Filter results
Filter insights by:
Topic
Service
Industry
Content
Popular topics
Grant Thornton Brexit Mid-market companies Pillar Two International regulation War in Ukraine Regulation
Featured insights
HMRC has published a user-friendly guide to assessing the tax consequences of mobile working in the UK
When does mobile working in the UK constitute a permanent establishment? HMRC has published a user-friendly guide to assessing the tax consequences of mobile working in the UK
The subject of mobile working is becoming ever more relevant. The UK tax authorities (HMRC) have published a guide to the consequences of this for tax. The question is: when does a permanent establishment come about?
Mechthild Pietrek
Christina Busch
| 1 min read | 05 Jul 2023
Tax relief in the case of CFC taxation and the licence barrier through the implementation of the global minimum taxation?
The BMF publishes far-reaching accompanying measures in the draft bill for a law to implement the global minimum taxation. Tax relief in the case of CFC taxation and the licence barrier through the implementation of the global minimum taxation?
Is the reduction of the low taxation threshold to 15% for all companies finally coming?
Mechthild Pietrek
Norbert Miethe
Christina Busch
| 4 min read | 13 Jul 2023
The future of non-financial reporting – an update on sustainability reporting
Accounting The future of non-financial reporting – an update on sustainability reporting
The Institute of Public Auditors in Germany, Incorporated Association (IDW) [Institut der Wirtschaftsprüfer in Deutschland e.V.], published a position paper on the future of non-financial reporting and assurance. Besides aspects to be considered for the development of an integrated reporting that addresses the information requirements of all stakeholders, the abstract provides an update on the latest ESG reporting pronuncements.
Frank Schmid
Frank Schmid
| 4 min read | 24 Jul 2023
Trending
Accounting New group reporting standard on income tax information enacted Teaser
Frank Schmid
Frank Schmid
| 2 min read | 24 Jul 2023
M&A M&A deals with Chinese investors
Xiaolei Wang
Xiaolei Wang
| 2 min read | 24 Jul 2023
Accounting The future of non-financial reporting – an update on sustainability reporting
Frank Schmid
Frank Schmid
| 4 min read | 24 Jul 2023
Reporting Impact of CSRD on non-EU entities
Frank Schmid
Frank Schmid
| 4 min read | 31 Jan 2023
More insights
Accounting The future of non-financial reporting – an update on sustainability reporting
The Institute of Public Auditors in Germany, Incorporated Association (IDW) [Institut der Wirtschaftsprüfer in Deutschland e.V.], published a position paper on the future of non-financial reporting and assurance. Besides aspects to be considered for the development of an integrated reporting that addresses the information requirements of all stakeholders, the abstract provides an update on the latest ESG reporting pronuncements.
Frank Schmid
Frank Schmid
| 4 min read | 24 Jul 2023
Accounting New group reporting standard on income tax information enacted Teaser
New Group Reporting Standard on Income Tax Information is compulsory from June 21, 2024. It discloses income tax and corporate tax information on foreign affiliates on a country-by-country basis.
Frank Schmid
Frank Schmid
| 2 min read | 24 Jul 2023
Tax Compliance DAC7 makes tax compliance management systems more relevant
The transposition of the European DAC7 Directive now makes it crucial for companies to ensure the effectiveness of their tax control systems if they are to be able to claim audit simplifications in future.
Sebastian Strohmenger
Sebastian Strohmenger
| 2 min read | 24 Jul 2023
M&A M&A deals with Chinese investors
What are the risks and uncertainties in corporate transactions with investors from China? We look back at 2022 and provide an outlook for the rest of this year.
Xiaolei Wang
Xiaolei Wang
| 2 min read | 24 Jul 2023
EU Public Country-by-Country Reporting New disclosure requirement on income tax information in Germany - For whom? And as of when?
In order to increase transparency and control of income tax information of large multinational companies, the Public Country-by-Country Reporting (CbCR) EU Directive published by the European Commission has now been finally implemented in Germany with Implementation Act of June 19, 2023. The implementation will result in new disclosure obligations for certain companies. We inform you about background, obligations and recommended actions.
Norbert Miethe
Jessica Libera
| 4 min read | 13 Jul 2023
The BMF publishes far-reaching accompanying measures in the draft bill for a law to implement the global minimum taxation. Tax relief in the case of CFC taxation and the licence barrier through the implementation of the global minimum taxation?
Is the reduction of the low taxation threshold to 15% for all companies finally coming?
Mechthild Pietrek
Norbert Miethe
Christina Busch
| 4 min read | 13 Jul 2023
M&A perspective The effects of digital transformation on the German care market
M&A in the German care market: Opportunities from demographic development and new regulatory perspectives M&A trends and digital transformation in the care sector
Hanno Hepke
Alex Refec
| 3 min read | 12 Jul 2023
When does mobile working in the UK constitute a permanent establishment? HMRC has published a user-friendly guide to assessing the tax consequences of mobile working in the UK
The subject of mobile working is becoming ever more relevant. The UK tax authorities (HMRC) have published a guide to the consequences of this for tax. The question is: when does a permanent establishment come about?
Mechthild Pietrek
Christina Busch
| 1 min read | 05 Jul 2023
International business Staying one step ahead: Smart investment key to emerging stronger once uncertainty lifts
According to the latest data from the International Business Report (IBR), Grant Thornton’s global survey of mid-market companies, business leaders are being cautious about their future investment intentions.
07 Jun 2023
International business Three threats the mid-market saw coming for 2023
Three of the threats uppermost in the minds of business leaders in the mid-market were inflation, cyber attack, and economic slowdown.
24 May 2023
International business Trading Places: Businesses shift trade routes
Despite ongoing economic uncertainty, many international business leaders continue to see international trade, and particularly exports, as a key driver for growth.
23 May 2023
Accounting Accounting for the inflation adjustment premium
The Institute of Public Auditors in Germany (IDW Institut der Wirtschaftsprüfer) has now is-sued its opinion on the presentation of the employer's obligation in the financial statements. We will inform you about the details.
Peter Kaldenbach
Peter Kaldenbach
| 3 min read | 27 Apr 2023
International tax law Ruling on withholding tax reduction for S corporations under the Germany-US tax treaty
Cologne Fiscal Court has held that section 50d(1) sentence 11 of the German Income Tax Act [Einkommensteuergesetz – EStG] has merely procedural character. The judgment con-tributes significantly towards eliminating legal uncertainty and has set limits on the tax authori-ties’ pro-taxation stance. Here are the details.
Norbert Miethe
Mechthild Pietrek
| 3 min read | 27 Apr 2023
Treasury Current challenges facing treasurers in liquidity management
In 2022 many sectors and industries in Germany were burdened with high inflation and the war in Ukraine, and all the consequences that came with it. Bottlenecks with materials and supply chain difficulties continue to make themselves felt, and more and more countries are returning to protectionist measures.
Thorsten Schneider
Tom Winter
| 2 min read | 27 Apr 2023
Energy costs What companies can do against electricity price increases
The reduction in the EEG surcharge extends the scope of companies to be fully ex-empted from the electricity concession fee. What you should consider for the formal application of the exemption from the electricity concession fee.
Stefan Sinne
Roland Emich
| 1 min read | 27 Apr 2023
New ECJ ruling Court clarifies the VAT position for digital distribution platforms
A recent ECJ ruling decides on the VAT treatment of services offered via an online platform. We present the focal aspects.
7 min read | 03 Apr 2023
Load more