINGDOM - Immigration Health Surcharge
    • October 2021 Issue
      • BELGIUM and LUXEMBOURG - The 24 day-rule between Belgium and Luxembourg: as of 2022 up to 34 days
      • CANADA - COVID-19 and medical expense tax credit
      • NETHERLANDS - 2022 Tax Budget
      • UNITED KINGDOM - Health and Social Care levy - how it will work
      • UNITED KINGDOM - Swiss Convention on Social Security Coordination
      • UNITED STATES - Initial tax proposals released from the U.S. House Ways & Means Committee
    • October 2022 Issue
      • EUROPEAN UNION - European Economic and Social Committee response to cross-border teleworkers and the
      • IRELAND - Budget 2023 measures affecting employment tax
      • NETHERLANDS - Budget proposes updates to 30% scheme
      • UNITED KINGDOM - HMRC investigating UK account holders of Euro Pacific International Bank
    • September 2019 Issue
      • CANADA - Canadian tax
      • DENMARK - Tax liability when companies cross national borders
      • HONG KONG - Don’t underpay your employees or you might pay even more
      • UNITED KINGDOM - Updates from HMRC
    • September 2020 Issue
      • CHINA - Policies on improving the methods of withholding and prepayment of individual income tax
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      • UNITED STATES - Year-end payroll tax withholding exposure
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      • HONG KONG - Will the COVID-19 pandemic replace traditional employment with the “slashie” culture?
      • ITALY - For the expatriates who moved back to Italy for covid-19 restrictions: Added insult to injur
      • UNITED STATES - The impact of US state taxation on mobile workers
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      • BELGIUM - Blueprint tax reform
      • CANADA - The CRA’s position on cryptocurrency: income tax implications
      • IRELAND - Significant forthcoming changes to the taxation treatment of company cars
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      • UNITED KINGDOM - Global mobility is vital for businesses – but how do you manage the costs?
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      • AZERBAIJAN - Recent transfer pricing developments
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      • HUNGARY - New possibility of creating Corporate Taxpayer Groups affects transfer pricing requirement
      • INTERNATIONAL - Value chain analysis
      • ISRAEL - Israeli transfer pricing income tax circulars
      • THAILAND - Transfer pricing regulatory regime and documentation requirements
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      • BRAZIL - Transfer pricing joint project with OECD
      • IRELAND - Proposed transfer pricing regime changes
      • MOROCCO - Advance Price Agreements in Morocco: How to proceed
      • PANAMA - Plan of action 13: Addition of the Country-by-Country Report within the transfer pricing fr
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      • UNITED KINGDOM - How to handle HMRC transfer pricing enquiries
    • Issue 32 - December 2019
      • DENMARK - Recent developments
      • FRANCE - Intra-group loans rates: French Administrative Supreme Court ends tax uncertainty
      • INTERNATIONAL - Further OECD guidance on Country-by-Country Reporting
      • SOUTH AFRICA - Amendments to South African transfer pricing regulations 
      • SRI LANKA - Revised transfer pricing regulations
    • Issue 33 - March 2020
      • BRAZIL - Transfer pricing in Brazil - Towards convergence with the OECD standard
      • CHINA - Latest developments in transfer pricing audit and inspection
      • GERMANY - Draft ATAD implementation act
      • INTERNATIONAL - Transfer pricing on financial transactions
      • NORTH MACEDONIA - Transfer pricing legislation amended in accordance with BEPS standards
    • Issue 34 - October 2020
      • INTERNATIONAL/OECD - Financial guarantees
      • AUSTRALIA - The Australian landscape - Current and future
      • BELGIUM -Belgian tax administration publishes two circular letters on transfer pricing
      • CANADA -Canada Appeals Court rules in Cameco’s transfer pricing dispute involving Swiss subsidiary
      • CHINA - Latest transfer pricing updates
      • ECUADOR - Transactions between related parties: Prior assessment consultations
      • SAUDI ARABIA - Transfer pricing guidelines update 2.0
    • Issue 35 - April 2021
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      • DENMARK - Submission of transfer pricing documentation now mandatory
      • GERMANY - Guidance updated on taxpayer obligations during transfer pricing exam
      • IRELAND - New transfer pricing revenue guidance
      • ISRAEL - The Israeli tax authority tightening its standpoint regarding development centres
      • ITALY - Transfer pricing developments
      • RWANDA - Transfer pricing developments
      • SINGAPORE - The IRAS’ COVID-19 transfer pricing guidance and what it means for companies
      • THAILAND - Comprehensive updates on Thailand Transfer Pricing
      • TUNISIA - Harmonisation of transfer pricing regulations with international standards
    • Issue 36 - August 2021
      • ARGENTINA - New simplified transfer pricing regime introduced
      • AUSTRALIA - ATO releases compliance guidance for intangible arrangements with cross-border related p
      • INTERNATIONAL - Intragroup and low-value-adding services - A BRICS perspective
      • CHINA - New simplified procedure for unilateral APAs introduced
      • GERMANY - Germany enacts changes to transfer pricing rules
      • UNITED KINGDOOM - Major transfer pricing documentation changes proposed
      • UNITED STATES - Transfer pricing considerations for LIBOR transition
    • Issue 37 - December 2021
      • AUSTRIA - Updated domestic transfer pricing guidelines reflect OECD guidelines
      • CYPRUS - Transfer pricing rules to be codified
      • DENMARK - Documentation rules for domestic transactions abolished, but rules for cross-border transa
      • EUROPEAN UNION - EU adopts new rules on public country-by-country reporting
      • FINLAND - Changes to transfer pricing adjustment provision
      • ITALY - Circular letter to clarify transfer pricing documentation requirements released
      • JORDAN - Transfer pricing instructions include OECD-type documentation requirements
      • NETHERLANDS - Proposed legislation would address transfer pricing mismatches
      • PANAMA - Supreme Court upholds transfer pricing penalty on a taxpayer in a special tax-exempt area
      • POLAND - Changes to transfer pricing documentation rules to apply as from 2022
      • SINGAPORE - Transfer pricing guidelines updated to incorporate new content
      • THAILAND - Tax authorities clarify transfer pricing documentation and CbCR requirements
      • UNITED KINGDOM - Outcome of government consultation on transfer pricing announced
      • ZAMBIA - 2022 budget includes changes to CbCR rules
    • Issue 38 - March 2022
      • AUSTRALIA - Patent box legislation introduced
      • MEXICO - Transfer pricing law changes enter into effect
      • OECD - Draft model rules on Amount A of Pillar One released for public consultation
      • OECD - New edition of transfer pricing guidelines issued
      • PORTUGAL - New transfer pricing rules and documentation requirements enter into effect
      • INTERNATIONAL - Transfer pricing bytes
      • UNITED STATES - State transfer pricing takes center stage
    • Issue 39 - June 2022
      • BRAZIL - Tax authorities unveil plan to align Brazil's transfer pricing rules to international stand
      • CZECH REPUBLIC - Impact of new Transfer Pricing Guidelines
      • INTERNATIONAL - Transfer pricing bytes
      • SOUTH AFRICA - Draft interpretation note on intragroup financial arrangements issued for public comm
      • SPAIN - 2022 tax audit plan and CbC reporting findings released
      • UNITED KINGDOM - HMRC’s transfer pricing and diverted profits tax statistics – a view on results and
      • UNITED STATES - Customs duty refunds on transfer pricing adjustments
      • UNITED STATES - Differences between transfer pricing and financial reporting valuations
    • Issue 40 - September 2022
      • AUSTRALIA - Treasury consultation paper details multinational enterprise crackdown
      • INTERNATIONAL - BDO submits comments to OECD on Pillar One Progress Report
      • INTERNATIONAL - OECD holds public consultation on Pillar One Progress Report
      • INTERNATIONAL - Transfer pricing bytes
      • ISRAEL - Transfer pricing documentation legislation approved for 2022
      • NETHERLANDS - New transfer pricing decree approved
      • UNITED KINGDOM - BlackRock ruling shakes up the landscape for acquisition structures
      • UNITED KINGDOM - HMRC releases draft legislation on transfer pricing documentation changes
    • Issue 41 - December 2022
      • CHINA - Shenzhen customs, tax authorities to collaborate on transfer pricing of related-party import
      • EUROPEAN UNION/LUXEMBOURG - CJEU rules no state aid in Fiat case
      • GERMANY - Final draft bill on public country-by-country reporting published
      • INTERNATIONAL - OECD releases public consultation document on Amount B of Pillar One
      • INTERNATIONAL - Transfer pricing bytes
      • MALTA - Transfer pricing rules published
      • SOUTH AFRICA - Transfer pricing net broadened with introduction of Associated Enterprises Concept
      • UNITED KINGDOM - Transfer pricing documentation requirements changes closer to becoming reality
    • Archived Issues
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    • EUROPEAN UNION - CJEU ends open public access to UBO register
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    • UNITED KINGDOM - UK Chancellor delivers 2022 Autumn Statement
    • NETHERLANDS - Consultation launched on Minimum Tax Act 2024 (Pillar Two)
    • AUSTRALIA - Budget 2022-23 includes measures affecting MNEs, including changes to the thin cap rules
    • IRELAND - 2023 budget measures affecting businesses
    • UNITED KINGDOM - Mini budget measures include scrapping of planned corporate tax rate increase
    • NETHERLANDS - Highlights of main tax proposals in budget 2023
    • EUROPEAN UNION - Five member states release statement on unilateral implementation of Pillar 2
    • NETHERLANDS - Dutch court questions compatibility of domestic anti-base erosion rule with EU law
    • UNITED KINGDOM - What to expect from the new UK Prime Minister
    • INTERNATIONAL - OECD extends time frame for completion of Pillar One project, seeks input on new gui
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    • INTERNATIONAL - OECD Pillar One tax rules pushed back to 2024 as technical work continues
    • CANADA - Details and impact of proposed interest deductibility rules
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    • ITALY - Implementing rules for the new super deduction released
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    • SINGAPORE - 2022 Budget includes announcement on Pillar Two minimum effective tax rate
    • HONG KONG - 2022/23 Budget includes measures to implement BEPS 2.0
    • AUSTRALIA - Budget 2022-23 measures affecting businesses
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    • New Spanish National court criterion restricts software development projects access to Innovation te
  • Healthcare

