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Tax Library
Advisory library
| Title | Topic | Date |
|---|---|---|
| 2013 Asia-Pacific R&D incentives | Our 2013 edition has been updated to include Japan, as well as highlighting some significant developments in Singapore. Keep abreast of R&D changes here. | 2013042410 May 2013 |
| Managing China's VAT risks and opportunities | Almost 80% of respondents are not confident that their VAT processes are generating the correct results. Our survey offer insights into China's VAT regime. | 20130201February 2013 |
| Revised IRS instructions to Form 5471 | The IRS published revised instructions for Form 5471. The most significant change is an extension of the constructive ownership exception to filing Form 5471. Learn more. | 20130131January 2013 |
| US Japan Protocol amends 2003 Income Tax Treaty | The US and Japan signed new Protocol amending current Income Tax Treaty. The 2013 Protocol updates a number of provisions of the 2003 Treaty. | 20130131January 2013 |
| New amends to Income Tax Treaty between US and Spain | The US and Spain signed new 2013 Protocol that modernizes several provisions of the 1990 Treaty. Learn more. | 20130122January 2013 |
| US Treasury and IRS issue final regulations on FATCA | US final regulations on FATCA address many issues that were identified by stakeholders and addressed in comments submitted on the proposed regulations. Learn more. | 20130121January 2013 |
| Mozambique's proposed amendments to Capital Gains Tax | Mozambique introduces legislation for taxation of gains arising on the indirect disposals of underlying assets in the natural resources sector. Learn more. | 20130121January 2013 |
| Poland's direct tax changes for 2013 | This alert summarizes recent tax law changes in Poland, highlighting 2012 changes as well as tax law changes applicable for 2013. | 20130121January 2013 |
| Mexico's R&D cash benefit extended for 2013 | Mexico extends R&D grant programs to provide direct tax cash subsidies for qualified R&D projects undertaken in 2013. Learn more. | 20130109January 2013 |
| Colombia's President signs new tax reform law | On 26 December 2012, Colombia approved new law that introduces new taxes in the form of an additional corporate income tax and a consumption tax. Learn more. | 20130108January 2013 |
| Colombia enacts new rules on importation of machinery | Colombia issues new rules to regulate, register and control the importation of heavy machinery and chemicals used in mining activities. Learn more. | 20130102January 2013 |
| Turkey announces rate changes on deposit interest withholdin taxes, foreign currency loans (RUSF), and stamp tax | On 1 January 2013, Turkey released Decree No. 2012/4116 which revises withholding tax rates on interest derived from deposit accounts. Learn more. | 20130115January 2013 |
| Indirect tax briefing: December 2012 | Governments around the world are increasingly relying on indirect taxes to boost revenues, reduce budget deficits and fund other tax reforms. See the latest developments. | 20121220December 2012 |
| Latvia's new tax regimes | Beginning January 2013, Latvia will have new participation exemption and withholding tax regimes. Learn more. | 20121220December 2012 |
| EC Action Plan to strengthen fight against tax fraud | On 6 December 2012, the European Commission published a Communication entitled An Action Plan to strengthen the fight against tax fraud and tax evasion. Learn more. | 20121206December 2012 |
| Tax policy and controversy: quarterly briefing 2012 | This edition delves into the upcoming US Presidential elections, base erosion and profit shifting, country reform and changes in tax leadership. See the latest developments. | 20121128November 2012 |
| Building a new talent management model | Businesses are on the brink of a talent crisis. Only a major shift in thinking can help tackle the global talent shortfall. | 20121101November 2012 |
| Global Mobility Effectiveness Survey 2012 | Our survey reveals a significant divide between global mobility's desire to be a strategic business partner versus reality. See which steps are essential for success. | 20121001October 2012 |
| Indirect Tax Briefing, Issue 5 - August 2012 | A review of global indirect tax developments and issues covering current trends and country updates from Australia, Brazil, Czech Republic, Hungary, India, Mexico, and Russia. | 20120901September 2012 |
| 2012 global transfer pricing tax authority survey | Tax authorities are increasing their transfer pricing staffing and the documentation burden is growing. Learn more about these trends and others in our global survey. | 20120101August 2012 |
| The rise of indirect taxation: what it means for business | Governments around the world are turning to indirect taxes as a revenue raising measure. Issue 08 of T Magazine examines how these policy changes affect businesses. | 20120101July 2012 |
| Talk about it: tax risk and controversy | Increased media focus on how businesses pay taxes is part of the riskiest tax controversy environment in years. How are leading companies reducing these risks? | 20120101July 2012 |
| Growing pains | Companies in rapid-growth markets face talent challenges, as revealed by a survey of 810 business executives during March and April 2012. | 20120601June 2012 |
