Taxing the digital economy - grantthornton.global

The digital economy is the new frontier of taxation. Yet, the OECD BEPS Action 1, ‘Addressing the tax challenges of the digital economy’ offers little in the way of specific guidance beyond asking its member states to come together to ‘establish

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Deferred tax – a Chief Financial Officer’s guide to ...

Deferred tax – a Chief Financial Officer’s guide to avoiding the pitfalls Understanding deferred tax under IAS 12 Income Taxes February 2013

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Get ready for IFRS 9 - Grant Thornton International

Get ready for IFRS 9 4 Issue 2 March 2016 IFRS 9 (2014) requires an entity to recognise a loss allowance for expected credit losses on: • debt instruments measured at

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IFRS Viewpoint - grantthornton.global

4 IFRS Viewpoint 8: February 2018 Topic Drop in corporate tax rate 100% capital allowances Repeal of Alternative Minimum Tax (AMT) Net Operating Losses (NOL)

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International indirect tax guide - Audit, Tax & …

International indirect tax guide 1 Ready to respond: Managing complexity and change in indirect taxation Indirect taxation is becoming ever more complicated, varied between jurisdictions and prone to

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IFRS Viewpoint - grantthornton.global

IFRS Viewpoint Global Accounting Tax Relevant IFRS IFRS 5 Non-current Assets Held for Sale and Discontinued Operations IAS 1 Presentation of Financial Statements

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Standing up to scrutiny: BEPS country-by-country …

At first glance, the country-by-country reporting required under the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) Action Plan would appear to be relatively risk- and trouble-free.

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Women in business: the value of diversity

Our recommendations The data shows the differences in return on assets for companies with and without women directors. It covers the FTSE 350, S&P 500 and CNX 200.

IAS 7: Statement of Cash Flows - Grant Thornton International

Flows’ (IAS 7, the Standard). A Statement of Cash Flows is part of an entity’s complete set of financial statements in accordance with paragraph 10 of IAS 1 ‘Presentation of Financial Statements’ (IAS 1.10). Further, IAS 7 requires all entities to present a Statement of Cash Flows – with no exceptions (IAS 7.3).

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2019 Example Financial Statements

The Example Financial Statements use the terminology in IAS 1 ‘Presentation of Financial Statements’. However an entity may use other titles (eg ‘balance sheet’ instead of ‘statement of financial position’) for the statements identified in IAS 1 (IAS 1.10). IAS 1.38A requires an entity to present, at a minimum,

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Country Codes MeF-CTW 2016 v2 - IRS tax forms

those with which the United States had entered into an income tax treaty at the time these instructions were printed. Enter “OC” ... Poland . . . . . . . . . . . . . . . PL . and Wales) ... Hong Kong is not covered under the United States treaty with China. Title: Microsoft Word - Country Codes MeF-CTW 2016 v2

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Understanding Economic Statistics: An OECD Perspective

Poland, Portugal, the Slovak Republic, Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States. The Commission of the European Communities takes part in the work of the OECD. OECD Publishing disseminates widely the results of the Organisation’s statistics

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2021 Instructions for Schedule SE - IRS tax forms

an itemized deduction for income tax purposes. However, when figuring SE tax, subtract on line 2 the allowable ex-penses from your self-employment earn-ings and attach an explanation. If you were a U.S. citizen or resident alien serving outside the United States as a minister or member of a religious order and you must pay SE tax, you

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War Is A Racket - ratical.org

The normal profits of a business concern in the United States are six, eight, ten, and sometimes twelve percent. But war-time profits -- ah! that is anothermatter -- twenty, sixty, one hundred, three hundred, and even eighteen hundred per cent -- the sky is the limit. All that traffic will bear. Uncle Sam has the money. Let's get it.

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A Brief History of Neoliberalism - UNAM

1.7 The tax revolt of the upper class: US tax rates for higher and lower brackets, 1913–2003 26 1.8 Extracting surpluses from abroad: rates of return on foreign and domestic investments in the US, 1960–2002 30 1.9 The flow of tribute into the US: profits and capital income from the rest of the world in relation to domestic profits 30

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