• COVID_19

• Audit & Assurance
  • IFRS
  • Client Advisories
  • Flash Reports

• Tax
  • EU Direct Tax
  • Expatriate Tax
    • Netherlands - Netherlands employee participation plans explained
    • India - India amends rule for calculating value of accommodation benefit provided by employer
  • Indirect Tax
    • China - VAT reduction and exemption extended for small-scale taxpayers
  • International Tax
    • Tax as an essential part of your ESG Agenda
    • What is Pillar Two and why is it important?
  • Private Client Tax Services
    • European Property Tax Guide 2023
    • Global reporting and the challenges of supporting multijurisdictional clients
    • BDO Global opportunities for relocation
  • R&D tax credits and incentives
  • Transfer Pricing
    • React | Adapting royalties and service payments in the short and longer term economic environment
  • Value Chain
  • World Wide Tax
    • BDO Corporate Tax News - Issue 67

• Advisory
  • Corporate Finance
    • Publication: COVID HAS DEEPLY IMPACTED SPANISH M&A, BUT...
    • BDO Horizons 2023 - Issue 3
  • Cybersecurity
  • RAS
    • Global Risk Landscape 2022
    • Global report - Internal audit of the future
  • Technology Advisory

• GVC Microsite Case Studies
  • Global Value Chain 1
  • Global Value Chain 2
  • Global Value Chain 3

• Other and GO
  • M&A Software Sector Update Q2-2022
  • Automotive Sector Update Q2-2022
  • INTERNATIONAL WOMEN'S DAY 2021
  • Automotive Sector update Q1-2021
  • Automotive Sector update Q2-2021
  • Automotive Sector Update Q3-2021
  • Automotive Sector Update Q4-2021
  • M&A Software Sector Update Q1-2022
  • Automotive Sector Update Q1-2022
  • Automotive Sector update Q2-2023
  • M&A Software Sector Update Q1-2023
  • Automotive Sector Update Q1-2023
  • M&A Software Sector Update Q4-2022
  • Automotive Sector Update Q4-2022

• RAPP

• Archive

• BDO Countries
  • 86% of surveyed representatives of Latvian companies admit that the implementation of corporate gove

• BSO

• One year of the Russia-Ukraine War

• Tech & Media Watch Blog

  • April 2021

    • Starlink– How Musk’s satellites may force Telecoms into 5G-overdrive

  • April 2022

    • From the power of 5G to the end of the SIM: a conversation with Sierra Wireless CEO Phil Brace
    • How interest rates, inflation, and geopolitical uncertainty influence TMT M&A valuations

  • August 2022

    • How insulated is technology M&A from rising interest rates and inflation?
    • Hyperscalers and micro-scalers: how BT is reinventing partnerships large and small
    • Will cloud-native finish what Skype and WhatsApp started?

  • December 2021

    • Recruiting to fill the skills gap: Why you need to improve your tech recruitment strategy

  • February 2022

    • The future of telecoms and expansion of fibre networks: Interview with Jonathan Rowan
    • Where will Netflix head after computer games?
    • Why transfer pricing is critical for the world’s premier tech hubs

  • January 2021

    • The M&A metrics software companies need to know

  • January 2022

    • International tax incentive and grant options for the creative industries are near-endless – so how
    • The evolution of Ed-tech: trends to watch in 2022
    • What are the biggest changes to technology M&A and M&A processes in the UK due to COVID-19?
    • Why Estonia’s technology companies are worth twice its national budget

  • January 2023

    • Five trends defining TMT companies’ reward and remuneration strategy

  • July 2021

    • Telemedicine and Telecoms – A new treasure trove or Pandora’s box of data
    • The conundrum of Media valuations in the storm

  • July 2022

    • What does the global reset mean for TV and media?

  • June 2021

    • New technology developments stimulate e-commerce investment and growth
    • What PE's increasing appetite means for media companies

  • June 2022

    • Creative shortages in TV and media raise novel tax questions

  • March 2021

    • How COVID is Changing the SaaS/Vertical Software Landscape for M&A
    • How Fintech companies can get the best from Private Equity Investment

  • May 2021

    • How a battle over chips changes the risk landscape for Telecoms

  • May 2022

    • 6 things you can do now to reduce business risks around your IT systems
    • How start-up companies are revolutionising carbon tracking and reporting
    • Perfect storm for cybersecurity leads to rising M&A activity

  • November 2021

    • As interest in industry 4.0 M&A grows, data remains a sticking point
    • What are the carbon emissions of your content?
    • What are the most significant changes to M&A and M&A processes due to COVID-19?
    • Five reasons Latin American TMT companies are seeing increased investor interest

  • November 2022

    • Female entrepreneurs discuss women in technology
    • How the new normal creates cybersecurity headaches for telecoms
    • Investment and M&A point to next-generation upskilling and EduTech solutions
    • Why Moonhub is the name of the game in virtual reality training

  • October 2021

    • What will live entertainment look like in five years?

  • October 2022

    • Fintech: how vendor due diligence helps PE investment
    • What is the impact of the US lagging on 5G?
  • Contributors
    • Aftab Jamil
    • Alex Lacobelli
    • Alexandra Hardy
    • Alvaro Marco
    • Amy Yau
    • Andrew Viner
    • Conor Lambert
    • Dan Harris
    • Dan McGeown
    • Dario Lima
    • David Butcher
    • David Ellis
    • Derek Neil
    • Eitan Yam
    • Eric Picarle
    • Ian McBane
    • Ian Shapiro
    • Jonathan Rowan
    • Kevin Bianchi
    • Kristjan Puu
    • Laurie Dicker
    • Leadership Team TMT LATAM
    • Luis Romero
    • Marc Reinecke
    • Ophir Zilbiger
    • Patrick Bisceglia
    • Paul Birch
    • Paul Russell
    • Peter Smithson
    • Russell Diller
    • Scott Hendon
    • Sebastian Stevens
    • Stephen Moorcroft
    • Teresa Morahan
    • Tim Aman
    • Tom Mannion
    • Vinesh Bharadwa
    • Yudhi Prasetyo

  • September 2020

    • Five graphs illustrate why Latin America could see a Tech explosion

  • September 2021

    • How technology companies can prepare for SPAC investment
    • The trends leading to healthcare technology M&A growth

