Resources

Newsletter Archives

Includes overview of incentive benefit and compliance requirements

Average tax and social security burden on employment incomes increased in 19 out of 34 OECD countries and fell in 14

Of Note

Back by popular demand: “At-a-glance” developments from various jurisdictions

Revisions fundamentally reform financial reporting, replacing almost all extant standards with three Financial Reporting Standards

New rules apply to employment permit applications submitted on or after April 10, 2013

Replaces the provisions for early and partial retirement in the August 2011 pension reform law

ELStAM now in use

Proposals will impact employment relationship

Two Circulars of note concern use of profit split method and TP matters associated with R&D activities

Includes APA program update and overview of TP methods used in executed agreements