KPMG International provides no client services. The latest tax developments being reported by KPMG firms from around the globe Transfer Pricing TaxNewsFlash-Transfer Pricing KPMG reports of transfer pricing developments Latest update Read transfer pricing documentation summaries by jurisdiction Latest edition: Our updated guide to applying ASC 606 to software & SaaS contracts, with comparisons to legacy US GAAP. Latest edition: Includes new and updated interpretations for ASC 842 and recent practice issues. See the territory summaries for more detailed information. Get the latest KPMG thought leadership directly to your individual personalized dashboard, View Print friendly version of this article Opens in a new window, Country by Country Reporting: an overview and comparison of initiatives, An EU perspective on country-by-country reporting, EU Public Country-by-Country Reporting Directive: Frequently asked questions, ETF 493: EU Public Country-by-Country Reporting Implementation - Where we are, TaxNewsFlash alert on the Directive's publication on the Official Journal (1 December 2021), ETF 443: Ministers discuss public country-by-country reporting proposal, Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches -. We can help you identify, design, implement and maintain the tax systems you need to help your tax processes, governance, and risk management keep pace in the digital world. Africa Tax Centre: 2020 Fiscal GuideJuly 2021 2020 Key tax factors for efficient cross-border business and investment involving Congo African Union Member StateYes. Latest edition: Our comprehensive guide to ASC 280 with analysis, Q&As and examples. The information contained herein is of a general nature and based on authorities that are subject to change. The United Kingdom has historically played a leading role in developing parliamentary democracy and in advancing literature and science. including non-EU members) within seven key areas: brief description of activities, number of employees, net turnover (including related party turnover), profit or loss before tax, tax accrued and paid, and finally the amount of accumulated earnings. The ASEAN Economic Community - The way forward. For more detail about the structure of the KPMG global organization please visithttps://home.kpmg/governance. PDF 2015 Asia Pacific Indirect Tax Country Guide - KPMG The new rules will require multinational groups with a total consolidated revenue of EUR 750 million to report either if they are EU parented or otherwise have EU subsidiaries or branches of a certain size. PDF Commentaries on the Electricity Act, 2023 - assets.kpmg.com Latest edition: Our in-depth guidance on ASC 848s optional relief for affected contracts and transactions. KPMG refers to the global organization or to one or more of the member firms of KPMG International Limited (KPMG International), each of which is a separate legal entity. Informing your decision-making. Connect with us Find office locations Email us Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI. Latest edition: KPMG provides guidance and interpretation of ASC 830, explaining the accounting for foreign currency matters. Read more Review ourcookie policyfor more information. Using innovative tax technology, KPMG can support your front office and advise on tax-efficient trust, estate, and gift planning strategies. PDF 2022 Tax Guide - Kpmg Portugal - Overview Portugal Overview Last reviewed - 03 January 2023 Portugal, a democratic republic located on the Iberian Peninsula in Southwestern Europe, is bordered by the Atlantic Ocean to the west and south and Spain to the east and north. Useful information about incentives for investors, regulatory background, accounting and reporting and taxation in Italy. The latest tax developments being reported by KPMG firms from around the globe, TaxNewsFlash-Transfer Pricing KPMG reports of transfer pricing developments. Our new guide explains the measurement and reporting of GHG emissions through the lens of the Greenhouse Gas Protocol. Our eagerly awaited Worldwide Tax Guide (WWTG) is now available for free download. Helping family offices and private clients stay ahead of change. Information concerning all other jurisdictions may be reported on an aggregated level. Tax Research Platform | IBFD New guidance on the accounting for key provisions of the Inflation Reduction Act (IRA) and CHIPS and Science Act, including Corporate AMT and refundable and transferable tax credits. Our teams provide advice on cross-border tax matters and help you manage the complexities of multiple tax systems and supranational regulation. For more detail about our structure please visithttps://kpmg.com/governance. Country Managing Partner E: rjurubita@kpmg.com. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. At EY, our purpose is building a better working world. U.S. and foreign quantitative determinations including foreign tax credit and earnings and profits computations and assistance. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. This content outlines initial considerations meriting further consultation with life sciences organizations, healthcare organizations, clinicians, and legal advisors to explore feasibility and risks. On 8 June 2023, His Excellency, President Bola Ahmed Tinubu, GCFR, signed the Electricity Bill 2023 into law as Electricity Act, 2023 ("the Act"). PDF Africa indirect tax country guide - KPMG 2023 Personal Tax Planning Guide - KPMG Hayden Ferry. Find the telephone and address details of an office near to where you are through our locations selector. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received, or that it will continue to be accurate in the future. Handbooks - KPMG To help, KPMGs Global Indirect Tax Services is pleased to provide the following indirect tax country guides for Asia Pacific, the Americas and Africa. The KPMG Asia Pacific Tax Centre publishes these simple summaries of the tax systems of countries and jurisdictions across the Asia Pacific region. Withholding tax (WHT) rates - Worldwide Tax Summaries Online Asia Pacific Country Tax Profiles - KPMG Global How do you move long-term value creation from ambition to action? Prepared by professionals from the Washington National Tax office, the KPMG 2023 Personal Tax Planning Guide provides information and planning tips to help you make sense of the complex and ever-evolving array of U.S. federal tax rules affecting individuals and their closely held businesses. KPMG refers to the global organization or to one or more of the member firms of KPMG International Limited (KPMG International), each of which is a separate legal entity. 2023Copyright owned by one or more of the KPMG International entities. Power supply has been epileptic, with frequent national grid collapses and blackouts. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. IBFD is the one-stop, go-to source for all your tax research needs. For more detail about our structure please visithttps://kpmg.com/governance. SubscribetoTaxNewsFlash. Receive timely updates on accounting and financial reporting topics from KPMG. Latest edition: We explain the equity method of accounting in detail, providing examples and analysis. Contents Taxation of Companies Taxation of Partnerships Taxation of Individuals International Tax KPMGs EU Tax Centre contributes to webcasts discussing key tax issues in the field of EU Direct tax law. EY helps clients create long-term value for all stakeholders. There is a carve out in this respect for small subsidiaries and branches as well as a general carve out, subject to conditions, for financial sector groups that report under the CRD IV rules. PDF Tax guide Brasil - KPMG Transfer pricing documentation summaries by jurisdiction. Helping asset mangers with the complexities of multiple tax systems and regulations, Helping businesses create and preserve value through integrated tax and operational efficiencies. With some variation, thetopics covered are taxes on corporate income and gains, determination of trading income, other significant taxes, miscellaneousmatters (including foreign-exchange controls, debt-to-equity rules,transfer pricing, controlled foreign companies and anti-avoidancelegislation) and treaty withholding tax rates. At the back of this Tax Guide, you will find a list of the namesand codes for all national currencies and a list of contacts forother jurisdictions. of Professional Practice, KPMG US. Keep up-to-date on significant tax developments around the globe with EY's Global Tax Alert library here. Lebanon (Last reviewed 08 June 2023) Resident: 10 / 10 / NA; Non-resident: 10 / 10 / 7.5; Interest on bank deposits are subject to 7% starting 31 July 2022 and apply for residents and non-residents. KPMG insights into CbCR Official documentation Overview Tax transparency is here to stay. Please refer to your advisors for specific advice. Send anemail. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. Browse articles,set up your interests, orView your library. the material contained in this publication should be viewed as a general guide only and should not be relied upon without consulting your KPMG International member firm tax a dviser. BEPS 2.0 tax policy work sees all businesses as digital businesses. The information contained herein is not intended to be written advice concerning one or more Federal tax matters subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230. Portugal - Overview - Worldwide Tax Summaries Online TAX GUIDE 1 CORPORATE INCOME TAX Corporate income tax rate 16% Taxpayers Ro manian legal entities, except for taxpayers subject to the micro- . International member firm in each respective country in the chart, provides a general outline and should . Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis. Our in-depth guide to accounting for employee benefits under ASC 420, ASC 710, ASC 712, ASC 715 and ASC 718-40. India - Overview - Worldwide Tax Summaries Online Tax Research Platform Tap into the premier source of cross-border tax information. Overview. The KPMG Asia Pacific Tax Centre publishes these simple summaries of the tax systems of countries and jurisdictions across the Asia Pacific region. Americas. KPMG, which has about 600 employees in Connecticut, has announced that it plans to cut about 5 percent of its U.S. workforce in the summer of 2023. Deloitte International Tax Source EY is a global leader in assurance, consulting, strategy and transactions, and tax services. We have detected that Do Not Track/Global Privacy Control is enabled in your browser; as a result, Value creation, preservation and recovery, Explore Transactions and corporate finance, Climate change and sustainability services, Strategy, transaction and transformation consulting, EY Nexus: business transformation platform, More about Advanced manufacturing and mobility, As-a-service business operations and transformation, Capital operations and innovation suite (COInS), More about Technology, media & entertainment, and telecommunications, How Bayer closed the distance globally between planning and activating, How Plaza Premium Group reshaped airport hospitality for a new generation, How a government struggling with debt navigated towards a brighter future. Working together with our network of EU tax law specialists throughout the European Union. Chapter by chapter, from Albaniato Zimbabwe, we summarize corporate tax systems in 160 jurisdictions. Worldwide Corporate Tax Guide 2022 | EY - Global Explore the topics at the Financial Reporting View. Latest edition: Our Q&As on the FASBs revenue and other income recognition standards in the real estate industry. The content is straightforward. Learn about the indirect tax regimes in Asia Pacific, the Americas and Africa. Global Withholding Taxes - KPMG For more information about our organization, please visit ey.com. For more detail about the structure of the KPMG global organization please visithttps://home.kpmg/governance. Latest edition: Side-by-side comparison of IFRS Accounting Standards and US GAAP. Find out what KPMG can do for your business. Clarified guidance on accounting for tax credits that are like government grants. Keep up-to-date on significant tax developments around the globe with EYs Global Tax Alert libraryhere. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Modeling A World of Tax: The far reaching power of KPMG tax models, Global effective tax rate planning, including methodology and tools for incorporating the latest U.S. and global tax reform guidance, International tax planning for business change in areas such as intellectual property planning, cloud computing, cross-border mergers, acquisitions and dispositions, corporate reorganizations and internal group restructurings, and legal entity rationalization, Global capital structure planning, including efficient cross-border finance, repatriation, and cash access planning, International tax reporting and compliance, and global compliance management, International tax provision computation, compliance and assistance, U.S. advice, planning, and compliance for non-U.S. multinationals, U.S. and foreign advice coordination (e.g. More than 160 countries already impose indirect taxes, with new ones following suit each year, reflecting a significant and permanent global shift in the way that governments earn revenue. Phoenix, Arizona, 85281-9125 Thats why KPMGs right-sized adaptive tax modeling approach focuses on making the model yours. Throughout this webpage, we, KPMG, us and our refer to the network of independent member firms operating under the KPMG name and affiliated with KPMG International or to one or more of these firms or to KPMG International. The UnitedKingdom chapter provides information regarding Brexit. PDF Mozambique Country Profile - KPMG 2021-11-25 While the information contained in this booklet may assist in gaining a better understanding of the tax system in Japan, it is recommended that specific advice be taken as to the tax implications of any proposed or actual transactions. Sharing our expertise and perspective. Contact information. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. Helping tax leaders embrace disruption, seize new opportunities and drive greater value.
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