  • September 2022

    • How AI and the Internet of Things change the game for telecoms

• Valuations Blog
  • Contributors
    • Adam Cuthbertson | Senior Manager
    • Alexandre Streel
    • Brendan Rooney
    • Craig Davies
    • Ernie de Lachica
    • Faisal Anwar
    • Hartmut Paulus
    • Marcus Bartl
    • Michael Taylor
    • Moti Dattelkramer
    • Paul Gill
    • Peter Gouw
    • Tom Mannion
    • Josh Lowenstein
    • Virginie Meunier

• 2023
  • AFA, a leading audit and consulting firm in Bulgaria, joins BDO
  • BDO Digital recognised as the winner of 2023 Microsoft Security Partner of the Year
  • Corporate Finance completes 2,095 deals in 2022
  • International Women's Day 2023
  • New generation of CFOs driving broader view of business performance and purpose
  • New Global Leadership Team
  • Trond-Morten Lindberg becomes BDO’s Global Chief Strategy and Operations Officer (CSOO)
  • Zara Hovhannisyan becomes BDO’s Global General Counsel

• 2022
  • BDO announces financial results 2022
  • Corporate Finance completes 2,095 deals in 2022
  • Jay Duke becomes BDO’s Global Head of Advisory
  • Pat Kramer becomes BDO’s Global CEO
  • BDO announces the appointment of the new Global CEO
  • BDO and Microsoft expand their strategic alliance to drive business impact through digital excellenc
  • BDO appoints new Head of the Global Industry Technology, Media and Telecommunications (TMT)
  • Daphna Smuckler becomes BDO’s Global Head of Audit & Assurance
  • INTERNATIONAL WOMEN'S DAY 2022

• 2021
  • BDO announces financial results 2021
  • BDO announces launch of Global Value Chain Solutions
  • The largest Hungarian M&A consultant company has joined BDO
  • BDO wins DAX-30-listed client SAP
  • INTERNATIONAL WOMEN'S DAY 2021
  • Xero Global Partner status awarded to BDO