| TradeWatch, June 2012 | Read latest issue of TradeWatch , our global customs and international trade publication. | 20120101June 2012 |
| Tax Policy & Controversy Quarterly Briefing, June 2012 | This edition brings into focus many recent developments of the global tax landscape, including changes in a series of high-profile tax leadership positions. | 20120101June 2012 |
| Managing indirect taxes in the supply chain | Effective management of indirect taxes, grants and incentives is essential to support growth and reduce the costs and risks of doing business internationally. | 20120101May 2012 |
| Global executives – a new breed of manager takes center stage | Issue 07 of T Magazine looks at how companies are developing global talent management processes and explores the tax implications of this increasingly mobile workforce. | 20120101May 2012 |
| Indirect tax in 2012 | Indirect taxes continue to grow at a record pace as governments everywhere search for the most growth-friendly ways to raise revenue. Learn what 2012 may bring in our new global report. | 20120101April 2012 |
| Tax policy and controversy outlooks for 2012 | The pace of tax policy change, legislative and regulatory, continues to accelerate globally. Our regional reports provide you with clarity about the shifting tax landscape. | 20120101March 2012 |
| Indirect tax in 2012 | Indirect taxes continue to grow at a record pace as governments everywhere search for the most growth-friendly ways to raise revenue. Learn what 2012 may bring in our new global report. | 20120101February 2012 |
| A call to action on global compliance and reporting | In Issue 06 of T Magazine, we explore ways in which companies are strengthening their compliance and reporting as part of broader finance transformation efforts. | 20120101February 2012 |
| International Estate and Inheritance Tax Guide 2012 | Our guide summarizes the estate tax planning systems and wealth transfer planning considerations in 27 jurisdictions. | 20120101January 2012 |
| Tax Policy & Controversy Quarterly Briefing January 2012 | 2012 is shaping up to be a year of major change in the global tax landscape. Stay up to date with key trends and issues. | 20120101January 2012 |
| Indirect Tax Briefing | Indirect taxes continue to grow in importance. Learn more about their increasing use in our global update. | 20120101January 2012 |
| Global trade management: adapting to polycentric markets | This new report summarizes the findings and identifies leading practices from the 2011 Ernst & Young LLP Customs and International Trade Symposium. | 20111201December 2011 |
| Ernst & Young's 2011–12 Tax risk and controversy survey | Our survey report examines how a convergence of trends is driving increased financial and reputational risks for global businesses. The survey indicates that the risks are imminent and growing in volume and complexity. Some are unpredictable and others unavoidable; now is the time to plan a course of action to manage them. | 20111101November 2011 |
| Global M&A tax survey and trends: The growing role of the tax director | The harder that company boards press for deals to deliver the value they promise, the more that tax directors play a critical role in identifying and delivering that value. That's the message in our second annual review of trends affecting tax aspects of corporate mergers and acquisitions. | 20111101November 2011 |
| 2011 Global Mobility Effectiveness Survey | Our fourth survey on global mobility analyzes the trends in changing global mobility strategies, policies and processes of 350 companies, higlighting how leading companies are reacting to the challenging external environment. | 20111001October 2011 |
| The role of tax in a changing climate | In issue 05 of T Magazine, we explore the sustainability agenda in the context of a rapidly evolving fiscal and regulatory environment. | 20110901September 2011 |
| Global Tax Policy & Controversy Quarterly Briefing - August 2011 | We've heard from you that tax policy and controversy issues are becoming a top priority at the C-suite and board level. Stay up-to-date with our briefing. | 20110801August 2011 |
| Indirect Tax Briefing: stay up-to-date | Companies around the world are telling us that indirect taxes are rising up the corporate agenda. Stay up-to-date with global developments by reading our Indirect Tax Briefing. | 20110801August 2011 |
| Driving improved supply chain results | How will you improve your supply chain results in this competitive market? Read more on how to get the best results in emerging and developed markets. | 20110701July 2011 |
| Seizing opportunity in Global Compliance & Reporting | Don't allow your GCR processes to perform at yesterday's standards. Our survey results show the need to formalize plans for improving GCR for the future. | 20110701July 2011 |
| Europe's CCCTB proposals | The proposal for a Common Consolidated Corporate Tax Base (CCCTB) will create winners and losers. Access all our materials related to the CCCTB proposals. | 20110701July 2011 |
| VAT and GST: Can indirect tax compliance be easier? | Take a look at how companies are confronting indirect tax management and the nine leading practices they follow. | 20110601June 2011 |