• 2020
  • BDO strengthens its Business Services & Outsourcing team

• IFRS News
  • 22 July 2022 • Jens Freiberg is reappointed to the IFRS Interpretations Committee
  • 30 November - 1 December 2020 Emerging Economies Group meeting report available
  • 57 Organisations, including BDO, release open letter encouraging the EU to act on ESG Reporting
  • Accountancy Europe comments on the draft delegated Act on ESRS calling for alignment between the ESR
  • Accountancy Europe issues letter to European Commissioner on European Sustainability Standards
  • Agenda for the World Standard Setters Conference now available
  • Andreas Barckow, IASB Chair, delivers his inaugural speech at the World Standard-setters Virtual Con
  • Annual exchange of views between the Committee of Economic and Monetary Affairs of the European Parl
  • April 2021 IASB meeting papers available
  • April 2021 IASB Update available
  • April 2021 IFRIC Update available
  • April 2021 IFRS Advisory Council agenda and agenda papers available
  • April 2022 IFRIC update posted
  • April 2022 IFRS Advisory Council meeting summaries available
  • April 2023 IASB agenda and meeting papers now available
  • April 2023 IASB supplementary meeting agenda and meeting papers available
  • April 2023 IASB Supplementary Update now available
  • April 2023 IASB Update now available
  • April 2023 IFASS meeting report available
  • April 2023 IFRS Advisory Council agenda and meeting papers now available
  • April 2023 IFRS Advisory Council meeting summary now available
  • April 2023 Integrated Reporting and Connectivity Council agenda and meeting papers now available
  • April 2023 ISSB agenda and meeting papers now available
  • April 2023 ISSB supplementary meeting agenda and meeting papers now available
  • April 2023 ISSB supplementary meeting Update: ISSB decides to prioritise climate-related disclosures
  • April 2023 ISSB Update now available
  • April 2023 Sustainability Consultative Committee meeting summary now available
  • ARC vote on IFRS 17 reflected in EFRAG Endorsement Status Report
  • August 2023 supplementary IASB meeting agenda and meeting papers now available
  • August 2023 supplementary IASB update available
  • Basis for Conclusions for EFRAG’s Climate Standard Prototype working paper published
  • BDO publishes IFRB 2022/01 31 December 2021 Year-end IFRS Update
  • BDO publishes IFRB 2022/02 Hyperinflationary Economies as at 31 December 2021
  • BDO publishes IFRB 2022/03 Hyperinflationary Economies Update - 30 April 2022
  • BDO publishes IFRB 2022/04 30 June 2022 period-end IFRS Update
  • BDO publishes IFRB 2022/05 IASB issues amendments to IFRS 16 - Lease liability in a sale and leaseba
  • BDO publishes IFRB 2022/06 Hyperinflationary Economies Update - 31 October 2022
  • BDO publishes IFRB 2022/07 IASB issues amendments to IAS 1 - Non-current liabilities with covenants
  • BDO publishes IFRB 2022/08 Hyperinflationary Economies Update - 30 November 2022
  • BDO publishes IFRB 2022/09 Accounting in Times of Uncertainty
  • BDO publishes IFRB 2023/01 31 December 2022 Year-end IFRS Update
  • BDO publishes IFRS At a Glance - 31 December 2021
  • BDO publishes IFRS At a Glance - 31 December 2022
  • BDO publishes IFRS In Practice 2022/2023 - Accounting for Convertible Notes
  • BDO publishes Illustrative Financial Statements as at 31 December 2021
  • BDO publishes Illustrative Financial Statements as at 31 December 2022
  • BDO publishes ISRB 2022/01 31 December 2021 Year-end Sustainability Reporting Update
  • BDO publishes ISRB 2022/02 Q1 2022 Sustainability Reporting Update
  • BDO publishes ISRB 2022/03 - EU Sustainability Reporting - Comparison of Draft CSRD to NFRD Requirem
  • BDO publishes ISRB 2022/04 Q2 2022 Sustainability Reporting Update
  • BDO publishes ISRB 2022/05 - EU Reporting - Corporate Sustainability Reporting Directive (CSRD) Requ
  • BDO publishes ISRB 2022/06 Q3 2022 Sustainability Reporting Update
  • BDO publishes ISRB 2022/07 EU Reporting - CSRD Requirements Finalised and First Batch of ESRS Delive
  • BDO publishes ISRB 2023/01 31 December 2022 year-end Sustainability Reporting Update
  • BDO publishes ISRB 2023/02 Q1 2023 Sustainability Reporting Update
  • BDO publishes H1 Illustrative IFRS Financial Statements (30 June 2023)
  • BDO publishes ISRB 2023/04 Q2 2023 Sustainability Reporting Update
  • BDO publishes Q1 Illustrative IFRS Financial Statements (31 March 2022)
  • BDO publishes Q1 Illustrative IFRS Financial Statements (31 March 2023)
  • BDO publishes Sustainability At a Glance - ESRS E1 Climate Change
  • BDO publishes Sustainability At a Glance - The Greenhouse Gas Protocol
  • BDO publishes Sustainability Frameworks - A Snapshot: September 2021
  • BDO publishes Sustainability Reporting - 10 Questions Boards Should Know the Answers To
  • BDO publishes update to COVID-19 Disclosure Supplement
  • BDO publishes update to IFRS In Practice publication series - 2022/2023
  • BDO released Articulate Rise course on September 2021 IFRIC meeting
  • BDO releases IFR Bulletin 2021/05 - IASB Proposes Extension to COVID-19 Practical Expedient (IFRS 16
  • BDO publishes update to IFRS At a Glance as at 31 December 2020
  • BDO releases IFR Bulletin 2021/01 - 31 December 2020 year-end IFRS update
  • BDO releases IFR Bulletin 2021/02 - Hyperinflationary Economies for the period ended 31 December 202
  • BDO releases IFR Bulletin 2021/03 – Going Concern - IFRS Foundation publishes guidance on disclosure
  • BDO releases IFR Bulletin 2021/04 – IASB publishes Exposure Draft – Regulatory Assets & Regulatory L
  • BDO releases IFR Bulletin 2021/06 – Classification of Liabilities as Current or Non-Current: FAQs
  • BDO releases IFR Bulletin 2021/07 - IASB Issues Amendments to IAS 1, IAS 8 and IFRS Practice Stateme
  • BDO releases IFR Bulletin 2021/08 COVID-19 Related Rent Concessions Beyond 30 June 2021: Extension o
  • BDO releases IFR Bulletin 2021/09 - IASB publishes Exposure Draft – Disclosure Requirements in IFRS
  • BDO releases IFR Bulletin 2021/10 - IASB Issues Amendments to IAS 12 – Deferred Tax Related to Asset
  • BDO releases IFR Bulletin 2021/11 - 30 June 2021 Period-end IFRS update
  • BDO releases IFR Bulletin 2021/12 - IASB publishes Exposure Draft – Subsidiaries without Public Acco
  • BDO releases IFRB 2021/13 - IAS issues Exposure Draft to Amend IAS 1 - Non-current Liabilities with
  • BDO releases IFRB 2023/02 IASB publishes Exposure Draft International Tax Reform—Pillar Two Model Ru
  • BDO releases IFRB 2023/03 IASB publishes Exposure Draft – Amendments to the Classification and Measu
  • BDO releases IFRB 2023/04 IASB issues Amendments to IAS 12 – International Tax Reform – Pillar Two M
  • BDO releases IFRB 2023/05 IASB issues Amendments to IAS 7 & IFRS 7 – Supplier Finance Arrangements
  • BDO releases IFRB 2023/06 Implications of IFRS 17 for Non-insurers
  • BDO releases IFRB 2023/07 30 June 2023 Period-end IFRS Accounting Standards Update
  • BDO releases IFRB 2023/08 IASB issues amendments to IAS 21 – Lack of Exchangeability
  • BDO releases IFRS In Practice 2021/2022: IFRS 10 Consolidate Financial Statements
  • BDO releases illustrative interim financial statements as at 30 June 2021
  • BDO releases illustrative interim financial statements as at 30 June 2022
  • BDO releases Illustrative Interim IFRS Financial Statements for the quarter ended 31 March 2021
  • BDO releases ISRB 2023/03 ISSB issues IFRS S1 General Requirements for Disclosure of Sustainability-
  • BDO releases new IFRS resource - IFRS FAQs
  • BDO releases online course for April and June 2021 IFRIC meetings
  • BDO releases online course on December 2020 IFRIC Meeting
  • BDO releases online course on March 2021 IFRIC Meeting
  • BDO releases Online Training course on Sustainability Reporting; TCFD Explained – Overview and Examp
  • BDO releases publication: ESG and the Business Case for Dealing with Climate Change
  • BDO releases publication: IFRS in Practice 2021/2022 – Accounting for convertible notes
  • BDO releases update to IFRS At a Glance as at 30 June 2021
  • BDO releases update to IFRS At a Glance as at 30 June 2022
  • BDO submits comment letter in response to IASB’s Exposure Draft International Tax Reform - Pillar Tw
  • BDO submits comment letter in response to IASB’s Exposure Draft of the proposed amendments to IFRS f
  • BDO submits comment letter on IFRIC Tentative Agenda Decision Definition of a Lease – Substitution R
  • BDO submits comment letter to IASB on Discussion Paper 2020/2 Business Combinations under Common Con
  • BDO submits comment letter to IASB on Exposure Draft 2021/1 Regulatory Assets and Regulatory Liabili
  • BDO submits comment letter to IASB on Exposure Draft 2021/4: Lack of Exchangeability
  • BDO submits comment letter to IASB on Exposure Draft 2023/2 Amendments to the Classification and Mea
  • BDO submits comment letter to IASB on Exposure Draft ED/2021/08: Initial Application of IFRS 17 and
  • BDO submits comment letter to IASB on Request for Information – Third Agenda Consultation
  • BDO submits comment letter to IASB on the Proposed Targeted Amendments to the IFRS Foundation Consti
  • BDO submits comment letter to ISSB on Request for Information – Consultation on Agenda Priorities
  • BDO submits comment letter to the IASB on Exposure Draft 2021/3 Disclosure Requirements in IFRS Stan
  • BDO submits comment letters to ISSB in response to IFRS Sustainability Disclosure Standards Proposal
  • BDO submits two comment letters in response to IASB documents
  • BDO updates IFRS FAQs for three IFRIC Agenda Decisions
  • BDO updates the IFRS FAQs for IFRIC Agenda Decision on Principal versus Agent: Software Reseller (IF
  • Bruce Mackenzie appointed as new Chair of IFRS Interpretations Committee
  • Chair of IFRS Foundation Trustees discusses path to global sustainability standards
  • Chair of International Sustainability Standards Board (ISSB) Announced
  • Chair of the IFRS Foundation provides update on the appointments to the inaugural ISSB
  • Commencement of endorsement of IFRSs by the UK
  • Compilation of Agenda Decisions – Volume 4 published by IFRS Foundation
  • Council of the European Union approves Corporate Sustainability Reporting Directive (CSRD)
  • December 2020 Accounting Standards Advisory Forum (ASAF) meeting summary available
  • December 2022 Accounting Standards Advisory Forum agenda and meeting papers available
  • December 2022 Accounting Standards Advisory Forum meeting summary now available
  • December 2022 Due Process Oversight Committee meeting summary now available
  • December 2022 Emerging Economies Group agenda and meeting papers available
  • December 2022 IASB agenda and meeting papers available
  • December 2022 IASB Update available
  • December 2022 IFRS for SMEs Accounting Standard Update available
  • December 2022 IFRS Taxonomy Consultative Group agenda and meeting papers available
  • December 2022 IFRS Taxonomy Consultative Group meeting summary now available
  • December 2022 ISSB agenda and meeting papers available
  • December 2022 ISSB Jurisdictional Working Group meeting summary now available
  • December 2022 ISSB Update available
  • December IASB meeting agenda and papers available
  • Draft delegated act released – significant modifications to European Sustainability Reporting Standa
  • Due Process Oversight Committee (DPOC) approves publication of ISSB Exposure Drafts
  • Due Process Oversight Committee October 2021 meeting papers available
  • EFRAG and GRI issue joint statement on interoperability
  • EFRAG and GRI sign Statement of Cooperation
  • EFRAG and the European Commission meet with international sustainability standard setters and other
  • EFRAG endorsement status report - Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Interest
  • EFRAG endorsement status report now reflects amendments to IAS 1 and IFRS Practice Statement 2 (Disc
  • EFRAG Endorsement Status Report reflects amendment to IAS 12
  • EFRAG Endorsement Status Report reflects amendments to IFRS 3, IAS 16, IAS 37 and Annual Improvement
  • EFRAG Endorsement Status Report updated for Amendments to IFRS 16
  • EFRAG Endorsement Status Report updated for amendments to IFRS 17
  • EFRAG Endorsement Status Report updated for endorsement of amendments to IFRS 16
  • EFRAG Endorsement Status Report updated for endorsement of IAS 12
  • EFRAG issues Draft Comment Letter ED/2021/3 Disclosure Requirements in IFRS Standards—A Pilot Approa
  • EFRAG issues draft comment letter in response to IASB’s Request for Information on Post-implementati
  • EFRAG issues draft comment letter on IASB’s Agenda Consultation
  • EFRAG issues Draft Comment Letter on ISSB’s Exposure Draft on International Applicability of SASB St
  • EFRAG issues Draft Comment Letter on ISSB’s Request for Information on Agenda Priorities
  • EFRAG issues online questionnaire for small and medium entities on IASB’s proposed approach to devel
  • EFRAG issues the set of Basis for Conclusions for its first set of draft ESRS
  • EFRAG launches public consultation on Draft European Sustainability Reporting Standard (ESRS)
  • EFRAG launches survey relating to its Discussion Paper Accounting for Crypto-Assets (Liabilities)
  • EFRAG launches survey relating to the post-implementation review of IFRS 10, 11 and 12 by IASB
  • EFRAG launches surveys on Regulatory Assets and Regulatory Liabilities Exposure Draft
  • EFRAG provides update on Elaboration of EU Sustainability Reporting Standards
  • EFRAG provides update on its progress towards issuing European Sustainability Reporting Standards (E
  • EFRAG PTF-ESRS welcomes ‘Climate Standard Prototype’ working paper
  • EFRAG publishes assessment of interoperability between ESRS 2 & ESRS S1 and IFRS S1 & S2
  • EFRAG publishes comment letter in response to IASB's Discussion Paper DP/2020/2 Business Combination
  • EFRAG publishes Discussion Paper Accounting for Variable Consideration
  • EFRAG publishes Discussion Paper: Better Information on Intangibles
  • EFRAG publishes draft comment letter in response to IASB’s Exposure Draft International Tax Reform -
  • EFRAG publishes draft comment letter on Exposure Draft Amendments to the Classification and Measurem
  • EFRAG publishes draft comment letter on IASB’s Discussion Paper DP/2020/2 Business Combinations unde
  • EFRAG publishes draft comment letter on IASB’s Exposure Draft Initial Application of IFRS 17 and IFR
  • EFRAG publishes Draft Comment Letter on IASB’s Exposure Draft on Lease Liability in a Sale and Lease
  • EFRAG publishes draft comment letter on IASB’s Exposure Draft Subsidiaries without Public Accountabi
  • EFRAG publishes Draft Comment Letter on IASB's Exposure Draft Covid-19-Related Rent Concessions Beyo
  • EFRAG publishes Draft Comment Letter on IASB's Exposure Draft ED/2021/4 Lack of Exchangeability
  • EFRAG publishes draft comment letter on IFRS Practice Statement Exposure Draft ED/2021/6 Management
  • EFRAG publishes Feedback Statement on Regulatory Assets and Regulatory Liabilities
  • EFRAG publishes Feedback Statement on the IASB’s Exposure Draft ED/2020/4 Lease Liability in a Sale
  • EFRAG publishes final comment letter in response to IASB’s Exposure Draft International Tax Reform -
  • EFRAG publishes Final Comment Letter on IASB’s ED/2021/2 Covid-19-Related Rent Concessions beyond 30
  • EFRAG publishes final comment letter on IASB’s Exposure Draft ED/2021/8 Initial Application of IFRS
  • EFRAG publishes Final Comment Letter on IASB’s Third Agenda Consultation
  • EFRAG publishes final Comment Letter on Lack of Exchangeability
  • EFRAG publishes final Comment Letter on Regulatory Assets and Regulatory Liabilities
  • EFRAG publishes its Draft Comment Letter on IASB Exposure Draft ED/2021/1 Regulatory Assets and Regu
  • EFRAG publishes its final Comment Letter on Business Combinations – Disclosures, Goodwill & Impairme
  • EFRAG publishes its Final Comment Letter on IASB’s Exposure Draft ED ED/2020/4 Lease Liability in a
  • EFRAG publishes its Final Letter on IFRIC’s Tentative Agenda Decision in the final phase of implemen
  • EFRAG publishes reports submitted to EC setting out recommendations on the development of EU sustain
  • EFRAG publishes second set of ‘working papers’ of draft European Sustainability Reporting Standards
  • EFRAG publishes the set of Basis for Conclusions of its ESRS Exposure Drafts
  • EFRAG releases a series of educational videos on the first set of draft ESRS
  • EFRAG releases publication – An EU Perspective on the IASB’s Proposed Scope for Subsidiaries without
  • EFRAG requests comments on its draft endorsement advice on Amendments to IAS 12
  • EFRAG requests comments on its Draft Endorsement Advice on Covid-19-Related Rent Concessions Beyond
  • EFRAG requests comments on its draft endorsement advice on Definition of Accounting Estimates (Amend
  • EFRAG requests comments on its draft endorsement advice on Disclosure of Accounting Policies (Amendm
  • EFRAG requests comments on preparatory draft for the endorsement advice on International Tax Reforms
  • EFRAG Secretariat issues a Briefing on Business Combinations under Common Control
  • EFRAG Secretariat issues a Briefing on Regulatory Assets and Regulatory Liabilities
  • EFRAG seeks comments on draft Endorsement Advice on Amendments to IFRS 16
  • EFRAG seeks comments on due process procedures on EU sustainability reporting standard-setting
  • EFRAG seeks comments on its draft Endorsement Advice on Supplier Finance Arrangements (Amendments to
  • EFRAG seeks responses to surveys relating to IASB’s Agenda Consultation and EFRAG’s Proactive Resear
  • EFRAG submits its Endorsement Advice on amendment to IAS 1 and IFRS Practice Statement 2 to European
  • EFRAG submits its Endorsement Advice on amendment to IAS 8 to European Commission
  • EFRAG submits its Endorsement Advice on Amendments to IAS 1 to the European Commission
  • EFRAG submits its Endorsement Advice on COVID-19 Related Rent Concessions beyond 30 June 2021 (Amend
  • EFRAG submits its Endorsement Advice on International Tax Reform—Pillar Two Model Rules (Amendments
  • EFRAG submits its Final Endorsement Advice on IFRS 17 Insurance Contracts to European Commission
  • EFRAG submits its response to the IASB’s Request for Information on Post-Implementation Review of IF
  • EFRAG submits the first set of draft ESRS to the European Commission
  • EFRAG welcomes its new Sustainability Board and publishes additional ESRS working papers
  • EFRAG welcomes its role in the European Commission’s proposal for a new CSRD
  • ESAs put forward common understanding of greenwashing
  • ESMA Announces Enforcement Priorities for 2021 Annual Financial Reports
  • ESMA announces Enforcement Priorities for 2022 annual financial reports
  • ESMA issues Statement on recommendations for disclosures of expected impacts of IFRS 17 implications
  • ESMA publishes 2021 Corporate Reporting Enforcement and Regulatory Activities
  • ESMA publishes 26th Extract from Enforcement Decisions database
  • ESMA publishes 27th Extract from Enforcement Decisions database
  • ESMA publishes extract from database of enforcement decisions
  • ESMA publishes its 2022 Corporate Reporting Enforcement and Regulatory Activities Report
  • ESMA publishes response to IASB’s Request for Information on Post Implementation Review of IFRS 10,
  • ESMA releases Report on ECL Disclosures of Banks
  • ESMA releases Statement on implications of war in Ukraine on half-yearly financial reports
  • ESMA submits questions related to IFRS 9 and IAS 20 to IFRIC
  • ESMA supports the endorsement of IFRS 17 Insurance Contracts
  • European Banking Authority publishes report summarising findings on implementation of IFRS 9 in the