| Monitoring tax policy and enforcement shifts | In an exclusive interview from our Tax Policy & Controversy Quarterly Briefing, learn of developments of tax administration in the Americas from CIAT leader Márcio Verdi. | 20110601June 2011 |
| VAT and GST: managing the mutinational burden | Take a look at how companies are confronting indirect tax including value added tax and goods and services tax, and the nine leading practices they follow. | 20110501May 2011 |
| US healthcare reform: One year in | A political update on the one-year anniversary of the Patient Protection and Affordable Care Act. | 20110401April 2011 |
| Transfer pricing information at your fingertips | Quickly identify the transfer pricing rules, practices and approaches adopted by more than 55 countries and territories in our Transfer Pricing Reference Guide for 2011. | 20110401April 2011 |
| Tax Policy and Controversy Quarterly Briefing - April 2011 | Learn about the development of leading tax administrations in the Inter-American region from our interview with Márcio Verdi. | 20110401April 2011 |
| Indirect taxes: are you up to speed? | Governments are increasingly using indirect taxes to finance politically urgent priorities. Our Indirect Tax Briefing summarizes the changes ahead in VAT, GST and indirect taxes. | 20110401April 2011 |
| Indirect tax in 2011 | Provides a detailed overview of the changes ahead in VAT, GST and other indirect taxes. | 20110401April 2011 |
| Alternative Dispute Resolution: a new chapter emerges | Here we set out the different types of ADR tools available in both the pre- and post-filing environments, and discuss the factors to consider. | 20110401April 2011 |
| Why transfer pricing still dominates tax agenda | Read about six major trends in transfer pricing. Also, what are four things multinationals should do in regards to transfer pricing? Learn more from our recent survey. | 20110301March 2011 |
| Tax policy in 2011 | What distinguishes the tax policies of geographic regions? We have developed a suite of policy reports – covering the Americas, Asia-Pacific and Europe, Middle East, India and Africa. | 20110301March 2011 |
| European Commission publishes final Common Consolidated Corporate Tax Base (CCCTB) proposals | The proposal for a Common Consolidated Corporate Tax Base (CCCTB) will create winners and losers. Access all our materials related to the CCCTB proposals. | 20110301March 2011 |
| 2011 EMEIA tax policy outlook | What distinguishes tax policies of geographic regions? To help answer this questions, we developed a tax policy outlook reports for the Middle East, India and Africa. | 20110301March 2011 |
| 2011 Asia Pacific tax policy outlook | What distinguishes tax policies of geographic regions? To help answer this questions, we developed a tax policy outlook reports for Asia-Pacific. | 20110301March 2011 |
| 2011 Americas tax policy outlook | What distinguishes tax policies of geographic regions? To help answer this questions, we developed a tax policy outlook reports for the Americas. | 20110301March 2011 |
| 2010 Global transfer pricing survey | Read about six major trends in transfer pricing that keep tax professionals up at night. | 20110301March 2011 |
| United States 2011 tax legislative outlook | While much of 2010 was shaped by a difficult political and economic climate, 2011 is showing signs of positive economic growth, and policymakers seem encouraged to work together. | 20110201February 2011 |
| Tax Policy and Controversy Quarterly Briefing - February 2011 | No matter what your industry or location, tax policy and tax enforcement affect you. This issue explains emerging tax issues on a global and local scale, from China to the US and everywhere in between. | 20110201February 2011 |
| Deficit Reduction Watch: CBO's large deficit projections set the stage for tax and entitlement reform debate | Find out in Deficit Reduction Watch how large budget deficits are putting pressure on tax expenditures. As discussions move forward, companies should be alert and participate early in the process. | 20110201February 2011 |
| Tax administration without borders | What should businesses do to reduce the risk of controversy? Find out more in Tax administration without borders. | 20110101January 2011 |
| Resolving disputes: ways to reach certainty, sooner | Tax enforcement is on the rise; learn about the pre- and post-filing dispute resolution tools and processes now on offer from tax administrations around the world. | 20110101January 2011 |
| Wealth under the spotlight: Tax administration without borders | The financial crisis has shifted the way tax administrations engage with high net worth individuals. Here we outline the changes and how to adjust to rapidly changing taxation policies. | 20101201December 2010 |
| Global tax trends: raising and investing capital | We asked tax directors at 130 of the world's largest companies for their views on the tax issues surrounding transactions. | 20101101November 2010 |
| Research incentives in the new tax landscape | R&D is a long acknowledged driver of economic prosperity and competitiveness, and the prevalent view is that more private investment in R&D will yield significant social benefit. | 20100901September 2010 |
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