  • European Commission adopts ESRS
  • European Commission calls on EFRAG to prioritise implementation support for the first set of ESRS ov
  • European Commission invites EFRAG to start technical work on draft Sustainability Reporting Standard
  • European Lab@EFRAG Project Task Force publishes report on business model, sustainability risks and o
  • FASB removes project on subsequent accounting for goodwill from technical agenda
  • February 2021 IASB meeting papers and agenda now available
  • February 2021 IASB update available
  • February 2021 IFRIC update available
  • February 2021 IFRS Advisory Council meeting agenda and agenda papers now available
  • February 2021 IFRS Advisory Council meeting agenda released
  • February 2021 IFRS Advisory Council meeting report available
  • February 2021 IFRS Interpretations Committee meeting agenda and papers now available
  • February 2021 IFRS Taxonomy Consultative Group meeting papers now available
  • February 2021 ITCG meeting summary available
  • February 2021 SME Implementation Group meeting report now available
  • February 2022 IFRIC Update Published
  • February 2022 IFRS Interpretations Committee agenda and meeting papers posted
  • February 2023 Accounting Standards Advisory Forum meeting summary now available
  • February 2023 IASB agenda and meeting papers now available
  • February 2023 IASB Update now available
  • February 2023 IFRS Advisory Council meeting summary available
  • February 2023 IFRS Taxonomy Consultative Group agenda and meeting papers now available
  • February 2023 IFRS Taxonomy Consultative Group meeting summary now available
  • February 2023 ISSB agenda and meeting papers now available
  • February 2023 ISSB Update now available
  • February IASB Update Available
  • Financial Stability Board asks IFRS Foundation to take over TCFD’s monitoring responsibilities
  • Financial Stability Board to work with the ISSB, IOSCO and other bodies to promote wide use of the I
  • FSB submits report addressing financial risks from climate-change to the G20
  • G20 Finance Ministers look forward to early finalisation of ISSB’s inaugural standards
  • G20 leaders express support for upcoming ISSB standards
  • G20 looks forward to ISSB’s finalised standards
  • G7 welcome the ISSB’s work on global baseline
  • G7 welcomes ISSB’s work to deliver global baseline of sustainability disclosures
  • GRI Welcomes ESRS Adoption
  • Hyperinflationary economies: IPTF’s May 2022 Discussion Document on Monitoring Inflation in Certain
  • Hyperinflationary economies: IPTF’s May 2023 Discussion Document on Monitoring Inflation in Certain
  • IAASB issues proposed International Standard on Sustainability Assurance
  • IAASB publishes video on its draft sustainability assurance standard (ISSA 5000)
  • IASB and ISSB communicate future plans for VRF’s Integrated Reporting Framework and Integrated Think
  • IASB April 2022 agenda and meeting papers now available
  • IASB Chair discusses financial reporting in uncertain times and IASB’s role in meeting investors’ in
  • IASB concludes its decision-making on two projects: Primary Financial Statements and Subsidiaries wi
  • IASB concludes project to improve its approach to developing disclosure requirements in IFRS Account
  • IASB confirms temporary relief from deferred tax accounting following OECD Pillar Two tax reform
  • IASB initiates project to consider climate-related risks in financial statements
  • IASB issues amendments to IAS 1 Non-current Liabilities with Covenants
  • IASB issues amendments to IAS 12 to provide temporary exception to the requirements from accounting
  • IASB issues amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates
  • IASB issues amendments to IAS 7 and IFRS 7 on disclosure requirements for supplier finance arrangeme
  • IASB issues narrow-scope amendments to IFRS 16 – Lease Liability in a Sale and Leaseback
  • IASB launches post-implementation review of expected credit loss requirements in IFRS 9
  • IASB moves Equity Method project to standard-setting work plan
  • IASB proposes amendments to IFRS for SMEs Accounting Standard related to International Tax Reform
  • IASB proposes narrow-scope amendments to classification and measurement requirements for financial i
  • IASB proposes narrow-scope amendments to IAS 12
  • IASB publishes editorial corrections
  • IASB publishes Exposure Draft International Tax Reform—Pillar Two Model Rules on 9 January 2023
  • IASB publishes Exposure Draft of proposed amendments to IFRS for SMEs
  • IASB publishes Feedback Statement to set out its 2022-2026 priorities
  • IASB publishes Project Report and Feedback Statement concluding the PIR of IFRS 10, IFRS 11 and IFRS
  • IASB publishes project report concluding the PIR of the classification and measurement requirements
  • IASB publishes Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts
  • IASB to issue amendments to IAS 1 Non-current Liabilities with Covenants on 31 October 2022
  • IASB to publish Exposure Draft International Tax Reform—Pillar Two Model Rules on 9 January 2023.
  • IASB votes to explore narrow-scope standard setting related to IFRIC Agenda decision Cash Received v
  • IASB votes to retain impairment-only approach for goodwill accounting
  • IFAC Calls on G20 to Support SDS
  • IFAC comments on the draft delegated Act on ESRS noting the need to align key concepts between the E
  • IFR4NPO issues International Non-Profit Accounting Guidance, Exposure Draft 1
  • IFRIC Agenda Decision on Definition of a Lease - Substitution Rights published in an Addendum to the
  • IFRIC Final Agenda Decision on Principal versus Agent: Software Reseller (IFRS 15 Revenue from Contr
  • IFRIC finalises agenda decision – Demand deposits with restrictions on use arising from a contract w
  • IFRS Foundation and the GRI sign Memorandum of Understanding to coordinate work programmes and stand
  • IFRS Foundation and VRF vote to approve consolidation from 1 July 2022
  • IFRS Foundation announces a new advisory group, the Integrated Reporting and Connectivity Council (I
  • IFRS Foundation announces appointments to Sustainability Consultative Committee
  • IFRS Foundation completes consolidation with Value Reporting Foundation
  • IFRS Foundation Conference 2022 summary available
  • IFRS Foundation issues updated version of educational material on consideration of climate-related m
  • IFRS Foundation opens ISSB office in Beijing
  • IFRS Foundation proposes changes to the IFRS Accounting Taxonomy 2022
  • IFRS Foundation publishes 2022 Annual Report
  • IFRS Foundation publishes comparison of IFRS S2 with the TCFD recommendations
  • IFRS Foundation publishes Compilation of Agenda Decisions – Volume 7
  • IFRS Foundation publishes Compilation of Agenda Decisions – Volume 8
  • IFRS Foundation publishes educational material on considerations of climate-related matters when app
  • IFRS Foundation publishes IFRS Accounting Taxonomy 2023
  • IFRS Foundation Trustees and IFRS Foundation Monitoring Board agree updated MOU
  • IFRS Foundation Trustees appoint four further members to the ISSB
  • IFRS Foundation Trustees appoints two additional ISSB members - ISSB is now quorate
  • IFRS Interpretation Committee April 2022 agenda and meeting papers now available
  • IFRS Interpretations Committee agenda decision finalised – TLTRO III Transactions
  • Insights from the 2023 IFRS Foundation Conference
  • IOSCO endorses IFRS Sustainability Disclosure Standards
  • IOSCO issues Public Statement on Financial Reporting and Disclosure during Economic Uncertainty
  • IOSCO launches a consultation on goodwill
  • IOSCO outlines regulatory priorities for sustainability disclosures
  • IOSCO releases report on international work to develop a global assurance framework for sustainabili
  • IOSCO welcomes the work of IAASB and IESBA on assurance of sustainability-related corporate reportin
  • IPSASB adds four projects to its 2022 work program
  • IPSASB commences scoping for public sector sustainability reporting standards
  • IPSASB issues Exposure Draft on Sustainability Reporting Implementation Guidance
  • IPSASB launches global consultation on advancing public sector sustainability reporting
  • IPSASB releases updated IPSAS-IFRS Alignment Dashboard
  • IPSASB releases updated IPSAS-IFRS Alignment Dashboard
  • IPSASB releases updated IPSAS-IFRS Alignment Dashboard
  • IPSASB releases updated IPSAS-IFRS Alignment Dashboard
  • IPSASB releases updated IPSAS-IFRS Alignment Dashboard
  • IPSASB to develop climate-related disclosure standard
  • ISSB – Updates from COP27
  • ISSB announces guidance and reliefs to support Scope 3 GHG emission disclosures
  • ISSB approves entering the formal balloting process of its inaugural sustainability standards
  • ISSB confirms requirement to use climate-related scenario analysis
  • ISSB consults on the Proposed IFRS Sustainability Disclosure Taxonomy
  • ISSB consults on the Proposed IFRS Sustainability Disclosure Taxonomy
  • ISSB describes the concept of sustainability and its articulation with financial value creation
  • ISSB forms working group to enhance compatibility between global baseline and jurisdictional initiat
  • ISSB issues inaugural sustainability standards - IFRS S1 and IFRS S2
  • ISSB issues webcasts on IFRS S1 and IFRS S2
  • ISSB outlines steps required to establish global outline of sustainability disclosures
  • ISSB publishes first exposure drafts on climate and general sustainability-related financial disclos
  • ISSB releases webinars on exposure drafts
  • ISSB seeks feedback on its priorities for next two-year work plan
  • ISSB seeks feedback on proposed methodology for enhancing the international applicability of the SAS
  • ISSB Staff seek feedback on future development of IFRS Sustainability Disclosure Taxonomy
  • ISSB to consult on future priorities and international applicability of SASB Standards
  • ISSB to hold inaugural meeting on 20-21 July 2022
  • ISSB to host webinars on IFRS Sustainability Disclosure Standards Exposure Drafts
  • ISSB to issue IFRS S1 and IFRS S2 on 26 June 2023
  • ISSB Vice-chair discusses current agenda of the ISSB and cooperation with EU institutions
  • Issue 27 of the Investor Update published by the IASB
  • Issue 28 of the Investor Update published by the IASB
  • January 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
  • January 2023 IASB agenda and meeting papers now available
  • January 2023 IASB Update now available
  • January 2023 IFASS meeting report issued
  • January 2023 ISSB agenda and meeting papers now available
  • January 2023 ISSB Update now available
  • July 2022 Accounting Standards Advisory Forum agenda and meeting papers now available
  • July 2022 Accounting Standards Advisory Forum meeting summary available
  • July 2022 IASB agenda and meeting papers available
  • July 2022 IASB Update available
  • July 2022 ISSB Update available
  • July 2022 ITCG agenda and meeting papers now available
  • July 2022 Jurisdictional Working Group meeting summary available
  • July 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
  • July 2023 Accounting Standards Advisory Forum meeting summary available
  • July 2023 Due Process Oversight Committee meeting summary now available
  • July 2023 IASB agenda and meeting papers now available
  • July 2023 IASB Update now available
  • July 2023 IFRS Taxonomy Consultative Group agenda and meeting papers now available
  • July 2023 IFRS Taxonomy Consultative Group meeting summary now available
  • July 2023 ISSB meeting agenda and agenda papers now available
  • July 2023 ISSB Update now available
  • July 2023 SME Implementation Group agenda and meeting papers now available
  • July 2023 SME Implementation Group meeting summary available
  • July 2023 Sustainability Standards Advisory Forum agenda and meeting papers now available
  • June 2022 IASB agenda and meeting papers available
  • June 2022 IASB Update is available
  • June 2022 IFRIC update published
  • June 2022 IFRS for SMEs Accounting Standard Update available
  • June 2022 IFRS Interpretations Committee agenda and meeting papers available
  • June 2022 joint Capital Markets Advisory Committee and Global Preparers Forum agenda and meeting pap
  • June 2023 Capital Markets Advisory Committee and Global Preparers Forum agenda and meeting papers no
  • June 2023 Capital Markets Advisory Committee and Global Preparers Forum meeting summary available
  • June 2023 Due Process Oversight Committee agenda and meeting papers now available
  • June 2023 IASB agenda and meeting papers now available
  • June 2023 IASB Update now available
  • June 2023 IFRIC Update now available
  • June 2023 IFRS Advisory Council agenda and meeting papers now available
  • June 2023 IFRS Advisory Council meeting summary now available
  • June 2023 IFRS for SMEs Accounting Standard Update now available
  • June 2023 IFRS Interpretations Committee agenda and meeting papers now available
  • June 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary now av
  • Jurisdictional Working Group meeting summaries available
  • Key takeaways from ISSB’s IFRS Integrated Thinking & Reporting Conference
  • Key takeaways from the IFRS Sustainability Symposium
  • March 2022 Consultative Group for Rate Regulation meeting summary available
  • March 2022 IASB meeting agenda and papers available
  • March 2022 IFASS meeting report available
  • March 2022 IFRIC Update Available
  • March 2022 IFRS Interpretations Committee Agenda and Meeting Papers Available
  • Hyperinflationary economies: IPTF’s latest Discussion Document on Monitoring Inflation in Certain Co
  • Hyperinflationary economies: IPTF’s latest Discussion Document on Monitoring Inflation in Certain Co
  • IASB and joint IASB-FASB Update July 2021 now available
  • IASB Chair addresses delegates at AICPA and CIMA Conference
  • IASB decided to extend the comment period for Exposure Draft Regulatory Assets and Regulatory Liabil
  • IASB decides to extend IFRS 16 practical expedient: COVID-19 related rent concessions
  • IASB extends the comment period for Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot
  • IASB finalises amendments to IFRS 17 – Initial Application of IFRS 17 and IFRS 9 – Comparative Infor
  • IASB issues amendment to IFRS 16 to extend practical expedient for COVID-19 related rent concessions
  • IASB issues amendments to IAS 12 to clarify accounting for deferred tax on leases and decommissionin
  • IASB issues Disclosure of Accounting Policies (amendment to IAS 1 and IFRS Practice Statement 2) and
  • IASB issues Request for Information as part of the Post-Implementation Review of IFRS 9
  • IASB member provides update on Extractives Research Project (IFRS 6)
  • IASB proposes amendments to IAS 21 setting out accounting when there is lack of exchangeability
  • IASB proposes narrow-scope amendment to transition requirements of IFRS 17
  • IASB proposes new standard on rate regulated activities
  • IASB proposes reduced disclosure requirements for subsidiaries without public accountability
  • IASB publish summary of tentative decisions made on second comprehensive review of IFRS for SMEs
  • IASB publishes ‘Disclosures in financial statements to better reflect investor needs’ - article in I
  • IASB publishes Compilation of Agenda Decisions – Volume 5
  • IASB publishes Exposure Draft Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendm
  • IASB publishes Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach
  • IASB publishes Exposure Draft on Management Commentary
  • IASB publishes Exposure Draft Supplier Finance Arrangements
  • IASB releases agenda consultation to seek views on its five-year plan
  • IASB staff recommend a narrow scope amendment to IFRS 17
  • IASB to hold supplementary meeting in February to discuss extension of COVID-19 related rent concess
  • IASB to propose a narrow-scope amendment to IFRS 17
  • IASB to propose amendment to IAS 1 with respect to classification of debt with covenants as current
  • IASB to undertake narrow-scope standard-setting on supplier financing arrangements
  • IFAC encourages a building blocks approach for reporting sustainability-related information
  • IFAC publishes practical framework for deploying global sustainability standards at local level
  • IFRIC final agenda decision on Configuration or Customisation Costs in a Cloud Computing Arrangement
  • IFRS Foundation announces plans to overhaul the Foundation’s existing websites
  • IFRS Foundation Asia- Oceania office Q2-Q4 2020 activity summary available
  • IFRS Foundation completes consolidation of CDSB from CDP
  • IFRS Foundation introduces substantial update to its website
  • IFRS Foundation launches survey on digital content
  • IFRS Foundation proposes changes to IFRS Taxonomy Technology
  • IFRS Foundation publishes 2020 Annual report
  • IFRS Foundation publishes educational material on going concern requirements
  • IFRS Foundation publishes webcast on the role of the Technical Readiness Working Group (TRWG)
  • IFRS Foundation releases interview with new ISSB Chair Emmanuel Faber
  • IFRS Foundation releases three webcasts on the Exposure Draft Subsidiaries without Public Accountabi
  • IFRS Foundation response to G20 Finance Ministers’ Communique
  • IFRS Foundation Trustees announce next steps in response to broad demand for global sustainability s
  • IFRS Foundation Trustees announce strategic direction & further steps based on feedback on sustainab
  • IFRS Foundation Trustees announce working group on sustainability
  • IFRS Foundation Trustees establish Eminent Persons Group to guide work on sustainability-related fin
  • IFRS Foundation Trustees publish proposed amendments to the Constitution of the Foundation for propo
  • IFRS Foundation Trustees seek nominations for members of the ISSB
  • IFRS Interpretations Committee issues two final Agenda Decisions
  • IIRC and SASB merge to form the Value Reporting Foundation
  • IOSCO announces Technical Expert Group to collaborate with IFRS Foundation on sustainability project
  • IOSCO expresses an urgent need for globally consistent, comparable and reliable sustainability discl
  • IOSCO issues statement on Going Concern Assessment and Disclosures during the COVID-19 pandemic
  • IOSCO publishes a report on issuers’ sustainability-related disclosures
  • IOSCO releases a statement on enhancing collaboration between IASB and FASB on accounting for goodwi
  • IOSCO Vice-Chair discusses important recent developments in sustainable finance
  • IPSASB consults on new projects for its work program
  • IPSASB issues Exposure Draft (ED) 75, Leases and Request for Information, Concessionary Leases and O
  • IPSASB issues four measurement related Exposure Drafts
  • IPSASB proposes minor improvements to IPSAS
  • ISSB Formed and Prototype Sustainability Standards Released
  • Issue 23 of the Investor Update published
  • Issue 24 of the Investor Update published by the IASB
  • IVSC issues updated International Valuation Standards
  • IVSC publishes a Perspectives Paper on ESG and Business Valuation
  • IVSC publishes perspectives paper on intangible assets
  • IVSC publishes Perspectives Paper: Challenges to Market Value
  • January 2021 IASB meeting agenda and papers now available
  • January 2021 IASB meeting update available
  • January 2022 IASB meeting papers available
  • July 2021 IASB meeting agenda and papers available
  • July 2021 IFRS Foundation Trustees meeting summary available
  • July 2021 IFRS Foundation Trustees meeting summary available
  • July 2021 joint IASB-FASB education meeting papers available
  • June 2021 Accounting Standards Advisory Forum meeting papers available
  • June 2021 ASAF meeting summary now available
  • June 2021 Capital Markets Advisory Committee and Global Preparers Forum agenda and agenda papers ava
  • June 2021 Capital Markets Advisory Committee and Global Preparers Forum meeting summary available
  • June 2021 IASB meeting agenda and meeting papers available
  • June 2021 IASB Update published
  • June 2021 IFRIC meeting papers and agenda available
  • June 2021 IFRIC Update available
  • June 2021 IFRS for SMEs Update available
  • June 2021 IFRS Foundation Trustees and Due Process Oversight Committee meeting summary available
  • June 2021 IFRS Taxonomy Consultative Group meeting agenda and meeting papers available
  • Management Commentary Exposure Draft to be published by IASB in May 2021 instead of April 2021
  • March 2021 Accounting Standards Advisory Forum meeting papers available
  • March 2021 Accounting Standards Advisory Forum meeting summary available
  • March 2021 Capital Markets Advisory Committee agenda and agenda papers available
  • March 2021 Capital Markets Advisory Committee meeting summary available
  • March 2021 Due Process Oversight Committee meeting papers available
  • March 2021 Global Preparers Forum agenda and agenda papers available
  • March 2021 Global Preparers Forum meeting summary available
  • March 2021 IASB meeting papers and agenda available
  • March 2021 IASB update available
  • March 2021 IFRIC meeting papers and agenda available
  • March 2021 IFRIC update available
  • March 2021 IFRS for SMEs update available
  • March 2023 Accounting Standards Advisory Forum agenda and meeting papers now available
  • March 2023 Accounting Standards Advisory Forum meeting summary now available
  • March 2023 Capital Markets Advisory Committee agenda and meeting papers now available
  • March 2023 Capital Markets Advisory Committee meeting summary now available
  • March 2023 Global Preparers Forum agenda and meeting papers now available
  • March 2023 Global Preparers Forum meeting summary now available
  • March 2023 IASB agenda and meeting papers now available
  • March 2023 IASB Update now available
  • March 2023 IFRIC Update now available
  • March 2023 IFRS for SMEs Accounting Standard Update now available
  • March 2023 IFRS Interpretations Committee agenda and meeting papers now available
  • March 2023 ISSB agenda and meeting papers now available
  • March 2023 ISSB Update now available
  • March 2023 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary avail
  • May 2021 Emerging Economies Group agenda and meeting papers available
  • May 2021 Emerging Economies Group meeting report available
  • May 2021 IASB meeting agenda and meeting papers available
  • May 2021 IASB Update published
  • May 2021 IFRS Advisory Council agenda and meeting papers now available
  • May 2021 IFRS Advisory Council meeting report available
  • May 2022 Due Process Oversight Committee agenda and meeting papers available
  • May 2022 Emerging Economies Group agenda and meeting papers available
  • May 2022 IASB meeting agenda and meeting papers available
  • May 2022 IASB Update available
  • May 2023 Due Process Oversight Committee meeting summary now available
  • May 2023 Emerging Economies Group agenda and meeting papers now available
  • May 2023 IASB meeting agenda and meeting papers now available
  • May 2023 IASB Update now available
  • May 2023 Islamic Finance Consultative Group agenda and meeting papers now available
  • May 2023 ISSB meeting agenda and meeting papers now available
  • May 2023 ISSB Update now available
  • May 2023 report of the Emerging Economies Group meeting now available
  • May 2023 Supplementary IASB Update now available
  • Meeting Agenda and Papers posted for February 2022 IASB meeting
  • MoU signed between IFRS Foundation and MoF China to establish an ISSB office in Beijing
  • New TCFD Status Report released
  • New TCFD Status Report Released
  • November 2022 Global Preparers Forum agenda and meeting papers available
  • November 2022 IASB meeting agenda and meeting papers available
  • November 2022 IASB Update now available and work plan updated
  • November 2022 IFRS for SMEs Accounting Standard Update – User Feedback available
  • November 2022 IFRS Interpretations Committee agenda and meeting papers available
  • November 2022 Islamic Finance Consultative Group agenda and meeting papers available
  • November 2022 ISSB Jurisdictional Working Group meeting summary now available
  • November 2022 ISSB meeting agenda and meeting papers available
  • November 2022 ISSB Update now available
  • November 2022 Supplementary ISSB Update now available
  • November IASB Meeting Papers Posted
  • November IFRS Interpretations Committee agenda and meeting papers available
  • October 2021 Accounting Standards Advisory Forum meeting papers and agenda available
  • October 2021 IASB meeting papers available
  • October 2022 Capital Markets Advisory Committee Agenda and meeting papers available
  • October 2022 Capital Markets Advisory Committee meeting summary available
  • October 2022 Consultative Group for Rate Regulation agenda and meeting papers available
  • October 2022 Consultative Group for Rate Regulation meeting summary available
  • October 2022 IASB agenda and meeting papers now available
  • October 2022 IASB Update now available
  • October 2022 IFRS Advisory Council meeting agenda and meeting papers now available
  • October 2022 ISSB agenda and meeting papers now available
  • October 2022 ISSB Update now available - ISSB votes to require Scope 3 GHG emission disclosures
  • October 2022 Jurisdictional Working Group meeting summary available
  • October 2022 SME Implementation Group meeting agenda and meeting papers now available
  • October 2022 SME Implementation Group meeting summary available
  • October 2022 Trustees of the IFRS Foundation and Due Process Oversight Committee meeting summary ava
  • Provisional agreement reached on new European Corporate Sustainability Reporting Directive (CSRD)
  • Recordings and pre-conference videos of World Standard-Setters meeting available on IASB website
  • Revisions to the International <IR> Reporting Framework published by the International Integrated Re
  • SEC publishes climate-related disclosure requirement proposals
  • September 2021 IASB meeting papers and agenda available
  • September 2021 IASB update available
  • September 2021 IFRIC meeting papers and agenda available
  • September 2021 IFRIC Update available
  • September 2021 IFRS Advisory Council meeting papers and agenda available
  • September 2021 IFRS for SMEs Update available
  • September 2021 IFRS Taxonomy Consultative Group meeting papers and agenda available
  • September 2021 SME Implementation Group meeting papers available
  • September 2022 Accounting Standards Advisory Forum agenda and meeting papers available
  • September 2022 Accounting Standards Advisory Forum meeting summary available
  • September 2022 IASB agenda and meeting papers now available
  • September 2022 IASB Update available
  • September 2022 IFASS meeting report available
  • September 2022 IFRIC Update published
  • September 2022 IFRS for SMEs Accounting Standard Update now available
  • September 2022 IFRS Interpretations Committee agenda and meeting papers available
  • September 2022 ISSB agenda and meeting papers now available
  • September 2022 ISSB Update available
  • September 2022 joint FASB-IASB education meeting agenda and meeting papers now available
  • September 2022 joint IASB- FASB education meeting – meeting summary published
  • September 2022 Jurisdictional Working Group Summary now available
  • September 2023 IFRS Interpretations Committee agenda and meeting papers available
  • September 2023 ISSB meeting agenda available
  • September 2023 World Standard Setters meeting – programme now available
  • Several UN organisations issues joint statement on ISSB exposure drafts
  • Stefano Bianchi of BDO Italy appointed to the Board of Directors of OIC, the Italian national standa
  • Strong support for IOSCO’s vision for an International Sustainability Standards Board under the IFRS
  • Summary of IFRS Foundation Trustees meeting on 20 September 2021 published
  • Summary of World Standard Setters conference 2022 now available
  • Supplementary IASB meeting on COVID-19 related rent concessions on 10 March 2021
  • Support by G7 Finance Ministers for mandatory climate- related financial disclosures
  • Support for the ISSB’s work and call for early adoption of its standard by African ministers
  • Sustainability project: Information and meeting summaries available for the Technical Readiness Work
  • TCFD seeks feedback on proposed guidance on climate related disclosures
  • Three final IFRIC Agenda Decisions published in an addendum to June 2022 IFRIC Update
  • Three final IFRIC Agenda Decisions published in an addendum to the September 2022 IFRIC Update
  • Three new members appointed to the IFRS Interpretations Committee
  • Two IFRIC final agenda decisions published in an addendum to April 2021 IFRIC Update
  • Two IFRIC final agenda decisions published in an addendum to June 2021 IFRIC Update
  • UK Endorsement Board adopts IFRS 17
  • UK Financial Reporting Council publishes a thematic review on IFRS 13
  • UK publishes UK Sustainable Finance Roadmap
  • UK to endorse IFRS Sustainability Disclosure Standards (SDS) and to issue UK SDS based on IFRS SDS
  • Update from ISSB and GRI on ongoing collaboration
  • Vice-Chair of ISSB and Special Advisor to ISSB Chair are Appointed
  • Webcast released on the Recommendations of the TRWG for consideration by the ISSB
  • World Economic Forum announces establishment of Forum ISSB Preparers Group
  • World Standard-Setters conference to be held in September 2021